Društveno odgovorno poslovanje dolazi do izražaja početkom 21. stoljeća, te se počinje značajnije isticati potreba za novim načinom upravljanja. Odgovornost i povjerenje u poslovnim odnosima u se smatra obaveza, iako treba naglasiti da poduzeće djeluje u okruženju koje je izrazito dinamično. Poslovati društveno odgovorno znači dobrovoljno preuzimanje odgovornosti, a poduzeća se obvezuju bez zakonskog temelja zbog dugoročnog interesa. Održivi turizam se definira kao turizam koji u potpunosti uzima u obzir trenutne i buduće gospodarske, društvene i okolišne učinke, te se brine o potrebama posjetitelja, sektora, okoliša i destinacije. Turizam kao takav je jedan od svijetlih primjera implementiranja društveno odgovornog poslovanja zbog svog odnosa prema okolišu, poslovnom okruženju te lokalnoj zajednici.

The beginning of the 21st century saw the rise in the awareness of the significance of corporate social responsibility, as well as of the necessity of introducing new management practices. Responsibility and trust in business relations are deemed a prerequisite, however it is worth noting that building them, considering the fact that companies operate in an extremely dynamic environment, may be rather challenging. Integrating corporate social responsibility into a company's business model means embracing responsibility as one's business practice voluntarily, i.e. committing to it solely for the sake of furthering company’s long-term interests and not out of legal obligation to do so. Sustainable tourism may be defined as a type of tourism that fully takes into account current and future economic, social and environmental effects, as well as caters to the needs and requirements of visitors, the environment, a particular destination and the sector itself. Tourism per se, due to the position it takes in relation to the environment, business environment and local community, makes a shining example of the implementation of corporate social responsibility.