INTEGRATING UNIVERSAL HUMAN VALUES WITHIN TOURISM COMPANIES STRATEGIES
INTEGRATING UNIVERSAL HUMAN VALUES WITHIN TOURISM COMPANIES STRATEGIES

Summary/Abstract: The paper explores the social engagement of tourism enterprises as a critical dimension of their strategic management, examined through the lens of Corporate Social Responsibility (CSR). The study traces the conceptual evolution of CSR - from its early theoretical foundations to its contemporary significance as an integrated managerial framework. Special attention is given to the specific characteristics of the tourism sector, which, due to its inherent complexity, resource dependence, and diverse stakeholder interactions, necessitates the implementation of sustainable and ethically driven business practices. The article introduces the DAD² model (Dynamics, Access, Dialogue, Durability) as an innovative framework for embedding universal human values into the governance structures of tourism organizations. The analysis reveals that socially responsible strategies not only enhance the public image and competitiveness of tourism enterprises but also foster sustainable development and social cohesion. The study substantiates the need for the strategic integration of universal human values as a modern managerial imperative in tourism management.

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