RT Conference Proceedings T1 Investment in Human Capital and Corporate Social Responsibility in SMEs providing accommodation services. The specificity of family firms A1 Campos-Valenzuela, Marta A1 Diéguez-Soto, Julio A1 Ruiz-Palomo, Daniel A1 López-Marfil, Lidia K1 Recursos humanos K1 Responsabilidad social de la empresa K1 Pequeñas y medianas empresas K1 Alojamientos turísticos AB The general purpose of this paper is to investigate the effect of Human Capital Investment (HCI) on Corporate Social Responsibility (CSR) practices in small and medium-sized enterprises providing accommodation services. Thus, this study has two aims: first, analyzing the effect that HCI exerts on CSR practices; and second, examining the moderating effect of being a family firm on prior relationship. The sample is obtained from a survey carried out during 2017 in Spain to 1136 family and non-family businesses, which 41 belong to "Accommodation Services" and the methodology used is PLS-SEM. YR 2022 FD 2022 LK https://hdl.handle.net/10630/25558 UL https://hdl.handle.net/10630/25558 LA eng NO Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech. DS RIUMA. Repositorio Institucional de la Universidad de Málaga RD 21 ene 2026