This study examines how corporate social responsibility shapes employer branding in the Taiwanese tourism industry, and whether environmental beliefs moderate this link in a non-Western Confucian context. Survey data from 218 licenced tour guides and tour managers were analysed in R using hierarchical regression, confirmatory factor analysis and the heterotrait–monotrait ratio. Corporate social responsibility directed at society and at employees produced strong main effects on the diversity, social and reputational facets of employer branding. Environmental beliefs did not significantly moderate the society-directed pathway, supporting a universal signalling interpretation. The findings refine person–environment fit theory and provide actionable guidance for tourism firms designing workforce-wide socially responsible programmes in collectivist cultural contexts.
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Chen et al. (2026) studied this question.
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