The tourism industry, as one of the largest economic sectors in the world, requires innovative value‑creation approaches to achieve sustainable competitive advantage. In this regard, Creating Shared Value has emerged as a transformative approach that emphasizes the alignment of economic and social interests and goes beyond traditional corporate social responsibility. Accordingly, the present study aims to analyze the model of implementing creating shared value in the tourism industry of leading countries in order to determine which domains leading companies focus on more in achieving shared value creation and how this focus influences other dimensions.In terms of purpose, this research is applied, and in terms of nature it is descriptive–analytical. It adopts a quantitative approach based on real data from 53 companies. The conceptual framework of the study is developed based on the international B-Corporation standard, encompassing five dimensions: governance, workers, community, environment, and customers. First, structural equation modeling was used to analyze the relationships among these dimensions and their levels of influence. Subsequently, K-means cluster analysis was applied to identify performance patterns.The findings indicate that creating shared value is realized in a multidimensional and heterogeneous manner, and the workers dimension has the strongest impact on achieving shared value creation. Moreover, three distinct patterns were identified: a focus on value creation in human capital and community, a balanced performance pattern, and an environmental value creation focus. This study contributes to a better understanding of diverse approaches to implementing creating shared value in the tourism industry, which can provide guidance for policymaking and for enhancing the sustainability and competitiveness of the tourism sector.