Low-carbon tourism (LCT) should be promoted in the development of the tourism sector, particularly in urban tourism, associated with the issue of high carbon dioxide emissions from human transportation-related activities and environmental pollution. Unfortunately, until today, there are still no specific guidelines for developing LCT in urban areas on the implementation or assessment criteria for determining the low carbon level. In consequence, the goal of this article is to discuss low-carbon indicators and policies used in the development of urban tourism. We identified 159 low-carbon indicators through content analysis, after reviewing reliable resources from four journal articles and a government policy paper validated using qualitative methods. Some suggested strategies and policies for LCT activities, actions and cooperation from the authorities and residents in implementing LCT as a new tourism development model. The results can be used globally as a basis for the formation of policies and studies related to LCT in urban areas.

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