Corporate Social Responsibility is a voluntary strategy by companies, which integrates a set of actions that contribute to sustainable development . This study analyzes the degree of involvement of marine tourism companies in human resource management, adaptation to change, environmental management, local community development and collaboration with public and private agents . These areas configure companies ’ Corporate Social Responsibility strategies . Information was collected from marine tourism companies on the island of Tenerife using quantitative and qualitative methodologies . A binary logistic regression analysis was applied . The results indicate that, in general, marine tourism companies are socio-environmentally responsible . Environmental aspects and adaptation to change through innovation have the greatest weight in these companies ’ Corporate Social Responsibility strategies . Actions for local community development and collaboration with private agents are also important . However, human resource management influences negatively since marine tourism is a highly regulated sector in this regard . Thus, actions are mandatory and not voluntary, affecting all companies equally whether they have high levels of Corporate Social Responsibility implementation or not . Regarding relations with public authorities, the results indicate that improvement is urgently required, given the low participation of marine tourism companies in policy making.