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.