摘要：Although in many cases community-based tourism does not take place within the formal parameters of the company, your practices encompass responsible tourism activities that allow the active participation of the community, from an intercultural perspective, adequate management of the natural and cultural heritage, based on a principle of equity and the distribution of local benefits. The aim of this research was to understand the relationship between the actions and dimensions of social responsibility carried out in communities that practice community-based tourism, with the aim of establishing appropriate indicators of organisation and sustainable local development. However, no studies linking community-based tourism and social responsibility were found in the literature, as the latter was always related to formal organisations. In order to achieve this objective, a interview was carried out from an exploratory qualitative perspective. The data analysed made it possible to understand the level of SR of the actors in rural communities and its close relationship with the social responsibility actions carried out in the practice of community-based tourism. Indicators of local organisation and development that influence the sustainability of rural communities as tourist destinations were also detected.
关键词：entrepreneurship; community; active participation; social responsibility; community-based tourism
