This paper deals with the subject of corporate social responsibility (CSR) with particular reference to the hotel sector and the 2004 Indian Ocean tsunami which was to prove a test of management approaches. It discusses the rising interest in CSR issues, linked to the sustainable development movement, and its particular relevance for the tourism industry. Reactions to the disaster of hotel companies with a presence in the resort of Phuket in Thailand are reviewed and responses reveal a certain level of commitment to CSR in theory and practice. However, there is also evidence of tensions between commercial and more philanthropic activity which must be addressed and reconciled by managers