Tourism has mixed impacts. On the positive side tourism provides jobs, brings foreign exchange and provides income to support local development. It can also directly support local industry and encourage communities to place greater emphasis on environmental protection. However, one of the main problems is that the benefits of tourism often bypasses the local population, and tourism related activities can contribute to the degradation of the environment. They can put pressure on scarce local resources such as land and water, pollute the environment and reduce biodiversity. Money may not reach the local economy, and the jobs available may be poorly paid and provide insecure employment.

Corporate Social Responsibility (CSR) is about customer satisfaction, environmental protection and a positive contribution to development. It means developing quality products and offering customer choice. It includes training staff, providing a healthy and supportive working environment and entering long-term partnerships with suppliers.

CSR adds value through product differentiation and increased quality, as well as by preventing the degradation of the very base of the tourism experience, i.e nature and cultural heritage.