In the luxury hospitality industry, where brand image and guest expectations are tightly interwoven, Corporate Social Responsibility (CSR) is no longer a peripheral concern but a strategic imperative. This study explores how CSR is operationalized through purchasing practices in a Parisian palace hotel renowned for its sustainability commitments. Using a grounded theory approach and qualitative data collected from hotel managers and strategic suppliers, the research uncovers the complex role purchasing plays in reconciling ethical commitments with operational realities. Findings reveal that purchasing acts not only as a logistical function but as a key vector of CSR governance, brand coherence, and reputation management. Certifications, supplier partnerships, and internal alignment mechanisms emerge as tools of both compliance and credibility in a context where symbolic value is paramount. The study contributes a theoretical model positioning the purchasing function as a strategic interface that mediates between brand promise, stakeholder expectations, and the constraints of sustainable development. In doing so, it redefines procurement as a creative and ethical actor in the luxury sector’s transition toward responsible excellence.

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Luxury hospitality,Strategic purchasing,Sustainable procurement,ESG,Symbolic value,Grounded theory,Supplier relationships.

• Economics and Business - Social Sciences