The Impact of Environmental Cost Allocation of Tourism Enterprises on the Sustainable Development of Regional Tourism Economy under the Low Carbon Background_Vol. 3 No. 2 (JSE 2026)_Journal of Statistics and Economics (ISSN: 3005-5733)

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The Impact of Environmental Cost Allocation of Tourism Enterprises on the Sustainable Development of Regional Tourism Economy under the Low Carbon Background

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DOI: https://doi.org/10.62517/jse.202611217

Author(s)

Yuanyuan Wang*

Affiliation(s)

Institute of Economics and Management, Sichuan Minzu College, Kangding, Sichuan, China *Corresponding Author

Abstract

The tourism industry features a long industrial chain and strong externality effects. Business entities including accommodation, scenic spots, cultural tourism services, and tourist transportation tend to generate considerable implicit environmental losses and carbon emissions, which result in distorted tourism market prices, excessive depletion of ecological resources, and unsustainable regional tourism development. Grounded in environmental cost accounting theory and sustainable development theory, this paper examines the core issues and solutions concerning environmental cost allocation of tourism enterprises from a lowcarbon perspective, analyzes the intrinsic mechanism through which environmental cost allocation influences the sustainable development of regional tourism economy, and proposes targeted optimization strategies. This study aims to provide theoretical references and practical implications for the lowcarbon transformation of tourism enterprises and the coordinated and sustainable development of ecology and economy in regional tourism.

Keywords

Tourism Enterprises; Environmental Cost Allocation; Carbon Accounting; Regional Tourism Economy; Sustainable Development

References

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