“…Serra et al (2018) highlighted that a great deal of research in CSR in the hotel industry has focused on the content analysis of CSR reports but not on the antecedents of reporting. In that sense, researchers have analyzed, among others, the reports' content of hotel companies in Thailand (Bohdanowicz, 2007), India (Ferus-Comelo, 2014), Spain (Pérez & Rodríguez del Bosque, 2015), and Zimbabwe (Nyahunzvi, 2013); the reports of specific hotel chains such as Hilton International (Henderson, 2007), Scandic (Bohdanowicz & Zientara, 2008), NH Hotels and Meliá Hotels (Martos, 2011;Suárez, 2009) and Paradores (Martos, 2011); the reports of the world's leading hotel chains (Bohdanowicz & Zientara, 2009;De Grosbois, 2012;Holcomb et al, 2007;Rey-Maquieira et al, 2011) or the European ones (Font et al, 2012) and the information provided by Asian hotel chains specializing in luxury hotels (Cherapanukorn & Focken, 2014). Focusing on smaller hotel chains, Jenkins and Karanikola ( 2014) analyzed Dubai's hotel industry founding that hotel chains communicated their environmental policies and practices more frequently and in a more thorough manner than independent hotels did.…”