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AbstractThrough 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.