The Nexus Between <scp>CSR</scp> and Sustainability Performance in Hospitality: A Moderated‐Mediation Analysis

ABSTRACT This study examines the impact of corporate social responsibility (CSR) on sustainability performance dimensions in the hospitality sector by proposing a moderated‐mediation model grounded in the resource‐based view (RBV) theory. Specifically, we investigate (i) the direct effect of CSR on sustainability‐oriented commitment (SOC), sustainable operational efficiency (SOE), and sustainable competitive advantage (SCA), (ii) the mediating role of sustainable human resource management (SHRM), and (iii) the moderating role of organizational cynicism in the CSR‐SHRM relationship. Data were collected from 141 hotels in China using a time‐lagged survey design and analyzed using partial least squares structural equation modeling (PLS‐SEM). Results indicate that CSR positively and significantly influences all three sustainability performance dimensions and SHRM. In addition, SHRM partially mediates the CSR‐sustainability performance relationship, while organizational cynicism negatively moderates the CSR‐SHRM link. Moderated‐mediation results further show that the indirect effect of CSR on SOC, SOE, and SCA through SHRM is weaker when cynicism is higher. These findings advance theoretical understanding of the mechanisms through which CSR translates into sustainability outcomes and emphasize the importance of addressing employee perceptions. Practical implications highlight the need for hotel managers to embed CSR into HRM systems and to mitigate cynicism through transparent and authentic CSR initiatives to achieve long‐term sustainability and competitive advantage.