Evaluation of Tourism Carbon Emissions in Taiwan Using Four Accounting Frameworks

• Main Authors: Liu,Bi-Jen, 劉璧禎
• Other Authors: Ya-Yen Sun
• Format: Others
• Language: en_US
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/46771417060727082408

碩士 === 國立成功大學 === 交通管理科學系 === 103 === There is a close relationship between energy consumption and greenhouse gas emissions in the rapidly growing tourism industry. However, there are variety of ways to calculate tourism carbon footprints based on the scope of definitions used, such as the movement of international tourists, the international transaction of products, and attributive responsibility of international aviation. The calculation method affects the fairness of individual assessments, and the resulting figures often cannot be compared across border, regions or years. Therefore, this study aim to (1) calculate the carbon emissions associated with four types of tourist, based on domestic tourism expenditure, inbound tourism expenditure, local spending associated with outbound travel and overseas spending associated with outbound travel, with 2011 as the base year; and (2) investigate the accounting frameworks used to assess the responsibility for carbon emissions, which include the Production Accounting Principle (PAP), Kyoto Protocol framework (KP), Consumption Accounting Principle (CAP) and Tourism Satellite Account Principle (TSAP). The findings of this work are (1) the total tourist related carbon emissions were 41.3 million tons in 2011; and the overseas spending associated with outbound travel produced the highest CO2 emissions, accounting for 31.7% of all tourist’ total CO2 emissions; local spending associated with outbound travel has the worst carbon efficiency with 0.072 kg CO2 per NT dollar; (2) using the CAP produces the most responsibility with regard to tourism carbon emissions, at 70.9% of all four types of tourists carbon emissions. Secondly, the TSAP accounts for 68.3% and PAP accounts for 56.2%, while KP reported the least responsibility, which account for 25.8% of the total. Results help to assess the carbon efficiency and the carbon structure of four types of tourist expenditure, as well as to compare four accounting frameworks to demonstrate the tourism carbon responsibility from a country perspective.