Nowadays the tourism industry contributes to the development of partnership relations between the state and private sector and helps to strengthen the international partnership. It promotes the development of regions and stimulates the cooperation between the tourism industry and public society. Implementation of social orientation of the tourism industry contributes to the use of partnership approach to clients, economic entities, public authorities and local governments, NGOs, and the staff of touristic companies. This way, corporate social responsibility is formed. The implementation of corporate social responsibility stipulates overcoming the legal standards of business. The companies try to establish relations with society and invest in its development, strengthen its reputation, and harmonize the “living environment”. Yet, socially responsible behavior stipulates the allocation of some part of financial resources to solve the tasks that are not directly related to gaining profits. A strive to prosper urges the companies to search for the balance between the need to invest in the social domain and possible economic results in the long run. Understanding the fact that corporate responsibility can be an important tool for competition, the companies actively include its principles in the corporate strategy. The paper examines the features of social responsibility implementation as the foundation for the development of a tourism company. The nature of social responsibility is analyzed and the components of corporate social policy are characterized. The system functions of entrepreneurial activity of touristic companies that impact the forming of corporate social responsibility are determined. Based on the defined function, the major directions of tourism entrepreneurship development are outlined. The scheme of corporate responsibility in the tourism business is constructed. The measures directed at the implementation of external and internal social responsibility of a tourism company are suggested. 

touristic companies, corporate social responsibility, touristic agents, tourism industry