Objective: This study addresses the issue of corporate social responsibility with a special focus on Lebanese 5 star hotels. Point that a sustainable development approach has implications on organizational actions and strategies, recognize the role of managers in Lebanese hotels in applying and implementing sustainable development principles, and indicate the changes that occur in each department of the organization after the adoption of the CSR foundation. Theoretical Framework: This topic presents the main concepts on which the research is based. It highlights everything related to sustainable development, corporate social responsibility and the role of managers, providing a solid foundation for understanding the research context. Method: The focus is on critical realist philosophy and positivism, with qualitative analysis and inductive reasoning through observation and semi-structured interviews. Secondary data come from books, published and unpublished personal sources, newspapers, websites, blogs, diaries, government documents, and podcasts. Results and Discussion: The data collected show that the concept of sustainable development exists in Lebanon and that Lebanese hotels have become socially responsible, albeit to varying degrees. Managers have a key role to play in realizing this concept. Research Implications: The practical and theoretical implications of this research were discussed, providing an accurate snapshot of the level of implementation of sustainable development in Lebanese hotels. It provides an information base, the application of which helps to raise the level of implementation of the concept of sustainability in hotels. Originality/Value: The importance of the study lies in providing information on all the study variables, clarifying the role of managers in applying the concept of CSR, and highlighting the basic and sequential steps for applying CSR in Lebanese hotels.