Corporate Sustainability (CS) is increasingly a prominent topic within the academic and practitioner literature as increased regulation, competitive pressures and customer demands have increased its perceived importance at individual, org anizatio nal and industry levels Investments into CS are still suspect largely because of questions about the motivations underpinning its implementation, and its effect on hotel performance. While many studies focused on corporate, managerial and customer percepti ons about i t s importance, this study investigates the types, levels and benefits of CS implementation in the hotel industry. Based on a quantitative analysis of data from 85 hotel General Manager s , the study finds that CS activities are prominent amongst upscale/luxury hotels in Europe and do indeed have positive impacts on hotel performance. While environmental activities are more popular than social activities amongst hotels, hotels are moving tow ards higher levels of CS implementation and towards the inclusion of CS into their firms’ strategies.