The research into Corporate Social Responsibility (CSR) has been prolific in the last years, although few studies have focused their attention on studying its relationship with economic performance within the hotel industry, even less incorporating marketing variables as a result. This work aims to determine the relationship between the implementation of CSR policies and their influence on the Revenue Per Available Room (RevPAR) in Spanish hotels, through marketing variables. A quantitative methodology was conducted using an online survey, gathering a sample of 230 hotel managers from Spain. The results of the structural model analyzed reveal that CSR has a discreet but significant role for understanding how marketing variables and RevPAR operate. CSR has a direct impact on RevPAR, but it also influences it indirectly through marketing variables. Therefore, CSR arises as a fundamental strategy to improve the results of the hotel sector in the long term.

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