Corporate Social Responsibility (CSR) is one of the most important parts of business strategies in the tourism industry. The main goals of global tourism businesses are to protect the environment, give employees equitable working conditions, and improve the well-being of local communities. The purpose of this study is to find out how brand image affects the relationship between CSR and the performance of tourism businesses. This study looks at CSR from a legal, economic, ethical, philanthropic, and environmental point of view. Statistical Package for the Social Sciences (SPSS) and Smart Partial Least Squares are used to analyze the data (Smart PLS). The results of this study show that the best corporate social responsibility (CSR) practices of tourism companies can be very good for the Nepalese economy and the implementation of different CSR policies, initiatives, and strategies can have a positive effect on the brand image. This research has value in that it identifies the role of CSR in the development of brand image and the improvement of tourism businesses in Nepal. It explains the mediating effect of the brand image and provides the useful insights that companies can employ CSR as a social responsibility and the tool of competitiveness and sustainability.