Policy and Governance for Corporate Social Responsibility and Sustainable Tourism: An EU policy analysis and its impact in Greece

This paper examines the evolving political dimension of corporate social responsibility (CSR) within the European Union and its implications for tourism governance. Over the past decade, CSR has transformed from a voluntary business practice into a structured policy framework embedded in EU regulation, including mandatory sustainability reporting and SDGs. This institutional shift shapes sectoral policies such as tourism, which faces increasing environmental, social, and development asymmetries in Greece. The analysis explores how CSR principles influence EU tourism policy by promoting transparency, stakeholder accountability, and responsible resource management. It also assesses the role of CSR in advancing the Sustainable Development Agenda 2030 within the tourism policy framework in the EU since 2010. Drawing on EU policy documents, national frameworks, and comparative governance analysis, the study highlights how CSR functions as a bridge between public policy and market behavior, fostering a more resilient, sustainable, and socially inclusive tourism sector in the EU and Greece. This paper is based on an integrative theoretical policy analysis framework, Public Policy for CSR Tourism (PP4CSR-T), which conceptualizes sustainability as the outcome of public policy, institutional setting, and governance framework. Its novelty in this is the political dimension of CSR in topics such as tourism sustainability, based on the policy instruments and governance settings in the EU and Greece.