RT Book, Section T1 Corporate Social Responsibility in times of the pandemic, a comparative study: Puerto Vallarta, Mexico, and Málaga, Spain. A1 Zepeda-Hernández, Sandra Luz A1 Costa de Carvalho, Fabíola Cristina A1 Ortega-Palomo, Germán A2 O’Rourke, Tony A2 Koščak, Marko K1 Responsabilidad social de la empresa K1 COVID-19 - Influencia y consecuencias AB This chapter aims to compare the business practices related to Corporate SocialResponsibility, especially the environmental and social dimensions adopted by small andmedium-sized enterprises (SMEs) that make up the tourism cluster in two touristdestinations of sun and beach, Puerto Vallarta (Mexico) and Malaga (Spain), as a form todeal with the health and economic crisis caused by COVID19. Practices related to savingenergy and the use of alternative energies were particularly studied, as well as waterconsumption, recycling materials and promoting local economies. Methodologically, thestudy was based on qualitative and quantitative techniques. Various key stakeholdersrepresenting the tourism sector were interviewed and a questionnaire was applied tomanagers and heads of SMEs in the polygons that comprise the tourist influx areas inboth study locus. According to the findings, it was observed in Mexico the developmentof a marked orientation towards the control and saving of water, while in Spain the mainpractice observed was the recycling or reuse of materials, coinciding with municipalpolicies and regulations for the operation of business in Malaga downtown city. On theother hand, similarities were identified in energy saving and control practices, as well asresponsible purchasing practices to promote local economies. PB Routledge YR 2023 FD 2023 LK https://hdl.handle.net/10630/34209 UL https://hdl.handle.net/10630/34209 LA eng NO Ortega-Palomo, G.; Zepada, S. & Costa de Carvalho, F. (2023). Corporate Social Responsibility in times of the pandemic, a comparative study: Puerto Vallarta, Mexico, and Malaga, Spain. In book: Ethical and Responsible Tourism. Managing Sustainability in Local Tourism Destinations. (pp.387-403) Edition: Second Edition. Chapter: 27 Publisher: Routledge Taylor and Francis Group NO https://www.routledge.com/our-products/open-access-books/publishing-oa-books/chapters?srsltid=AfmBOorO1TX72qgsp-iJRZWX7zaQvIUDYt-LZpmJ6yXzac5W7Y_bicbK DS RIUMA. Repositorio Institucional de la Universidad de Málaga RD 20 ene 2026