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The concept of CSR has been gradually created on the concept of corporate altruism, and its existence is supported by the conclusion of several professional studies on the positive link between social responsibility and financial performance. The broader approach to this issue also takes indirect links into account. The most common outcomes are that this relationship is more layered, and positive effects prevail. At the same time, other, no less important benefits are highlighted, especially that of strengthening the company’s reputation, reducing (transaction) costs and risks, strengthening the strategic competitive advantage and, last, but not least, creating conditions for the synergy of information and values that benefit everyone (Carroll, 2015). Strategic Corporate Social Responsibility (SCSR) has been in mainstream CSR theory since the beginning of the new millennium, but the first signs of such an approach to. CSR can be found as early as the 1990s (Burke & Logsdon, 1996).

Fraud has metamorphosed into a major global concern. Regardless of size, profitability, or industry, organizations currently face severe challenges concerning economic and operational sustainability in the wake of deliberate and unethical fraudulent acts. The PricewaterhouseCoopers (hereinafter referred to as PwC) (2020) survey revealed that 47% of international firms were affected by fraud compared to 49% in 2018, 36% in 2016, 37% in 2014, and 34% in 2011. The PwC’s (2020) survey respondents reported total losses of 42 billion USD owing to fraud that negatively impacted brands, reputations, and market shares. Ironically, only 56% of the affected organizations conducted investigations, whereas barely one-third of these companies reported fraudulent outcomes to their boards.

Currently, at a time greatly impacted by the COVID-19 pandemic affecting not only tourism but also other areas of business, there is demand for modern and effective trends of increasing profitability and cost-effectiveness, especially considering the fact that revenues in tourism have dropped worldwide by 74%. There is a noticeable pressure on cost reduction throughout society at this time. According to Sangeetha and Rebecca (2020), the green approach can, over the long term, reduce business operating costs while increasing the added value in society. Tourism represents 10% of global GDP and is also responsible for 5% of global CO2 emissions, of which 1% is attributed to accommodation facilities. Accommodation facilities, particularly hotels, are the key element of tourism (Khatter et al., 2021). In this respect, sustainable hotel strategies are primarily intended for maintaining and improving the socio-economic and environmental balance of our planet (Migale et al., 2019).

Sustainability is a theme that has gained interest among researchers and practitioners due to the increase of stakeholder awareness regarding environmental and social issues. In this context, the purchasing power of a company may turn out to be an important booster to bring positive changes to society. Corporations have to use this power to accomplish a goal and turn their supply chain in a driver for inclusive growth (Szegedi & Kerekes, 2012). Consequently, businesses have become conscious of the requirement of developing strategies, which can spread their usual corporate governance methods beyond the company’s borderline to their supply chain partners. According to Keating, Quazi and Kriz (2007), the appearance of purchasing approaches in favour of Corporate Social Responsibility (CSR) is the most noticeable display of this extension.

The contemporary business world is so highly globalized that it would be wrong to assume that an enterprise which wants to succeed in international competition, may exist and fully function without any international trade or relations. Intercultural competences of the employees are thus becoming increasingly important. One may think that when dealing with the enterprise’s stakeholders, professional knowledge and technical skills are sufficient in order to maintain the corporate processes running smoothly. However, considering the fact that for different reasons, e.g. work migration, or work exchanges, the working environment is growing to be highly diverse and intercultural, the importance of being interculturally competent is clearly relevant at all hierarchy levels, and in relation to both external and internal stakeholders.

Due to the pressure of global competition, shortened product-life cycles and the increasing opportunity to imitate product designs or their elements, companies continuously focus on innovations as one of their main agenda in order to maintain their global or national competitiveness. Besides, these innovations are considered as an ultimate source of productivity improvement, the growth in sales volume, and the capability of a company in question to stay competitive on the global market (Liao, Hu, Chen, & Lin, 2015). Companies perceive the need to continuously adapt, develop, and innovate as an economic necessity that results from global market pressures. The enhancement of product design and quality, accessorial technological services, their accessibility and reliability are no longer only seen as a benefit but rather an ultimate condition for the sustainability of company competitiveness.

When implementing sustainable development principles, business should play the core role, and the corporate social responsibility is one of the examples of the active role of enterprises in implementing sustainable development goals. The corporate social responsibility (CSR) describes the companies that are aware of their mission and take responsibility for their impact on society in general. The CSR is vital for sustainability, competitiveness, advance of companies and development of the world economy. The CSR provides benefits for risk controlling, allows cost savings and stipulates affordability of the capital, facilitates stakeholders’ relationships and improvement of human resource management. In practice, human rights and corporate social responsibility have become an important aspect of business strategies for many companies.

The significance of the business sustainability concept has been increasing not only abroad where it has been pursued by professionals as well as the general public for a longer time, but also here in Slovakia. It has evolved from the understood universal concept of sustainable development centred on bringing solutions to global problems and issues. It is mainly concerned with the use of limited natural resources, environmental exploitation, a fight against poverty, society polarization, etc. In a more comprehensive understanding, it involves the change and replacement of current production and consumption models with future, more sustainable ones. Looking at the complex and sectional issues of sustainable development, a positive relationship with the business sector can be observed.

Understanding of the reasons of destructive relationships in work environment is a big step towards the solution of the problem. In recent years, there are a growing number of studies which analyse various aspects of such relations in the work environment. Mobbing and harassment take a significant place. However, when analysing academic literature, there is a dual problem: in many studies mobbing and single cases of harassment are researched separately.

In the European environment, a major initiative for responsible business practice was introduced in the Lisbon summit in March 2000, which EU leaders agreed to make the European Union the most competitive and dynamic knowledgebased economy in the world, capable of sustained economic growth with more jobs and grater social cohesion by 2010 (Musová & Poliačiková, 2008). Consequently, the European Commission issued several documents on social responsibility of businesses in order to help integrate the concept of corporate social responsibility (CSR) into everyday business life. In the year 2001 the European Commission in its Green Paper published the first official definition of CSR as the “voluntary integration of social and environmental concerns of company’s commercial operations and its relationship with its stakeholders” (Horehájová & Marasová, 2008; Sopková & Raškovská, 2012; Martinčík & Polívka, 2012).