“…This was followed by questions on the financial performance of the enterprise, using as proxies the number of months in high season, the average prices in low and high seasons (Logar, 2010), the financial situation of the establishment and the managers level of satisfaction with the current financial situation (Alvarez Gil et al, 2001;Carmona-Moreno et al, 2004;Claver-Cortés, Molina-Azorín, Pereira-Moliner, & López-Gamero, 2007;Inoue & Lee, 2010;Kang et al, 2010;Lee & Park, 2009;Nicolau, 2008;Rodríguez & Armas, 2007). For the CSR practices section both organizational and operational variables were included (El Dief & Font, 2010), the latter as a battery of environmental, social and economic variables (Holcomb et al, 2007;Inoue & Lee, 2010;Kang et al, 2010).…”