摘要：Corporate social responsibility is a topical and strategic practice in business. Many companies are adopting it: some underwrite social welfare problems such as HIV, education and manpower development, but increasingly some companies are turning to environmental sustainability issues possibly as a way of enhancing their image. In addition to documenting the prevalence of corporate social responsibility, the purpose of this article is also to determine what influences tourism entities to adopt the concept of CRS. The ultimate aim is to guide companies to be strategic in their CRS so that they benefit from the process.
关键词：Corporate social responsibility; adoption; approach; businesses.
