Corporate Social Responsibility (CSR) can be defined as the business of an organization that goes beyond its own basic economic goals, which is not underpressure of the law and contributes to the prosperity of the community. Tourism, as one of the most important industries (set of activities) in Croatia and the world, primarily in terms of employment and income, has a great need for social responsibility in the business system. Although severely affected by the economic crisis, today it is one of the sectors with the fastest growth and recovery. That is why we say that tourism is extremely dynamic and changeable and strongly influenced by external factors such as weather conditions, political unrest, wars, etc. Sustainable tourism is one that takes care of the guest or tourist, the employee who provides the service or product and the local community, so that the interests of all stakeholders are met. Sustainable development is a framework for formulating policies and strategies for continuous economic and social progress with the aim of preserving the environment and natural resources essential for human activities in the future. The costs of this type of tourism are initially higher, where hotels are designed and built according to the principles of sustainability. All this technology for better energy efficiency and for the use of natural or renewable energy sources is relatively expensive, but long-term investment planning pays off many times over financially and socially, and nature is ultimately grateful. Users of sustainable hotels are mostly aware and responsible tourists who live a responsible life and therefore search for a tourist offer that they are willing to pay more than conventional offers that are still known as major polluters and consumers, with questionable relationship to employees. These theoretical assumptions of corporate social responsibility have been proven through several examples from practice abroad and in the Republic of Croatia.