旅宿業ESG實踐與消費者決策關聯性之研究

A Study on the Relationship Between ESG Practices in the Hospitality Industry and Consumer Decision-Making

本研究以計畫行為理論（Theory of Planned Behavior，簡稱TPB）為基礎，探討旅宿業在環境、社會與治理（Environmental，Social，and Governance，簡稱ESG）實踐上的作為，對消費者選擇永續旅宿的意圖所產生之影響。以臺灣南部地區具永續經營特色之旅宿業者為案例，採便利抽樣方式進行問卷調查。透過結構方程模型（Structural Equation Model）驗證理論架構之適配性與變項間的關聯。研究結果顯示，消費者對ESG實踐的知覺可正向預測其旅宿選擇意圖，且「態度」對行為意圖具有最強的正向解釋力，說明個體價值評估在永續消費決策中扮演關鍵角色。旅宿業者於經營策略中，若能強化消費者對其ESG實踐的正面態度，將有助於促進消費者之選擇意圖與品牌認同，此研究結果亦可為旅宿業者制定具策略性的永續經營方針提供實證依據。

This study is established under the theory of planned behavior (TPB) and investigates the effect of environmental, social, and governance (ESG) practices in the hospitality industry on consumers’intentions to choose sustainable accommodation services. Taking a hospitality business with sustainable management characteristics in southern Taiwan as a case study, we collect data through questionnaire surveys based on a convenience sampling approach, and a structural equation model (SEM) is employed to examine the proposed TPB framework and the relationships among variables. The results indicate that consumers’perceptions of ESG practices positively influence their accommodation selection intentions, while“attitude”demonstrates the strongest positive explanatory power toward behavioral intention, highlighting the critical role of value evaluation in sustainable consumption decision-making. The findings further suggest that hospitality businesses can strengthen consumers’selection intentions and brand identification by enhancing positive attitudes toward ESG practices, thereby providing empirical evidence for the development of strategic sustainable management practices in the hospitality industry.