近年來旅館產業與學界對於企業社會責任之議題逐漸重視，然而企業社會責任對財務績效之影響尚未有定論，且研究樣本大多採西方地區之國際連鎖品牌旅館。因此本研究以2016年臺灣119 家觀光旅館(包含75家國際觀光旅館與44家一般觀光旅館)的管理者作為研究樣本，探究臺灣觀光旅館從事企業社會責任對財務績效之影響，並以顧客滿意度、旅館聲譽及競爭力為中介變項。透過文獻回顧發展研究假設與問卷，邀請10位產業界與學界專家進行專家問卷效度分析，並發放50份前測問卷作為本研究問卷之信度檢驗，並以便利抽樣之方式紙本問卷於臺灣觀光旅館之餐飲部門、客務部門與行銷業務部門之管理者，本研究回收219份有效問卷，後透過SPSS 22.0 進行描述性統計分析與Amos 24.0進行驗證性因素分析與結構方程模型(Structural equation modeling)分析。結果發現企業社會責任對顧客滿意度旅館聲譽與競爭力具有正向影響，且顧客滿意度與旅館聲譽及滿意度具有因果關係，但僅競爭力對企業社會責任與財務績效具有中介效果，且在四個企業社會責任構面中，社會期待最具有影響力，故本研究將依研究結果給予臺灣觀光旅館管理者建議，以提升財務績效與企業社會責任之風氣。

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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