To carry out this work, different methods were applied, such as logical history, induction, deduction, systemic, documentary study, analysis and synthesis, and hermeneutics. Imbabura is a diverse province in culture, ethnicity, flora and fauna, as well as resources and products that can be offered. This research analyzes tourism development by relating axes such as Sustainability, Corporate Social Responsibility (CSR) and co-creation of value (CCV) as tools for growth. Due to the new mentality of the generations and current trends, it is sought to present an alternative that contributes to the theoretical/conceptual understanding of the importance of CCV in improving the conditions of the place with the intervention and participation of the different actors to achieve equitable development between society and the environment. The results indicate that it is important to get involved with the productive environment through sustainability, which seeks social well - being expressed in economic growth and based on the sustainability of resources. The understanding of the concept of CCV, in accordance with the dominant logic of the service and its application in tourism that is given thanks to the direct participation of the client (tourist) to achieve a mutual benefit among the interested parties, through interaction and experience.