CSR及平衡計分卡 (SBSC) 對家族經營的飯店企業之影響：以泰國普吉島的飯店為例

Abstract

This research aims to find an empirical support for the benefit of Corporate Social Reponsibility (CSR) to family-owned hotel business and the path in which CSR influences the business. Sustainability Balanced Scorecard (SBSC) concept is used to assess the relationship between CSR and business to support the goals of a case hotel. SBSC breaks the business down into 5 dimensions namely; Financial, Customer, Internal Business, Learning & Growth and Non-Market Perspective, which is CSR. The results of Partial Least Squares (PLS) using 200 customers, 70 employees and 30 managers of the family-owned hotel deliver several findings: i) both employees and managers group show that CSR has a significant influence on BSC dimensions with variance; ii) all of the stakeholder groups support the significant relationship between CSR and goals; and iii) the causal relationship among BSC dimensions is confirmed in all the groups concerned with variance. Finally, discussion and implications for family-owned hotels are addressed.

This research aims to find an empirical support for the benefit of Corporate Social Reponsibility (CSR) to family-owned hotel business and the path in which CSR influences the business. Sustainability Balanced Scorecard (SBSC) concept is used to assess the relationship between CSR and business to support the goals of a case hotel. SBSC breaks the business down into 5 dimensions namely; Financial, Customer, Internal Business, Learning & Growth and Non-Market Perspective, which is CSR. The results of Partial Least Squares (PLS) using 200 customers, 70 employees and 30 managers of the family-owned hotel deliver several findings: i) both employees and managers group show that CSR has a significant influence on BSC dimensions with variance; ii) all of the stakeholder groups support the significant relationship between CSR and goals; and iii) the causal relationship among BSC dimensions is confirmed in all the groups concerned with variance. Finally, discussion and implications for family-owned hotels are addressed.