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Purpose <p>AI functions as a strategic tool to advance green human resource management (GHRM) and boost operational efficiency. This paper examines the impact of AI and GHRM on corporate social responsibility (CSR), low-carbon behavior (LCB), and the financial performance (FP) of hotels.</p> Design/methodology/approach <p>The study utilized a PLS-SEM model to examine the impact of AI and GHRM on LCB, employee performance, and financial efficiency. An anonymous survey consisting of 32 questions was conducted with 882 participants from various hotels in Vietnam.</p> Findings <p>Three measurement items (GHRM4, LCB4, and LCB6) were eliminated because of insufficient external loading coefficients. The standardized model indicated that AI exerts a considerable impact on GHRM (β = 0.632) and CSR. AI influences FP through the mediating roles of GHRM and LCB. Furthermore, LCB positively contributes to the effect of GHRM on FP.</p> Originality/value <p>The research provided significant insights regarding the role of integrating AI with GHRM as a crucial element in assisting hotels to bolster their CSR, encourage LCB, and enhance their FP. Subsequently, it is essential to further elaborate and integrate AMO theory alongside social responsibility theory. Hotels will refine their resource utilization to foster green initiatives among staff, aiming to lower operational expenses, minimize waste, and strengthen their sustainable competitive edge within the framework of digital and ecological transformation.</p>

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Linking corporate social responsibility and AI driven green human resource management to financial performance in hotels

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2026年7月26日

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  • Huong Thi Dinh,
  • Van Trang Tran,
  • Anh Ngoc Nguyen,
  • Nhung Hong Nguyen,
  • Kim Thoa Thi Bui

摘要

Purpose

AI functions as a strategic tool to advance green human resource management (GHRM) and boost operational efficiency. This paper examines the impact of AI and GHRM on corporate social responsibility (CSR), low-carbon behavior (LCB), and the financial performance (FP) of hotels.

Design/methodology/approach

The study utilized a PLS-SEM model to examine the impact of AI and GHRM on LCB, employee performance, and financial efficiency. An anonymous survey consisting of 32 questions was conducted with 882 participants from various hotels in Vietnam.

Findings

Three measurement items (GHRM4, LCB4, and LCB6) were eliminated because of insufficient external loading coefficients. The standardized model indicated that AI exerts a considerable impact on GHRM (β = 0.632) and CSR. AI influences FP through the mediating roles of GHRM and LCB. Furthermore, LCB positively contributes to the effect of GHRM on FP.

Originality/value

The research provided significant insights regarding the role of integrating AI with GHRM as a crucial element in assisting hotels to bolster their CSR, encourage LCB, and enhance their FP. Subsequently, it is essential to further elaborate and integrate AMO theory alongside social responsibility theory. Hotels will refine their resource utilization to foster green initiatives among staff, aiming to lower operational expenses, minimize waste, and strengthen their sustainable competitive edge within the framework of digital and ecological transformation.