ABSTRACT
Corporate social responsibility practices have become common among hotel companies regardless of their size to gain and force their competitive advantage. This is because some key stakeholders such as customers, employees, and even local people positively respond to these initiatives. To build a good corporate reputation and gain stakeholders’ positive responses, hotel companies are engaged in CSR practices and communicate their activities to the stakeholders. However recent empirical studies indicated that stakeholders may negatively react to CSR if they attribute the motives behind these initiatives as egoistic or self-serving. These findings indicated that it is not easy for companies to reach positive reactions from their stakeholders through social and environmental activities. That created some key questions for companies to respond to while formulating and communicating their initiatives to stakeholders. This chapter aims to discuss three key stakeholders’ (employees, customers, and local people) reactions to hotel companies’ CSR practices through the lens of attribution theory.
