環境保護的迫切引領出不少相關的研究，但在探討住宿業實施環境環境保護的文獻不僅有限，且大部分的研究係以旅館或其住客為調查對象，少數針對民宿的研究也僅單方面探討民宿業者的做法或消費者對民宿實施環保的認知程度，並未有研究同時針對民宿業者與住客對各項環境保護行動的看法進行調查與比較。然而，民宿業者再推動環境保護之際，消費者的接受程度不僅攸關推動的成效，也和民宿營運的成功息息相關。有鑑於此，本研究目的在瞭解清境地區民宿業者實施環境管理現況與住客的接受程度，並進一步探討特色民宿與一般民宿業者在實施環境管理投入程度的差異。本研究依據17位民宿業者與264位民宿住客的回收數據進行描述性統計、信度分析、卡方檢定。研究結論如下：1.所有民宿業者均力行的環保做法偏向於節能與資源回收；實施程度最低的環保作為則是以易被誤解為服務品質不佳的項目為主。2.民宿住客支持程度高的環保做法傾向於對住宿的便利性及舒適性影響較小的項目。3.特色民宿業者較致力於減少環境衝擊與資源在利用之自我要求的環保行為；一般民宿業者則較著重在向住客推廣保護環境的做為。4.一般民宿業者與特色民宿業者在實施環境管理投入程度上並未達到統計上的顯著差異。

As imperative issues for environmental protection lead to a significant amount of related studies, limited literatures, however, address environmental management practices of lodging industry. Additionally, most studies have focused on the hotel industry: little research looks at either B&B practitioners or their guest regarding perceptions on environmental management practices. To the best of the researcher's knowledge, the existing literature indicates that there is a dearth of research conducted on viewpoints of green practices for both B&B practitioners and guests. Nevertheless, practitioners of B&B have been attempting to promote green practices. Not only effectiveness of promotion, but also success to business operations may be highly relevant to consumers' acceptance. As a result, the study attempts to fill a research niche by realizing the environmental management practices for B&B practitioners and levels of consumers' acceptance. This study further investigates the management practices between different categories of B&B establishments.A sample of 17 practitioners and 264 guests from B&B completed questionnaires for the study. Descriptive analysis. reliability analysis and Chi-test were performed. Following is the results that emerged from the present study:1. The most popular ceo-friendly practices are energy savings and recycling of waste. However. the areas of environmental practice where the B&B are less ceo-friendly are practices such as ”Reused linen and towels during stay” and ”Bring own toiletries” that can be easily misinterpretated as poor services by guests.2. The ceo-friendly practices that are most supportive by B&B guests are practices with minimal influences on convenience and comfort of staying.3. Characteristic B&Bs tend to endeavor to decrease environmental impacts and recycle resources: non-characteristic B&Bs focus on educating guests on environmentally friendly practices.4. There is no significant difference with the level of involvement in environmental management practices between different categories of B&B establishments.