Resumo: In recent years the number of golf courses inthe Autonomous Community of Andalusia(Spain) has increased exponentially. Thissport has become one of the productswith greater importance in tourist offerof Andalusia, with signifi cant economicimpact in this territory. That is why thereis a social debate about the environmentalconsequences of golf courses, in an attemptto reconcile economic development andrespect for the natural environment. Thisdebate has led to the generation of a highlyinstitutionalized context that directly affectsthe environmental protection policies ofsuch organizations. This paper aims toanalyze the context and key practices derivedfrom it.