1. Introduction 1.1 Background and Scope of Study 1.2 Objectives and Research Questions 1.3 Significance of the Study 1.4 Methodology Overview 1.5 Structure of the Paper 2. Literature Review 2.1 Understanding ESG in Tourism 2.2 Institutionalisation Theories 2.3 Role of National Tourism Organisations 2.4 Internalisation Processes in SMEs 2.5 Review of Relevant Case Studies 3. Methodology 3.1 Research Design 3.2 Data Collection Methods 3.3 Selection of Case Studies 3.4 Data Analysis Techniques 3.5 Limitations and Delimitations 4. NTO Intermediary Mechanisms 4.1 Definition and Scope 4.2 Influence on Tourism SMEs 4.3 Policy Implementation Strategies 4.4 Challenges and Opportunities 4.5 Comparative Analysis with Other Sectors 5. Firm Internalisation of ESG Practices 5.1 Factors Influencing Internalisation 5.2 Integration into Business Models 5.3 Employee Involvement and Training 5.4 Measurement of ESG Impact 5.5 Barriers to Effective Internalisation 6. Case Study: Empresas Turismo 360° 6.1 Overview of Empresas Turismo 360° 6.2 ESG Initiatives Implemented 6.3 Role of NTOs in the Case Study 6.4 Outcomes and Lessons Learned 6.5 Comparison with Similar Firms 7. Discussion 7.1 Interpretation of Findings 7.2 Theoretical Implications 7.3 Practical Implications for SMEs 7.4 Future Research Directions 7.5 Critique of Existing Models 8. Conclusion 8.1 Summary of Key Findings 8.2 Implications for Policy and Practice 8.3 Final Thoughts on ESG Institutionalisation 8.4 Recommendations for Tourism Sector 8.5 Closing Remarks
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