This study aims to analyze corporate social responsibility (CSR) programs in tourism as a tool for sustainable development in the CSR program of a multinational enterprise in Turkey.

This study includes qualitative research on a single company, content analysis of company-originated documents, participant observations, questionnaires for tourism project coordinators and follow-up interviews with company directors and project managers.

The paper identifies immediate context variables, program management, the complementary nature of interests and the diverse capabilities of the partners and an ongoing evaluation process as the determining factors for creating shared value for CSR programs in tourism.

Despite the challenges of impact assessment and measurement of long-term effects, the study proposes a systematic framework for evaluating shared value creation generated by CSR activity.

The evaluation methodology introduced in this research will be of use to CSR program developers in interpreting and reporting on the anticipated outcomes and impacts of their interventions in sustainable tourism development.

A lack of outcome evaluation and impact assessment may affect accountability and, hence, the legitimacy of CSR programs. This study attempts to mitigate that limitation by introducing a novel methodology.

The value of CSR in tourism is a highly contested issue, despite its high potential for contributing to sustainable development. This longitudinal research goes beyond presenting immediate outputs of a CSR program in sustainable tourism; it discusses intermediate outcomes in the form of capitals, community well-being and shared value for society at large.

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