**6. Conclusions**

It appears reasonable to conclude that customers of hotel services have an increasing interest in business attitudes that promote the greater involvement of hotel establishments in their environmental, social, and economic setting. The results should be taken into account by those responsible for hotel offers, because their involvement in activities related to CSR can be determinant of customer acquisition and loyalty. The strong predictive capacity of the model could be useful to managers by allowing them to adjust the different dimensions of the CSR to the individualized managemen<sup>t</sup> of the establishments. But, particularly, our findings obtained for the environmental issue could be of interest to hotel managers to guide their investment strategies, which could help them differentiate the services they offer from those of the competition.

Another interesting element to be considered by managers of accommodation companies is the fact that it is difficult for consumers to perceive the efforts of these companies in everything related to the social dimension. The creation of some type of certification that allows such recognition (as in the case of quality certifications, for example) would be an element to be considered by companies. As [71] and [72] pointed out, in the Spanish tourism sector any of the quality models and certifications studied (including ISO 9001 and ISO 14001, EMAS and others), only the Spanish Q-Mark certificate is significantly awarded for consumers.

Also, the participation of employees and even suppliers in promotion campaigns of the establishment, as is common practice among many companies in other sectors, could be a signal to consumers that they are satisfied with their participation in the company and that the behaviour of the company is guided by ethical standards. The communication of the CSR measures implemented by firms and institutions is an issue of critical importance. Efforts in this field are useless if there is no communication between the stakeholders or if it is not running in the correct way.

Finally, this study is limited by the fact that data were not available on consumer socioeconomic variables, such income level, employment status, or cultural level. Some studies on CRS have demonstrated the relevance of these variables for a more detailed analysis [73–76]. Had these data been available, the study could have provided more specific conclusions. Nevertheless, this limitation could act as a stimulus for future studies using other methodologies.

**Author Contributions:** All authors have contributed equally to each parts of this paper.

**Funding:** This research received no external funding.

**Conflicts of Interest:** The authors declare no conflict of interest.
