ABSTRACT
This article carries out, for the first time in the scientific literature, an integrated analysis of the variables of knowledge, application, and communication of CSR in an economic sector (in this case, tourism), through the application of a novel model called KAC-CSR (knowledge, application, and communication of corporate social responsibility);this model interrelates the three concepts and the possible factors causing them. The objective is to identify the possible causal relationships among these CSR variables and their respective determining factors. In practice, this implies carrying out a first empirical verification of the proposed model, seeking to determine its viability as an explanatory tool. Applying the structural equation modeling (SEM) approach, using partial least squares (PLS), to a sample of 224 hotels in the Colombian Caribbean region, this analysis verifies the proposed model and specifies its characteristics. This study finds that a greater degree of advanced CSR knowledge lends itself to a greater degree of CSR application. This, in turn, positively influences CSR communication. Likewise, motivations have a positive influence on CSR application, particularly in economic and social activities, while obstacles have a negative influence on CSR application. Moreover, different characteristics of the manager and the hotels determine the levels of knowledge, application, and communication of CSR. The paper also provides evidence on the determining factors influencing the ‘knowledge–application–communication' sequence of CSR, an aspect not studied until now. Future research should consider more stakeholders and replicate the KAC-CSR model in other economic sectors and geographical areas.