Constructing an effective Corporate Social Responsibility (CSR) strategy begins with examining the company as a whole. While actions such as changing light bulbs, eliminating plastic bottles, raising awareness among teams, and calculating carbon footprints are important, the real challenge lies in integrating these initiatives into the overall functioning of the company. In the tourism sector, topics such as working conditions, inclusion, relationships with suppliers and territories, environmental impact, employee engagement, governance, and transparency are all relevant dimensions that go beyond environmental concerns. The return to work is a good time to reassess and consider a structured CSR approach rather than simply adding new actions. A structured CSR strategy begins with defining the company's mission and purpose. Before focusing on carbon footprint or waste reduction, the question of why the company exists must be addressed. This reflection helps define the company's role, the kind of tourism it promotes, how its activities contribute to the territory, and how its offers respond to environmental and social changes. This process also allows checking the consistency between what the company claims to do and what it actually offers. Once the purpose is defined, it can be lived daily, and the company can even become a "mission-based company" under the PACTE law of 2019, if it integrates social and environmental issues into its statutes and adjusts its operations accordingly. A credible CSR approach requires transparency, both internally and externally. This involves making important information accessible, such as pay, governance, supplier choices, business practices, or company commitments. Internally, this can include co-writing a charter with teams on subjects such as harassment, discrimination, neutrality, right to disconnect, pay, and financial information. Externally, a CSR report is a good way to share information transparently. Transparency also involves acknowledging areas for improvement rather than just highlighting progress. To avoid greenwashing, guidance can be found in the article "Greenwashing: how to communicate responsibly and avoid false promises in tourism?" (February 2026). CSR involves understanding the expectations and impacts of various stakeholders, including employees, customers, suppliers, partners, residents, associations, and local authorities. Mapping stakeholders and identifying priority issues through a CSR materiality matrix can be helpful. In tourism, this can take concrete forms such as exchanging with local actors before developing new activities, collecting feedback from travelers, working with local associations, involving employees in decisions, or revising supplier selection criteria. The goal is to move from a CSR approach "for" stakeholders to one built "with" them. CSR includes a social component concerning equality, diversity, equity, and inclusion. This involves ensuring equal rights and opportunities for all, particularly in recruitment, pay, and professional development. Equity involves taking into account different situations and needs to give everyone the same chances. Diversity aims to represent a variety of profiles within the company, while inclusion involves creating an environment where everyone can participate and be respected. In tourism, this concerns both employees and travelers. Accessibility of accommodations, tourist sites, transport, and activities is essential for travelers, while internally, it involves implementing recruitment processes that limit discrimination, offering job accommodations for people with disabilities, guaranteeing pay equality, and facilitating access to training. Employee engagement is essential for a solid CSR approach. Engaging employees can involve raising awareness about social and environmental issues, associative engagement, skills sponsorship, or involving employees in defining the CSR strategy. In a sector where the quality of the customer experience largely depends on the teams, their involvement can be a real engine of transformation. Giving employees the means to understand, propose, and act is ideal. Work life and employee well-being are important aspects of CSR, particularly in the tourism sector, which faces seasonality, irregular hours, physical jobs, and periods of high activity. Prevention of professional risks, whether physical or psychosocial, is essential. This includes addressing musculoskeletal disorders, fatigue, stress, workload, conflicts, harassment, feelings of isolation, or burnout. The quality of life at work also includes ergonomic workstations, pleasant break areas, air quality, natural light, greening of spaces, and noise reduction. Mental health deserves particular attention, including training managers in the prevention of risks, raising awareness among teams, offering support in case of difficulty, and creating a framework for discussing problems. The Employee Net Promoter Score can be used to check if everything works and aligns with team expectations. Environmental impact is a key theme in CSR. Challenges include carbon emissions, biodiversity, digital practices, responsible purchasing, product life cycle, and eco-design. For tourism professionals, the first step is to identify the most significant impacts before multiplying small actions. Changing light bulbs is useful, but if a significant part of the company's footprint comes from customers' travel, this subject deserves more attention. Guidance can be found in the article "Tourism and climate: 5 concrete actions to reduce your company's carbon footprint" (August 2026). Philanthropy can be a part of a CSR strategy. It can take various forms such as financial donations, skills sponsorship, making resources available, partnerships with associations, or mobilizing employees and/or customers. It can also involve travelers, such as rounding up reservation amounts for associations or reversing a part of the profits to local projects. However, it is important not to confuse contribution with the reduction of impacts. A company funding an ocean protection project must continue to work on its own consumption, emissions, purchases, or practices. Philanthropy can complement a CSR strategy but should not be used to avoid questioning its own impacts. A CSR strategy is a trajectory that is built progressively, according to the challenges specific to each company. It is essential to know where the company wants to go, define priorities, involve teams, measure progress, and regularly adjust the trajectory. Without objectives or indicators, a CSR approach risks remaining at the stage of good intentions. A few relevant indicators, directly linked to priorities, and followed over time, are more useful than a large number of figures. Labels and certifications such as Clef Verte, ATR - Agir pour un Tourisme Responsable, Travelife, ISO 14001, Engagé RSE, or B Corp can provide an additional framework, precise criteria, and sometimes an external view on the company's practices. The eight fundamental questions to ask when structuring a CSR approach are: 1. Mission and purpose: why do you exist? 2. Ethics and transparency: are you playing your cards face up? 3. Stakeholders: have you thought of everyone? 4. Equality, diversity, equity and inclusion: is your tourism accessible to all? 5. Employee engagement: are your teams involved? 6. Work life: are you taking care of your employees? 7. Environmental footprint: what are your main impacts? 8. Philanthropy: how do you contribute to your territory?