["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study analyses the commitment of marine tourism companies to Corporate Social Responsibility (CSR) and the factors that affect it (economics, pressures from interest groups, barriers, innovative capacity, relationships of the company with its environment and characteristics of the businesses). The data were collected in 2020 using a structured questionnaire, administered with in‐depth interviews with business owners on the island of Fuerteventura (Canary Islands). Thirty‐two small or micro‐enterprises participated in the study, out of the 150 companies in the said sector. A questionnaire was designed for an in‐depth interview with business owners. The data obtained are analysed through a combination of exploratory factor analysis and backward stepwise multiple linear regression, allowing the simultaneous examination of the interrelationships between several latent constructs derived from observable variables. The results indicate that the commitment of these companies to CSR is more conditioned by driving factors than by barriers, although one of the most important difficulties is the lack of trust in public administrations. The existing governance framework is considered limited, so it is necessary to involve all stakeholders in the tourist destination in promoting socially responsible actions. A portfolio of public policies is proposed to promote responsible behavior among companies in the sector.\n"]