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and establishes strong, effective management systems to protect workers' rights and promote

ethical business operations.
The Eco-Management and Audit Scheme (EMAS), created by the European Union, offers
a voluntary tool for organisations to evaluate, report, and continuously improve their

environmental performance. EMAS goes beyond legal compliance and supports transparency

and ecological excellence.
Finally, the UNWTO Global Code of Ethics for Tourism is a fundamental reference for
ethical tourism development. It outlines principles that encourage respect for cultural heritage,

local communities, human rights, and the environment, promoting sustainability across the
tourism value chain.

In conclusion, tourism and hospitality businesses can draw on a wide and coherent set of
international frameworks to build ethical, measurable, and forward-looking CSR strategies.

These models are not mutually exclusive; they complement each other and provide businesses
with powerful tools to generate economic value and lasting social and environmental impact.

By aligning their practices with these standards, companies can strengthen their competitive
edge, gain stakeholder trust, and contribute meaningfully to a more sustainable and inclusive

global economy.

2.d. CSR Methodology and Structure

While this module encourages tourism and hospitality organisations to adopt CSR practices,
implementing an overall CSR strategy from the outset may be unrealistic due to limited

resources. Successful implementation begins with the active involvement of both management

and staff. Organisations should align CSR efforts with their mission, vision, and values, identify
key stakeholders (employees, guests, suppliers, and communities), and understand which
social and environmental issues matter most to them. This can be achieved through surveys

and consultations. Reviewing existing or past initiatives can also help shape a practical CSR

plan. Once a strategy is drafted, it should be shared with stakeholders to ensure alignment
and support. The CSR plan can then be implemented gradually and reviewed regularly to
assess progress and adapt to evolving needs. Using reliable indicators—such as those from

the Global Reporting Initiative (GRI) or Hopkins Institute—can help measure impact

effectively. CSR in tourism and hospitality is a long-term investment that supports business
resilience, enhances reputation, and creates shared value for society.

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Project Number 2023-1-IT01-KA220-VET-000152721