Abstract
While there is a growing literature related with corporate social responsibility (CSR) in hospitality and tourism large firms, much remains to be done in the case of CSR in tourism small and medium enterprises (SMEs). In this paper we provide three studies regarding this particular aspect through the evidence present in different destinations: Catalonia, European natural parks and Chile. Among the conclusions that can be highlighted is the prevalence of altruism in the reasons for being responsible, the introduction of increasingly advanced measures or their impact on different business variables, and the link to financial performance.