Özet:

Small and Medium Enterprises (SMEs) in tourism are increasingly communicating their Corporate Social Responsibility (CSR) initiatives via their websites to build a positive image and promote customer relationships. This study examined such CSR engagement and communications by tourism SMEs in Nepal based on qualitative analysis of website content and in-depth interviews. Google search engine was used to select SMEs, and textual data were extracted from their websites. Following data saturation, a review of twenty-five websites was initially compared, and the obtained information was subsequently evaluated with information provided through individual interviews. Overall, CSR activities were largely practiced at a philanthropic level, and to some extent, at an ethical level. SMEs were primarily focused on activities related to social and environmental issues within the communities in which they operate. The results of this exploratory study provide an initial assessment of CSR among tourism SMEs in Nepal and could assist tourism associations/organizations with initiatives.

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