Corporate Social Responsibility and Sustainability: Tourist Enterprises of Cantabria

Abstract

Currently, corporate social responsibility is seen as a factor to take into account for the sustainable development of the enterprises. This research provides an approach on this matter, defining the socially responsible activities developed in the tourism industry through sustainable development theory and stakeholder's theory. This study is made on a qualitative research methodology, based on case study. The analysis shows that corporate social responsibility is a multidimensional construct whose implementation covers three dimensions: environmental, social and economic, and that it focuses on different stakeholders.