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.

Taiwan's bed and breakfast (B&B) development has been more than 25 years ago, from the first generation of retirement to the B&B industry, serving tourists from all over the world accom-modation, providing breakfast and accommodation mode to the present, after the change of employees from the second generation, more and more attention is paid to the cultivation and cultivation of business ability. With the advent of the era of AI technology networking, the ca-pabilities required for B&B operation are more focused on all aspects of service, and the good marketing ability of B&B can promote a green chimney-free tourism economy, which is also a favorite industry of various governments and the public. This study explores the basic vocational competency indicators required for running a B&B, with (1)EQ emotion management skills, (2)Financial management ability, (3)(SK) technical skills, and (4)Marketing and promotion management capabilities. Through the study method, the K-S Z test was determined by the con-sensus conclusion of expert reliability and validity p value