The purpose of this study is to understand the impact for hotels in implementing Corporate Social Responsibility (CSR) at different activities on perceived value of customers and to understand the impact on different perceived value with the customer participation. In this study, 389 valid questionnaires were collected by convenience sampling from the customers who had consumed the international tourist hotels in Taiwan. The results of the study confirmed that different CSR activities have significantly positive effects on different perceived values, and different values influence customer participation. This study provided hospitality industry academic and practical implications.