SUSTAINABLE DEVELOPMENT AND CORPORATE SOCIAL RESPONSIBILITY STRATEGY: CASE OF NAO KRASNAYA POLYANA

The concept of sustainable development and corporate social responsibility (CSR) are becoming key elements of the long-term strategy of companies, ensuring their competitiveness and sustainability in the long term. More and more companies around the world, including Russian ones, not only declare the principles of CSR, but also integrate them into their strategy, management and operational activities. The introduction of sustainable practices helps to strengthen reputation, attract investment, increase consumer loyalty and reduce regulatory risks. The issues of sustainable development and CSR are of particular importance for the tourism sector, which directly depends on the state of the environment, cultural heritage and social well-being of local communities. The subject of the research is a comprehensive strategy that takes into account the principles of corporate social responsibility, which becomes a tool for long-term business sustainability. Within the framework of CSR, tourism must respond to the needs of not only guests, but also local communities, as well as preserve the ecological sustainability of ecosystems in which activities are carried out. The authors consider one of the key directions for the development of sustainable tourism — the integration of the principles of corporate social responsibility into the business models of tourism enterprises of NAO Krasnaya Polyana. The studied practice demonstrates a mature strategy for sustainable development, but its development requires a transition from fragmented practices to more systematic management. Increased transparency, the introduction of quantitative metrics and the increased participation of local stakeholders will allow the company to strengthen its leadership in the ESG field and move closer to the best global practices.