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The purpose of our article is to formulate a proposal for identifying a system of management values in the responsible tourism sector. Our work proposes a framework of the management values and applies it to the case of a business in the French tourism sector. We will first highlight what the literature shows on the subject of the creation of values, before revealing the analytical framework. This framework has been proposed to various employees of the target company, in order to show the values created, and to establish a specific system of management values that can be applied to ethical tourism organizations.