Resumo: This article studies Corporate Environmental Responsibility in tourist accommodation within the Latin American context. It is understood as a relevant factor for decision-making with regards the sustainability of tourist destinations. In this sense, determining the perception that entrepreneurs have of Corporate Social Responsibility allows researchers and Tourism managers to ascertain the degree of awareness and commitment regarding the environmental issue. In particular, the objective is to develop a methodological instrument composed of indicators that enable the assessment of the perception of tourism accommodation entrepreneurs of Corporate Environmental Responsibility. The results of the article show a set of 76 indicators, which incorporate different dimensions of Corporate Environmental Responsibility. The research uses a qualitative and quantitative strategy as a mixed research approach.
