This paper investigates the level of Corporate social responsibility (CSR) development of two groups of Ukrainian tourist enterprises (tour operators-franchisers and travel agencies-franchisees). The system of metrics has been proposed in order to justify CSR assessment and performance on the base of the Balanced Scorecard (BSC) approach in terms of identification of four stakeholder groups (consumer, business community, employees and society). Based on a sample of 179 Ukrainian tourist enterprises, regression results show that there is a strong positive relationship between the independent variables (the number of CSR development programs with staff participation; transparency in corporate reporting index and the number of social projects aimed at the development of local community and society) and the resulting indicator of CSR performance – a franchise business network. We have discovered that the CSR activity significantly increases the number of franchises, which is the key factor of CSR performance from a strategic perspective
