This paper aims to explore the impact of the sharing economy on the hotel industry, through a case study of Airbnb’s impact on hotel performance in Toulouse. The work begins with a presentation of the hotel market, in particular the French hotel market, and the development of peer-to-peer accommodation, focusing on Airbnb which is the world leader in this segment. The aim of this study is to understand whether the Airbnb platform is a competitor to the traditional hotel market through an analysis of hotel performance. To support the analysis, the theoretical framework is based on the economical concept of disruptive innovation, which helps explain how new entrants can reshape traditional industries. In addition, an analysis of academic work carried out in various places such as the USA, South Korea and France was realized to consolidate the foundations of the study. In order to assess Airbnb’s local impact, a methodology is presented to analyze the financial performance of hotels in Toulouse, using three key indicators such as occupancy rate, revenue per available room, and average daily rate. The study aims to determine whether the presence of Airbnb is leading to a decline in hotel performance, or whether the two types of offers can coexist without financially impacting each other. This first-year research paper is a foundation for the second-year analytical work, which aims to contribute to a better local understanding of the transformations in the hotel sector under the impact of the sharing economy.