**Hypothesis 3 (H3).** *The implementation of CSR practices has a positive impact on SMEs performance in the hospitality industry.*

More and more companies are incorporating ICT for sustainable development into their business practices [38]. This is because ICT adoption can facilitate the implementation of CSR practices and their dissemination by promoting the three key dimensions of sustainability (people, environment and benefits) in hotel companies [13]. All this, in turn, will generate certain sustainable competitive advantages, which will make it more attractive in the market, because it will promote good reputation [32], and attract more investors [33], which will lead to an increase in yields [34]. Therefore, part of the impact of ICT adoption on firm performance would be transmitted through CSR [29]. However, this mediating effect has not yet been examined in the hotel sector. Consequently, we formulate the following research hypothesis:
