Despite measurement difficulties, several studies have recognized the importance of corporate
social responsibility (CSR) as a tool to promote sustainability. The aim of this paper is to design
a model to measure the implementation of CSR practices in hotels in two well‐known tourist
regions, namely the Algarve in Portugal and the Costa del Sol in Spain. To do this, a Delphi
method was applied: 16 experts from the two regions were asked to quantify the desirability
of implementing 32 CSR practices in three areas: environmental, social, and economic. As a result,
a three‐dimensional model was constructed to provide a quantitative overview of the hotel
industry's commitment to and preferences in implementing CSR practices. Despite the high level
of consistency between the two groups, statistically significant differences were found in the
priority assigned to four CSR practices.
