Abstract:

This article is devoted to the formation of a new view on solving the problem of social and environmental responsibility and ethics of tourism business. The subject of the study was ethics as the most important tool for the development of effective principles of social and environmental responsibility of business for sustainable tourism development. The methodological basis of the study was the works in the field of social and environmental business ethics, as well as methods of analytical and comparative analysis.  On the basis of the presented results of the analysis, the dilemmas between the subjects of the tourism market and the consumer, the subject and the environment, the subject and society were identified. It is shown that the implementation of the principles of sustainable development of tourism requires business transition from the utilitarian form of management decision-making to its full greening and compliance with business ethics, responsible for the quality of recreation and meeting the needs of target groups.  The novelty of the approach proposed by the authors is, first of all, in understanding the need for social and environmental responsibility and clarifying the principles of ethics of tourism business for its functioning, taking into account not only the profit and competitive advantage, but also a global goal-morality, harmonization of value views of tourists and businesses embedded in natural development processes that do not destroy the existing biodiversity, solidarity, professionalism. The practical significance of the results lies in the objective need to develop new approaches to the management of tourist business in a civilized socially-oriented market, responsible for the development of tourist products that are of high value to the consumer, do not destroy nature and thus ensure the sustainable development of tourism.