“…These can assist businesses with cost-cutting, riskreduction, profit-boosting, and CSR-related business success strategies [12,20,21,[23][24][25]27]. In the literature, formal CSR strategy and planning has been found to be a CSF for CSR in some studies [20,21,[23][24][25]27] but not in others [19,22,24,26]. Therefore, since this construct has never been tested in the context of community perspective on community-related CSR, the following hypothesis is proposed: H2: Formal CSR strategic plan and practices directly affects a hotel's community-related CSR.…”