Impact of CSR practices on the commercial performance of tourism companies: Case of hotel establishments in Fez[Impact des pratiques de la RSE sur la performance commerciale des entreprises touristiques : Cas des établissements hôteliers de Fès]

The purpose of our communication is to analyse the impact of the adoption and embedding of corporate social responsibility (CSR) practices on the business performance of tourist establishments, in this case hotels. As a response to the pressures of both stakeholders, and in particular customers, in this case tourists, whose behaviour is more committed and responsible, CSR practices evolve along a continuum that ranges from a simple marketing discourse to a truly responsible and modern management. In Morocco, where the tourism sector is constantly developing at the international level and is strongly connected to good management practices, particularly in terms of social responsibility, tourist establishments are called upon to comply with these new requirements in terms of sustainable tourism. While we are now seeing a shift in the managerial practices of Moroccan hotels towards greater social responsibility, it remains to be seen how such practices contribute to improving the commercial performance of these entities. Thus, the problem we propose to study is as follows: What is the degree of commitment of Moroccan hotels to social responsibility and what is the impact on their commercial performance? To address this issue, and after a literature review on the concept and approaches to CSR and business performance, we will conduct an empirical study on CSR practices and their impact on business performance in hotels in Fez.