The financial sector, and banking in particular, is especially sensitive to the application of business ethics. On the one hand, because its role as a strategic sector of the economy is a key and determining factor and, on the other, because during recent years, and especially since the financial crisis of 2008, it has been the protagonist of numerous scandals and bad practices. The adoption of ethical behavior is fundamental in the operation of banks, since these organizations manage a very sensitive asset that is owned by their customers — money. Sota much sota, that not only speaks of banking ethics, but even the existence of ethical banks; two aspects that are different. The purpose of this paper is to analyze the characteristics that define ethical banking and what aspects differentiate it from banking ethics.

Publications on Corporate Social Responsibility (CSR) in the tourism sector stem from the paradigm of sustainable tourism, in which there has been growing interest in relation to balancing the impacts of the tourism industry in terms of the key environmental, social and corporate issues. The two themes that have generated most references are, firstly, the business case or the possible relationship between its introduction and corporate financial performance, and secondly, commitments to stakeholders. Apart from these themes related to the drivers, publications have also focused on topics such as the types of practices implemented and other types of results achieved by them. In all these fields there is still great potential for development, while new themes are also emerging.