Resumo: From the review and synthesis of the literature, this study provides an approach to the synergies between the development of CSR in tourism and the creation of value in tourism activities. From the identification of the dimensions of CSR and stakeholders involved in tourism, research shows how CSR contributes to the creation of sustainable tourism products and creating value for tourists. The study concludes with the definition of tourism business models that incorporate the development of CSR as a strategy for competitiveness and sustainability.
