“…Still, until the late 1970s CSR has been deemed as an oxymoron when talking about investments in the business community (Lydenberg, 2005). Research on CSR at accommodation facilities provides valuable comprehension into CSR practices, reporting, impact on financial performance, and guest attitudes (Fennell and de Grosbois, 2017). Many guests, particularly in Western Europe and the USA, are increasingly interested in products and services that either do not represent a burden on the environment or do so only very little (Chung, 2016;Chen, 2015).…”