RESUMO
Corporate Social Responsibility is a voluntary strategy by companies, which integrates a set of actions that contribute to sustainable development. This study analyzes the degree of involvement of marine tourism companies in human resource management, adaptation to change, environmental management, local community development and collaboration with public and private agents. These areas configure companies' Corporate Social Responsibility strategies. Information was collected from marine tourism companies on the island of Tenerife using quantitative and qualitative methodologies. A binary logistic regression analysis was applied. The results indicate that, in general, marine tourism companies are socio-environmentally responsible. Environmental aspects and adaptation to change through innovation have the greatest weight in these companies' Corporate Social Responsibility strategies. Actions for local community development and collaboration with private agents are also important. However, human resource management influences negatively since marine tourism is a highly regulated sector in this regard. Thus, actions are mandatory and not voluntary, affecting all companies equally whether they have high levels of Corporate Social Responsibility implementation or not. Regarding relations with public authorities, the results indicate that improvement is urgently required, given the low participation of marine tourism companies in policy making.
