A critical reflection on corporate digital responsibility in tourism and hospitality: stakeholder value implications in artificial intelligence intensive service ecosystems

Purpose In artificial intelligence (AI)-intensive tourism and hospitality (T&H), responsibility has value only when stakeholders can verify it. This paper asks what corporate digital responsibility (CDR) should mean in these service ecosystems, which elements are auditable rather than declarative and what agenda can enable the accumulation and comparison of evidence. Design/methodology/approach We develop a critical reflection that synthesizes recent research on CDR in T&H with core CDR concepts. We organize the discussion around the AI lifecycle and the service-ecosystem structure that links firms to platforms, vendors, and partners. Findings We define CDR as the auditable duties of care for the design, deployment, and governance of digital and AI systems that shape stakeholders' welfare, rights, and the distribution of value. We propose an auditability test based on traceability, measurability, verifiability, comparability, lifecycle coverage and accountability. We also introduce an audit stack that specifies what to audit across data, models, interfaces, operations, and ecosystems. Practical implications T&H organizations can strengthen trust, resilience and environmental, social and governance performance by building assurance-ready governance, improving third-party oversight and linking every responsibility claim to evidence artifacts. Originality/value The paper develops auditability as a central framework for CDR in AI-intensive tourism and hospitality service ecosystems. It shifts the field from broad responsibility claims to evidence-based governance and provides a foundation for comparable evaluation and cumulative research.