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governance, human rights, labour practices, environmental issues, fair operating practices,

consumer concerns, and community involvement and development.
The OECD Guidelines for Multinational Enterprises provide another essential reference,
especially for international businesses. These guidelines promote responsible conduct in

employment, environment, innovation, taxation, transparency, and human rights. A key

aspect of these guidelines is due diligence assessing the social and environmental impacts
throughout the company's value chain.
The UN Guiding Principles on Business and Human Rights are also a key framework.

Based on the "Protect, Respect, and Remedy" framework, companies must avoid causing or
contributing to human rights abuses and prevent and address any adverse impacts on their

operations or business relationships.
Regarding reporting and transparency, the Global Reporting Initiative (GRI) provides a

comprehensive standard for communicating a company's social, environmental, and economic
impacts. It is a valuable tool for monitoring CSR performance and building stakeholder trust.

Lastly, for the specific context of the tourism and hospitality sector, the Global Sustainable
Tourism Council (GSTC) offers internationally recognised sustainability standards. These are

tailored for hotels, tour operators, and travel destinations and focus on sustainable
management, socio-economic impact, cultural heritage protection, and environmental

conservation.
In conclusion, tourism and hospitality businesses—like any organisation—can rely on a rich

and coherent set of international frameworks to build a CSR strategy that is concrete,
measurable, and long-term oriented. These models are not mutually exclusive; they often

complement one another. Implementing them enables companies to create economic, social,
and environmental value, contributing to a more sustainable future.

In addition to these major frameworks, other models are increasingly relevant to companies
aiming to structure their sustainability strategies more effectively.

One such model is the B Corp Certification. It assesses a company's entire social and
environmental performance and is awarded to businesses that balance purpose and profit,

meeting high standards of accountability and transparency. It encourages companies to
consider the impact of their decisions on all stakeholders, including workers, communities,

and the environment.
SA8000, developed by Social Accountability International, is another leading standard

focused on social accountability in the workplace. It emphasises decent working conditions

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