LAUSR

ABSTRACT The hospitality sector has been severely affected by the COVID-19 pandemic, and the situation of rural accommodation is particularly noteworthy due to its close relationship with the environment. In this context, the role of CSR as a strategy that contributes to social, economic, and environmental well-being takes on a crucial role. The main objective of this paper is to contribute to the early scientific literature analysing the influence of CSR strategies on the resilience of rural hotels in the wake of COVID-19. A total of 100 Spanish managers’ responses were analysed through PLS-SEM. The findings demonstrate a positive and significant impact of CSR strategies on resilience levels, and the effect of resilience on hotel performance. Additionally, we have found a mediating and moderating effect in the above-mentioned relationship. In terms of moderation, we show that the relationship is intensified when hotels possess an official sustainability certificate. And in terms of mediation, COVID-19 actions carried out by rural accommodations mediate the CSR-resilience relationship. Thus, the contribution of this study lies in providing solid long-term strategic alternatives based on sustainability to enable rural hotels to cope with cyclical crises and provide new insights in the hospitality industry literature.