In 1972 UNESCO recognized 1) the Elmina Castle alias St George’s Castle located in Elmina, 2) the Fort St Jago located in Elmina, and 3) the Cape Coast Castle alias Carolsburg Castle located in Cape Coast as World Heritage Sites (slave dungeons during transatlantic slave trade). Tourism was introduced in Elmina and Cape Coast in Ghana, West Africa, as a means to poverty reduction. However, almost fifteen years later this was not achieved. A participatory approach to research revealed that lack of Corporate Social Responsibility (CSR) from the government, tourism intermediaries and developmental institutions was the key factor behind this failure. So far within the tourism industry no tangible areas of responsibility for sustainable tourism development were found and not even the host governments expressed concern for it. However, it could be argued that the intelligent application of [C (SR)] can lead to poverty reduction if it is practiced in a holistic, responsible, transparent and accountable manner
