Through corporate social responsibility, tourism companies can contribute to sustainable development by embracing concepts such as low-carbon tourism and environmental protection. The purpose of this research was to determine the intention of Taiwanese travel agencies to promote low-carbon tours by incorporating government-approved eco-friendly travel products. In total, 427 valid questionnaires were collected and examined by means of PLS-SEM. The findings showed that green trust not only had a significant and direct impact on intentions to sell low-carbon tours, but also influenced agency attitudes, subjective norms, and perceived behavioral control. The study also demonstrated that the TPB was appropriate for predicting intentions for green decision-making at an organizational level and that subjective norms (e.g., peers, customers) influenced by green trust displayed more predictive strength (53.4%). The findings provide a method for incorporating low-carbon tourism into the travel industry.
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