CSR and Corporate Sustainability: Theoretical and Empirical Approaches Based on Data Science in Spanish Tourism Companies

This study combines a theoretical and empirical approach to analyze the transition from corporate social responsibility to corporate sustainability in Spanish tourism companies, with an emphasis on the integration of ESG (environmental, social, and governance) criteria. In the theoretical domain, a computational literature review is conducted by applying topic modeling to 1505 scientific documents published between 2004 and 2023, identifying key trends and evaluating the evolution from CSR to CS. In the empirical domain, 364 corporate reports published between 2010 and 2021 are analyzed, using text mining techniques to examine changes in the relative frequency of terms associated with CSR and CS, and the BERTopic model to detect key management areas. Additionally, the FinBERT model classifies the content of the reports into nine ESG categories, quantifying their relevance across different tourism subsectors. The results confirm a progressive transition towards CS, evidenced by shifts in thematic priorities reflected in the literature and a significant increase in the use of terms associated with CS in corporate reports. The research provides valuable insights for managers, regulators, and local communities, enabling the design of strategies better aligned with ESG standards, optimizing business management, and strengthening sustainability in the Spanish tourism sector.