In accordance with the strategic importance of corporate social responsibility (CSR), multiple CSR studies have existed in the tourism and hospitality literature. Although appropriate CSR strategies and stakeholders’ interests and perceptions with regard to CSR may differ from one national culture to another, CSR studies incorporating cultural influences are still rare in the tourism and hospitality field. Particularly, given a high degree of internationalization and cultural diversity of stakeholder groups in each local market, CSR study on the basis of national culture is needed in the tourism and hospitality industry. In order to enrich CSR literature and provide practical implications, this study aims to propose a culture-based CSR implementation model for the hospitality and tourism firms, incorporating national culture.
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