本研究目的旨在探討旅館推行不同構面的企業社會責任(Corporate Social Responsibility, CSR)活動對 顧客知覺價值的影響，及瞭解不同的知覺價值層面對不同顧客參與程度的影響。本研究便利抽樣曾到台灣 國際觀光旅館消費的顧客為研究對象發放紙本問卷，共計回收有效問卷389份。研究結果驗證旅館的企業 社會責任正向影響知覺價值，知覺價值正向影響顧客參與，旅館推行不同的CSR活動會讓顧客產生不一樣 的認知價值，而產生不同的價值會影響顧客不同的參與行為。本研究提供企業社會責任的餐旅學術討論與 實務建議。

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.