The last decade saw increased efforts by the tourism sector globally to understand and manage its energy requirements and greenhouse gas (GHG) emissions. In recognition of the substantial amounts of energy consumed by the accommodation industry coupled with low levels of energy efficiency, this study explores current practices and opportunities for the New Zealand accommodation sector. An energy survey of 242 accommodation providers and analyses of 15 detailed energy audits are used to identify operators' perceptions on energy use, implementation of energy savings measures, savings potentials and implementation costs. The results identify that there is a substantial gap between the positive perceptions held by operators and levels of implementation. Despite substantial theoretical knowledge on barriers to energy efficiency and conservation, there still seems to be a need to address the apparent gap through enabling policy frameworks and partnerships that go beyond the individual business. Good understanding and recognition of energy as a substantial cost factor in themselves seem to be insufficient motivators for action and will not lead to the necessary cuts in GHG emissions as demanded by global climate change mitigation goals.