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Abstract
The study examined the implementation of corporate social responsibility in the hotel sector through a comparative analysis of regulatory frameworks, environmental certifications, and sustainability guidelines applied in Mexico and Colombia, with the purpose of determining how corporate policies adapted to differentiated regulatory contexts. A qualitative approach was used, based on documentary review, analysis of tourism and environmental regulations, as well as the study of a business case with operations in both countries, which allowed observing the relationship between international standards, national regulations, and organizational practices. The results indicated that the adoption of sustainability programs was not carried out homogeneously, but rather depended on the requirements established by certification systems and the legislation in force in each country. It was identified that in Mexico, implementation was mainly linked to tourism distinctions and voluntary certifications, whereas in Colombia it was articulated with sectoral technical standards and formal environmental certification mechanisms. It was concluded that corporate social responsibility in the hotel sector was configured as an institutional process conditioned by regulatory, organizational, and territorial factors, which produced differentiated forms of sustainability application.
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