Small and medium-sized enterprises (SMEs) can contribute to sustainable tourism development according to Agenda 21 for European Tourism (2002). Given the greater recognition of the role played by small and medium-sized enterprises (SMEs) within the sustainable tourism, this study aims to understand the CSR implementations of small and medium-sized accommodation enterprises (SMAEs). The study also examines the motivations of managers of small and medium-sized accommodation enterprises for the CSR performances. The results showed SMAEs conduct better on social and internal aspects of CSR than environmental aspects of corporate social responsibility. Specifically, SMAEs were more supportive of the quality of employees’ life and local economy than of preserving the environment system. Also, this study showed SMAEs perform CSR by internal motivations rather than by external pressures.