ECUADORIAN ACCOMMODATION COMPANIES ARE LAGGING BEHIND IN THE INCLUSION OF AN INNOVATIVE RESPONSIBILITY FOR EXTERNAL ISSUES RELATED TO THE SOCIAL AND ENVIRONMENTAL, ALTHOUGH THIS ISSUE REMAINS IN DEBATE. CORPORATE SOCIAL RESPONSIBILITY (CSR) IS A VOLUNTARY APPLICATION MANAGEMENT MODEL, WHOSE PURPOSE IS THE IMPROVEMENT OF THE COMPANY'S RELATIONS WITH ITS SOCIAL, ECONOMIC AND ENVIRONMENTAL ENVIRONMENT. THIS MODEL ALSO IMPLIES THE GENERATION OF COMPETITIVE ADVANTAGES THAT ALLOW IT TO BUILD FAVORABLE RELATIONSHIPS WITH THEIR INTERESTED PARTIES OR STAKEHOLDERS, THUS ACHIEVING SUSTAINABILITY AND SUSTAINABILITY. DESPITE THE PROFUSE THEORETICAL DEBATE THAT CSR HAS HAD, THE AMPLITUDE OF THIS TERM MEANS THAT IN PRACTICE IT CONTINUES TO BE AMBIGUOUS. IN FACT, THE AFOREMENTIONED PREVENTS ADEQUATE FORMS OF INDICATORS THAT ALLOW MONITORING. MOST OF THESE INDICATORS ARE COMPLEX AND DIFFICULT TO APPLY FOR MICROENTERPRISES. THIS PROJECT AIMS TO PREPARE A SYNTHETIC INDICATOR OF CSR ADEQUATE FOR BASIN ACCOMMODATION MICROENTERPRISES, WHICH SUMMARIZES THE SOCIAL, ECONOMIC AND ENVIRONMENTAL DIMENSIONS AND THAT ALLOWS THIS SECTOR TO HAVE A RELIABLE AND ATTAINABLE PARAMETER FOR ITS RESPONSIBLE MANAGEMENT. THIS PROJECT INTEGRATES RESEARCHERS FROM TWO FACULTIES AT THE UNIVERSITY OF CUENCA: ECONOMIC AND ADMINISTRATIVE SCIENCES AND HOSPITALITY SCIENCES.