CSR includes many activities such as environmental development, protection of human rights, efforts that will increase the welfare of the society, and observance of the rights of employees. Within the scope of the universal principles of tourism ethics and rules of ethics in business life, tourism activities that are contrary to the general purposes of tourism and the common values of humanity, as well as sexual tourism activities especially involving children, are condemned and calls are made to combat such activities within the framework of international law (UNWTO,2022). Sexual exploitation of children in the tourism sector is the sexual exploitation of children by a person who leaves their own settlement, region or country and goes to other places. Transportation companies, tourism companies and the accommodation sector can also take part in such of the above scenarios. It is acknowledged that CSR practices have an important role in accommodation businesses, especially in international hotel chains. Therefore, this study, aim to investigate what the CSR activities of Accor accommodation businesses are. The semi-structured interview technique was used in the study. As a result of the interviews with the managers of Accor Accommodation Enterprises in Hungary, it has been concluded that accommodation businesses give importance to CSR activities and generally tend to social and environmental activities.