The principles of sustainable development have much in common with those of CSR and the terms are sometimes used interchangeably. A company pursuing sustainable tourism is, by definition, socially responsible while CSR incorporates some of the fundamental tenets of sustainability.
Henderson, 2007, p231
Henderson, J. C. (2007). Corporate social responsibility and tourism: Hotel companies in Phuket, Thailand, after the Indian Ocean tsunami. International Journal of Hospitality Management, 26(1), 228-239.
This paper looks at corporate social responsibility (CSR) in the tourism industry in the aftermath of the 2004 Indian Ocean tsunami. Forteen international and regional hotel groups were surveyed regarding CSR activities following the tsunami.