The present research aims at the identification of the degree of consideration and development of the CSR by the tourist sector and the linked administrations. The fact-finding methodology is based on the analysis of data originating from different sources with a qualitative focus, identifying and gathering the necessary information for the revision of literature, the existing tourism policies and the CSR at an international, European and Spanish level, as well as on the generic and specific available instruments of the hotel sector that organizations and companies have for the introduction and development of CSR
