**Hypothesis 2 (H2).** *ICT adoption has a positive effect on the implementation of CSR practices by SMEs in the hotel industry.*

The environmental problems caused by the hotel sector have led researchers in recent years to show great interest in analysing the influence of CSR on the performance of hotels [27–29]. The implementation of CSR practices has been shown to improve firm performance [30,31] because CSR will promote the good reputation of the company [32], making it more attractive in the labour market, which will attract more investors [33], increase its profitability [34], reduce operating cost [35] and market values [36]. Against this background, one of the most important debates in the hotel industry is the analysis of this relationship [30]. The fundamental question addressed by researchers in this field is whether or not the performance of companies in this sector that are actively engaged in CSR initiatives outperforms other hotel companies that do not show the same degree of implementation [37]. We therefore put forward the following research hypothesis:
