LAUSR

Tourism operators generate carbon emissions during their operations, and their environmental responsibility behaviors, such as carbon offsetting, significantly impact the ecological environment of tourist sites. Understanding the operators’ willingness to engage in carbon offsetting and the factors influencing this willingness is crucial for achieving the “dual carbon” goals and promoting sustainable growth in China’s tourism sector. This study collected 746 offline questionnaires from operators at rural tourism sites across 100 counties and districts in Jiangxi Province. It empirically analyzed their willingness to participate in carbon offsetting, comparing various factors such as the strength of willingness, spatial differences, and distinctions between all-for-one tourism counties and non-all-for-one tourism counties, as well as suburban, outer suburban, and remote tourism sites. Using the value–belief–norm theory and the theory of planned behavior, a structural equation model was developed to comprehensively examine the operators’ willingness and its influencing mechanisms. The structural statistical analysis revealed that the integrated model effectively predicted rural tourism operators’ willingness to participate in carbon offsetting. The results showed that, except for Hypothesis 6, all suggested correlations between the variables were significant. Value perception had a significantly positive effect on participants’ desire to engage in carbon offsetting. This research provides various theoretical and practical implications for local authorities regarding rural tourism operators, advancing the incentive for carbon offsetting and sustainable tourism development.