CSR in Companies in the Tourism Sector: An Application from a Human Resources Perspective

Resumen

Corporate Social Responsibility (from now on CSR), is a management tool that, although companies are not compelled to apply, as it goes beyond the rules, regulations and laws of commercial operations, which do imply an obligation and whose non-compliance would be considered fraud or illegality; it refers to a positive attitude of the company towards certain criteria and constitutes an effective way of transmitting a positive image to those stakeholders that can affect the company’s results.CSR implies ethical organizational behavior, sustainability with the environment, considering how it affects stakeholders and, ultimately, bringing social value to the company. In this line, applying ethical behaviour and implementing codes that establish a vision, values and principles, rooted in social respect, will enable the company to improve its positive vision in its environment. In our article we will focus on one of its priority objectives, which is to achieve quality, social equity and good organizational governance, observing occupational health and safety, which at a time like the present is essential to strengthening the image of the company, and within the labor market in which our company is looking for human resources.CSR must be integrated into the company’s organizational culture, defining its internal parameters. The CSR abovementioned must be communicated, both internally and externally, while its viability will be related to the necessary follow-up and control of itself and should serve as a basis or tool for communicating the company’s degree of commitment to its environment. In our study, we want to assess how Corporate Social Responsibility is part of the behavior of a hotel accommodation company. We aim to analyse how they observe their employees ‘health protection and whether the company’s employees are protected against accidents and occupational diseases, especially after the COVID-19 pandemic. For this article, 919 companies in the hotel accommodation sector were surveyed, and in this paper, we look into the degree of compliance with SDG 3 and SDG 8, through the analysis of GRI 400, indicators of social analysis, specifically GRI 403, to determine whether or not they develop contingency plans to reduce or control the accident rate and introduce corrective measures. For that purpose, we have investigated to obtain data on accidents, corrective actions, and services that the company provides to workers in terms of rest and medical check-ups. Finally, we have scrutinized the transmission of knowledge about correct behaviour to the company’s employees.