**5. Discussions**

This study used a sample of 412 individuals, which was statistically representative of the Andalusian population between 16 and 74 years old that uses e-commerce. We analysed the covariance structure of the factors related to the different dimensions of CSR and to the services provided by hotel establishments, following the methods describes in [58]. The results of the questionnaire used to create the study database show that customer perceptions of hotel services are influenced by four latent factors. The relationships established between those latent factors provided the basis for formulating the three main hypotheses and two sub-hypotheses. All these hypotheses were confirmed.

Firstly, H1 was confirmed, despite CSR-S having the weakest positive effect on customer perceptions (0.139), with Andalusian customers having lower scores than Spanish customers. This result contradicts, in the Andalusian case, the results suggested by [40] or, for the case of Peru by [7], but is in line with the conclusions of [9] for the case of Mexico, where it states that both consumers as the managers of the hotel companies do not know how to recognize hotels' efforts in social matters, especially due to the difficulty of specific certifications since the existing ones tend to value the quality [66] but not how it has managed to reach that certain level quality. As [67] pointed out, many companies report their CSR goals, but only a few of them provide details of specific initiatives which they have undertaken. As we show in the literature review, communication of the CSR efforts seems to be the "Achilles heel" for companies, as [3] and [45] demonstrated for the case of UK and Italy, [42] for the United States, [46] for the case of Australia and [2] in Czech Republic. In this last country, some authors obtained similar results on this issue for different sectors of the country: [68] for the gambling sector, [69] for the chemical industry and [70] for sugar companies.

If companies pay more attention to this, and according to the results obtained in [71] for the case of Colombia and suggested by [44] for Romania, consumers would be willing to pay a higher price if the company meets certain characteristics in its management, such as commitment to the environment, good treatment of workers and support for anti-poverty programs, among other variables; that is, they would be willing to pay more for business attributes linked to social responsibility.

Secondly, H2 was confirmed in that CSR-En had a positive effect on CSR-S (0.744) and CSR-Ec (0.450). Furthermore, the two sub-hypotheses were confirmed in that CSR-En had an indirect positive effect on customers' perceptions of hotel services (0.250). These results show that environmental commitment on the part of hotel establishments, and therefore their greater environmental awareness, is highly relevant to Andalusian consumers. These results come to confirm those already obtained for the Spanish case by [15–17], among others, or for the international case by [22] or [72], which reinforces our own investigation.

Thirdly, H3 was confirmed in that CSR-Ec had direct positive effect on customers' perception of hotel services (0.326). This result was as expected according to the relevant literature in this section [20–23].

In summary, the study hypotheses were confirmed, showing that the model was useful in determining the effect of the different dimensions of CSR on consumer perceptions of hotel services. Nevertheless, the model showed that the economic and environmental factors of CSR are more relevant to consumers than the social components of CSR.
