This study aims to examine hoteliers’ perceived importance and performance of green hotel seal criterion factors in the Taiwan hotel industry by using an Importance–Performance Analysis (IPA). Empirical data obtained from hoteliers can identify attributes that hoteliers consider as important but performance as unsatisfactory. The IPA grids illustrated that our results reveal the sustainability activities that hoteliers rated as highly important and performed well are related to water and energy conservation saving, reduce waste, and refrain from providing single-use type bathroom supplies. The value factor fell into the Concentrate Here quadrant; such as establish annual baseline metrics of its energy, water, single-use product consumption, and waste material disposal, participate in related community activities and customer feedback improvement. These items within quadrant II labeled as “concentrate here” imply that hoteliers in Taiwan should focus more resources on improving their performance in the development of green hotel as neglecting these items could threaten the long-term development of green hotel. Implications for Taiwan hoteliers and researchers were discussed.