節能減碳是全球矚目的議題，住宿業要成功執行節能減碳措施，全體員工須重視節能減碳措施的重要性及切實執行相關措施，才能減少對環境帶來的影響與衝擊。本研究目的在調查住宿業從業人員對於節能減碳知覺的重要性及其旅館實施節能減碳措施的實際表現狀況，期望能了解並找出知覺及表現兩者之間的差距。本研究採問卷調查法，使用32題旅館節能減碳措施量表為調查工具，研究對象為全台住宿業從業人員。在樣本選取上，本研究選取不同類型的住宿業(含國際及一般觀光旅館、一般旅館、民宿)及不同部門的員工進行調查，共抽樣71間旅館與民宿，發出750份問卷，回收有效問卷605份，有效回收率為80.6%。本研究採用重要性-表現程度分析法(importance-performanceanalysis, IPA)進行資料分析，以確認節能減碳知覺重要性及實際表現的差異，並找出亟需改善的缺口。研究結果發現，共有10個節能減碳措施落在第一象限，代表住宿業從業人員認為這些措施相當重要，且旅館的實際表現程度也合乎從業人員的期望；有5個措施落在第二象限，顯示住宿業從業人員較不重視落在此象限的措施，然而表現程度卻相對地高，表示住宿業者可能將過多資源投入在這些措施中；有15個措施落在第三象限，此一象限代表住宿業從業人員相對認為不重要的措施，而旅宿業者亦沒有過多資源投入在此，應可將此象限的措施作為次要改進的目標；另有2個措施落在第四象限(節水設施、採用建築隔熱設施)，顯示住宿業從業人員對這兩個措施的知覺重要性高，但是實際表現較差，應列為優先改善的目標。本研究結果能提供住宿業者改善節能減碳的方針及政府相關政策擬訂之參考。

The sustainability of the lodging industry requires effective energy conservation and carbon reduction (ECCR) practices to reduce the negative impact of the greenhouse effect imposed by daily operations. Given the efficacy of ECCR practices relies on employee recognition and implementation of these practices, it is important to understand how employees perceived the importance and performance of ECCR practices to improve the effect of ECCR implementation. Through using the Importance-Performance Analysis (IPA), this study aims to compare employee perceptions of ECCR practices in the lodging sector to identify the gap existing between the importance and performance of different ECCR indicators. This study adopted the 32-item ECCR indicators as an instrument to evaluate the respondent’s perceived importance and performance of ECCR practices at Taiwanese hotel and lodging sectors. Using convenience sampling, this study selected 71 tourist accommodations as the samples to distribute employee questionnaires. Of 750 distributed questionnaires, 605 were returned with a response rate of 80.6%. The IPA results show that 10 attributes were identified in quadrant I, suggesting that lodging firms should keep up with the good work for these ECCR categories. The results also show that five attributes were identified in quadrant II and thus could be interpreted as low in importance but high in performance, suggesting that these may be considered “possibly over skill”. A total of 15 attributes were distributed in in quadrant III and were perceived to be low in both importance and performance, implying that these ECCR attributes do not need to be improved immediately. Furthermore, two attributes (i.e. adopting water-saving measures and building thermal insulation measures) were distributed in quadrant IV, indicating that special efforts are needed to concentrate on improving these attributes since these attributes are considered high in importance but low in performance. The results not only can help managers diagnose but also improve the insufficient ECCR practices within hotel and lodging sectors.