| Summary: | 碩士 === 國立臺灣師範大學 === 運動休閒與餐旅管理研究所 === 105 === The issue of Corporate Social Responsibility (CSR) has gained much more attention from both practitioner and academia in hotel industry. However, the relationship between CSR and financial performance seems not to be conclusive. Mostly, the existing studies focused on the international brand hotels in western society. The study selects managers from 119 tourist hotels using the purposive sampling to explore the relationship between CSR and financial performance mediated by customer satisfaction, reputation and competitive advantage. The study establishes research hypothesis and questionnaires based on literature as well as inviting 10 experts to confirm the validity. 50 hoteliers distributed questionnaires in a pre–test phase. The study distributes 219 questionnaires to the managers of Tourist Hotels in Taiwan and utilizes the descriptive analysis and Structural equation modeling (SEM) to examine the relationship. This study finds that CSR has the positive impact on customer satisfaction, hotel reputation & competitive advantage, but there is only competitive advantage have a significant mediation between CSR and financial performance. Also, there is a positive casual relationship in customer satisfaction, hotel reputation, and competitive advantage. The empirical results would suggest managers to increase the financial performance and the attention of CSR in Taiwanese hotel industry.
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