The United Nations Sustainable Development Goals (SDGs) have become the leading international reference for achieving a more inclusive and sustainable model of development. Businesses play an important role in changing the existing model. Analysis of the engagement of businesses with the SDGs...

Purpose: The purpose of this paper is to investigate the factors that condition decision making by entrepreneurs in the tourism sector. Specifically, the authors consider whether the decisions related to seasonal closure are conditioned by non-economic factors related to quality of life....