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both the supply chain and the organisation itself. By promoting positive societal impacts, CSR

can create valuable opportunities for individuals and communities affected by the
organisation's activities. Through CSR initiatives, companies become stronger and better
equipped to face social and economic crises, ensuring long-term business sustainability. CSR

fosters deeper engagement with internal and external stakeholders, allowing businesses to

better anticipate and capitalise on shifting societal expectations and changing operating
conditions. This proactive approach can open new markets and growth opportunities, as
higher levels of trust create an environment conducive to innovation.

In doing so, companies can significantly contribute to the EU's sustainable development
objectives and develop a highly competitive, socially responsible, and sustainable market

economy. Undoubtedly, companies that embrace CSR play an essential role in building a better
society and generating positive impacts for the organisation and the community.

2.c. CSR Requirements

When discussing CSR, it is essential to recognise that there is not a unique reference model.
Instead, many international frameworks and guidelines help organisations develop responsible

and sustainable policies, including those in the tourism and hospitality sectors.
Among the most relevant global references, the 2030 Agenda for Sustainable

Development, promoted by the United Nations, deserves special attention. This framework
sets out 17 Sustainable Development Goals (SDGs) and is a universal roadmap for promoting
more equitable economic, environmental, and social development. Today, businesses are

encouraged to integrate these goals into their strategies, contributing to global well-being and

building a more inclusive and resilient society. According to the World Tourism Organization
and the United Nations Development Program, the tourism industry can contribute to all 17
SDGs, especially SDG 8 (Decent Work and Economic Growth), SDG 12 (Responsible

Consumption and Production) and SDG 14 (Life below Water).

Another essential tool is the United Nations Global Compact. This global pact is built on
ten principles covering human rights, labour standards, environmental protection, and anti-
corruption. Companies that join the Global Compact commit to integrating these principles

into their daily operations, thereby contributing to achieving the SDGs.

In addition, ISO 26000 is the international guideline for social responsibility. While it is not
certifiable, ISO 26000 is widely recognised. It outlines the core areas of CSR: organisational

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