According to corporate social responsibility (CSR), firms should conduct activities focusing not only on the self-interest of the firm but also on benefiting society. Drawing on the CSR approach, this study investigates the barriers to employment for people with physical disabilities (PWPDs) in the Hong Kong (HK) tourism industry. Forty-seven human resources (HR) managers, directors, and members of the HK Hotel Association were interviewed. The main barriers to employing PWPDs include firms' lack of intent to employ people with disabilities (PWDs), the physical layout of organizations, the lack of an HR management model related to PWDs, and the lack of communication between industry and related nongovernmental organizations (NGOs) related to PWPDs.