“…The hotel industry often faces issues such as long working hours, high staff turnover rate, and serious food waste. Therefore, international hotel brands, including Hilton, Starwood, and Boutique, have incorporated CSR into their business philosophies and regularly issue CSR-related reports to the public to demonstrate their commitment to social issues ( Ahn and Shiwen, 2022 ). In addition, hotels also link their corporate image with their response to social needs and strive to create a trustworthy corporate image for their customers in order to obtain a competitive advantage in the market ( Lo, 2020 ).…”