Low-Carbon Pathways for Ski Tourism: Integrated Carbon Accounting and Driving Factors in a City Hosting the Winter Olympics

As global climate change intensifies, research on low-carbon practices has become a critical component of sustainable tourism development. The carbon emission profile of ski tourism differs significantly from other tourism sectors. Ski resorts have a mountainous terrain and typically maintain relatively high levels of vegetation, endowing them with inherent advantages for pioneering low-carbon and sustainable tourism practices. However, the substantial energy demands associated with artificial snowmaking systems and advanced infrastructure pose significant challenges to reducing carbon emissions in ski resort operations. This study gathers first-hand data on sustainable tourism development in the Chongli ski resort—the region that hosted the 2022 Winter Olympics—through field investigations and interviews with key industry stakeholders. It develops a comprehensive framework accounting for carbon emissions in ski resorts by integrating input–output analysis with enterprise-level data, focusing on four core operational sectors: catering, skiing, wholesale and retail, and leasing and business services. Furthermore, this study examines the coupling relationship between carbon emissions and operating revenue. Using correlation and regression analyses, this study identifies the key drivers of carbon emissions across these operational departments within the ski tourism sector. The results indicate that carbon emissions from these four sectors in the Chongli ski resort exhibit periodic fluctuations with an overall upward trend year by year. Nevertheless, progress in low-carbon development is evident, suggesting that the resort is on a trajectory toward achieving peak carbon emissions and eventual carbon neutrality. The inclusion of natural endowments, market-scale effects, festival and special events, and capital investment in ski tourism collectively serve as crucial drivers for low-carbon sustainability in Chongli. Based on these findings, this study proposes targeted recommendations to support low-carbon sustainable development, offering scientific insights for similar Winter Olympics host cities. This study integrates top-down input–output analysis with bottom-up enterprise data, taking Chongli, the host city of the Winter Olympics, as a timely case study. It constructs a four-dimensional low-carbon development model based on the identification of key natural, social, and economic driving factors, and strengthens the reliability of the conclusion by relying on first-hand field research and operator interview data. Our study provides an analysis of methodological innovation, framework integrity, and solid empirical evidence that accounts for micro-scale carbon emissions in ski resorts.