Resumo: The topic of corporate social responsibility has been discussed with greater intensity in recent decades and intensified with Rio+20. Through ESG actions, which in Brazil was translated as CSR - Corporate Social Responsibility, organizations can become sustainable through voluntary actions in relation to the environment and the place where they are inserted, bringing a valorization of local labor, mitigating the impacts of their installation. and find the best indicators for their self-assessment in terms of sustainability. The problem of this research is to analyze how organizations should act responsibly with ethics and transparency to seek sustainability. Thus, the general objective of this study is to analyze if the tourism company that adopts Environmental, Social and Governance Responsibility (ESG) or translated to Corporate Social or Business Responsibility, using business ethics can achieve sustainability. The methodology used to achieve the objectives is bibliographic and descriptive with an exploratory nature, with a qualitative approach. The relevance of this research undoubtedly lies in the fact that companies need to overcome the reductionist concept of economic development and insert themselves into an interaction with the environment in an ethical manner, and both concepts seek a common goal: the preservation of nature for future generations. In addition, sustainability must be multidimensional, encompassing social, ethical, legal-political, economic and environmental aspects. As a result of the research, it can be extracted that corporate social responsibility in tourism organizations is something that will spread a lot, but it is essential that actions are guided by ethics, whether in projects, internal and external policies, so that this concern is not something fleeting, but evergreen.
