A Study on the Performance of B&B Operations Is Conducted in Sustainable Tourism

Taiwan’s bed and breakfast (B&B) industry has experienced significant development in its nearly 25-year history, transforming from B&B run by retirees to mature service providers that adopt modern business and Internet technology skills in line with sustainable lodging development. This study explores the basic professional capabilities required for the sustainable development of B&B management, including social-emotional intelligence (EQ) capabilities and their impact on the quality of sustainable tourism services. The study used the K–S Z test to assess the importance of various abilities, including emotional intelligence abilities, financial management abilities, technical skills abilities and marketing abilities. The findings, validated with p-values less than 0.05, confirm the multi-disciplinary nature of sustainable tourism management skills in B&Bs and highlight their importance in sustainable service attitudes and strategic marketing. The identified capabilities are not only crucial for the sustainable development of the B&B industry, but are also crucial for contributing to the B&B’s national diplomacy and sustainable development status in global tourism. This study provides both novice and experienced B&B operators with actionable insights to improve their operational efficiency and achieve sustainable tourism development goals.