Environmental degradation, social inequality, and the violation of labour rights are phenomena significantly perpetuated and strengthened in modern society by certain unfavorable aspects of economic activities, namely the implementation of business policies solely focused on profit. Recognising their own role in these phenomena prompts responsible enterprises to undertake certain activities aimed at mitigating their adverse impacts, which signifies their commitment to sustainable business practices. While individuals within companies, and much less frequently entire enterprises, may initiate or carry out such activities for altruistic reasons, external pressure from the public and especially the business environment represents the predominant incentive for the dedication of the majority of companies. Corporate social responsibility (CSR) entails voluntary ethical conduct towards employees, partners, society at large, and the environment, exceeding the level prescribed by law. Environmental, social, and governance (ESG) criteria encompass a range of standards unrelated to financial performance, compliance with which is necessary for companies to be part of the supply chain for European Union companies and a desirable destination for investments, loans, employees, and customers. Social tourism involves enabling tourism movements for people from social groups who, due to economic or other reasons, have limited opportunities to participate in tourism. Ecotourism involves travel to preserved natural areas that contribute to their protection, the well-being of local communities, and tourist education. Combining these approaches to tourism through the products of tour operators and accommodation providers, with the support of state social policies, can significantly contribute to aligning business with CSR and ESG concepts, bringing a range of benefits and simultaneously contributing to achieving sustainable development of tourism and the society as a whole. Full transparency of such activities is a fundamental prerequisite for preventing greenwashing and social washing aimed at misleading the public about the favourable impacts of companies on the environment.