Abstract
There is a need for holistic frameworks that show why, how, and by whom complex tourism change initiatives should be planned and implemented to achieve social impacts. This study aims to fill this knowledge gap by synthesising the theoretical underpinnings of three models—Theory of Change, Realist Evaluation, and Stakeholder Analysis—and crafting an integrative theory-based framework (ToCRESA) demonstrating pathways to social impacts. This study also advances Mitchell et al. (1997) stakeholder salience model by including a new attribute of ‘sustained perceived value’ to introduce a new classification of ‘determined stakeholder’. Due to the complexities of tourism change initiatives, ToCRESA suggests considering stakeholders' sustained perceived value in order to be engaged throughout the change initiatives. We used the complex social phenomenon of sustainable development of smart tourism to showcase the application of ToCRESA in developing impacts on society.