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ent to improve community well-being through discretionary business practices and contributions of corporate resources.' (Kotler & Lee, 2005)

CSR is the 'continuing commitment by business to behaving ethically and contributing to economic development while improving the quality of life of the workforce and their families as well as of the community and society at large.' (R. Sims, 2003)

'The social responsibility of business encompasses the economic, legal, ethical and discretionary (philanthropic) expectations that society has of organizations at a given point in time.' (Carroll 2003)

Henceforth 'CSR is concerned with treating the stakeholders of the firm ethically or in a socially responsible manner. Stakeholders exist both within a firm and outside. Consequently, behaving socially responsibly will increase the human development of stakeholders both within and outside the corporation.' (Michael Hopkins: A Planetary Bargain: CSR Comes of Age Macmillan, UK, 1998).

CSR and Stakeholders
Stakeholders are people who have interest, rights and ownerships in organization and its activities. We have customers, supplies, employees and shareholders as example of primary stakeholders groups. Each has interest in how an organization performs or interacts with them. Stakeholders groups can gain from a company success and can also be harmed by its mistakes.

Stakeholders are very important as they can take action that can destroy or assist the organization. Stakeholders include government, union nongovernmental action, groups and media.

Nowadays it can be noted that many companies and organization are doing CSR to serve the stakeholders ethically and socially.

Non-governmental organizations (NGOs)
Mauritius is one of the first countries in the world to require businesses to offer a portion of their profits to NGOs or government projects in the name of Corporate Social Responsibility (CSR). Non-governmental organizations (NGOs) are every often part of the secondary stakeholder groups, but they can cause an important damage to a corporation (Clarkson, 1995). Henderson (2001), Knox and Maklan (2004) and Greenfield (2004) go even further saying that companies are being blackmailed by NGOs to behave responsibly.

Employees
Employees play an important part in supporting the hotel organizations' life and consequently, the working environment should encourage them to work comfortably. This environment includes issues of health and safety, working condition, employees' benefits and trainings, and productivity levels to create job security and satisfaction for them (Cooper, 2004). Companies having bad CSR transactions will have more trouble recruiting compared to their more advanced CSR rivals (Strandberg, 2002).

Investors
Investors were found to use social information for their investment decisions (Epstein and Freedman, 1994). Investors may focus on the organizations' abilities to honour the future payments to them, in either short or long term (Cooper, 2004). According to McGuire et al. (1988), CSR is a core corporate duty which consists of corporate decision making, the relationship of the firm's social and ethical concerns with financial performance.

Governments
The government is concerned about the running of the business that is its operations, how far the organisation i