This Corporate Social Responsibllity Initiative report examines how tourism companies can enhance their contribution to economic opportunity in developing countries. It argues that the potential for action is substantial. While tourism overall may be lagging other sectors in corporate social responsibility, it is experiencing a time of rapid experimentation and change, with some proven strategies and business returns. Indeed, the case studies that exist suggest that there are additional business motivations for action in tourism, relative to other industries, due to the nature of the product. Because customers physically go to the place of production, they encounter suppliers, employees, and communities as part of their vacation experiences. Tourism products and customers’ experiences can be enhanced by combining commercial practice and local investment.