This chapter aims to compare the business practices related to Corporate Social
Responsibility, especially the environmental and social dimensions adopted by small and
medium-sized enterprises (SMEs) that make up the tourism cluster in two tourist
destinations of sun and beach, Puerto Vallarta (Mexico) and Malaga (Spain), as a form to
deal with the health and economic crisis caused by COVID19. Practices related to saving
energy and the use of alternative energies were particularly studied, as well as water
consumption, recycling materials and promoting local economies. Methodologically, the
study was based on qualitative and quantitative techniques. Various key stakeholders
representing the tourism sector were interviewed and a questionnaire was applied to
managers and heads of SMEs in the polygons that comprise the tourist influx areas in
both study locus. According to the findings, it was observed in Mexico the development
of a marked orientation towards the control and saving of water, while in Spain the main
practice observed was the recycling or reuse of materials, coinciding with municipal
policies and regulations for the operation of business in Malaga downtown city. On the
other hand, similarities were identified in energy saving and control practices, as well as
responsible purchasing practices to promote local economies.
