Gap Analysis and Development of Low-Carbon Tourism in Chiang Mai Province Towards Sustainable Tourism Goals

Abstract

This paper aims to conduct a gap analysis and explore the potential for greenhouse gas (GHG) emissions reduction in the tourism sector of Chiang Mai province, with the goal of promoting sustainable tourism. Chiang Mai is a major tourism hub in Thailand, located in the Northern Economic Corridor (NEC). The gap analysis of small- and medium-sized tourism enterprises will be examined across four dimensions: (1) management, (2) socio-economy, (3) cultural, and (4) environmental. In 2024, Chiang Mai’s tourism revenue accounted for 46.97% of the northern region’s total tourism revenue and 3.73% of Thailand’s total tourism revenue. Given this economic significance, the development of sustainable tourism should be accelerated to meet the expectations of new tourists who are increasingly concerned about the environment. To address this need, this study analyzes the gaps in small- and medium-sized tourism enterprises and assesses GHG emissions through interviews and surveys of 90 tourism-related establishments across nine sectors: hotels, restaurants and beverages, tour agencies, transportation, souvenirs, attractions and activities, spas and wellness, community-based tourism, and farm tourism. The total GHG emissions from these establishments were found to be 15,303.72 tCO₂eq. Moreover, if renewable energy from solar power were adopted, an installation capacity of 21,866.84 kWp would be required. Such a transition would not only reduce emissions, but also support low-carbon development in small- and medium-sized tourism enterprises and ultimately contribute to achieving net-zero tourism. Finally, this study contributes to the advancement of STGs 1–17, adapted from the SDGs 1–17, with particular emphasis on SDG 7 on clean energy and SDG 13 on climate change.

1. Introduction

Thailand, as one of the world’s leading tourism destinations, has established a national sustainable tourism development plan to enhance industry value and competitiveness [1]. The plan emphasizes attracting high-quality tourists, generating greater economic benefits, and simultaneously reducing GHG emissions to support the transition toward a low-carbon society [2,3]. In addition, it highlights the need to strengthen resilience to natural disasters and climate change in order to minimize loss and damage [4,5]. Tourism management in Thailand is also aligned with international standards and the Bio-Circular-Green (BCG) economy concept [6]. This includes developing tourism area management systems that are consistent with local capacities, supporting environmentally friendly establishments [7] and encouraging the adoption of electric vehicles and other measures to reduce GHG emissions in the tourism sector [8,9]. Moreover, the tourism business operations must follow the ESG framework [10,11], which consists of three key dimensions: (1) Environmental—the efficient utilization of resources, minimization of environmental impacts, including energy consumption, reduction in GHG emissions, and proper waste, pollutant, and waste management; (2) Social—respect for human rights, as well as responsible engagement with employees, business partners, and local communities; and (3) Governance—ensuring transparent, ethical, and accountable business management [12,13].

The 5P framework serves as a strategic guideline for achieving sustainable tourism development by incorporating five key dimensions: planet, people, prosperity, peace, and partnership [14]. This approach promotes tourism growth while ensuring a balanced integration of these dimensions at both local and global levels [15,16]. Moreover, the framework is aligned with the Sustainable Development Goals (SDGs) [17], which have been applied as Sustainable Tourism Goals (STGs) [18,19] across the following five dimensions. First, planet dimensions will include STG 6, STG 12, STG 13, STG 14, and STG 15. This involves the efficient utilization of natural resources, minimizing environmental impacts, promoting eco-tourism, reducing greenhouse gas emissions, and conserving natural tourist attractions and ecosystems. Secord, people dimensions will include STG 1, STG 2, STG 3, STG 4, and STG 5. This focuses on enhancing the quality of life for local communities, fostering community participation, generating income for local populations, providing training in sustainable tourism, and preserving cultural heritage and local identities. Third, prosperity dimensions will include STG 7, STG 8, STG 9, STG 10, and STG 11. This encompasses equitable income distribution within communities, the promotion of innovation and technology in tourism, and support for the circular economy to enhance economic sustainability. Fourth, peace dimensions will be discussed in STG 16. This emphasizes fostering social stability, ensuring peace and security, and establishing safety standards for tourists to enhance their overall experience. Fifth, partnership dimensions will be discussed in STG 17. This underscores the importance of collaboration among government entities, the private sector, and local communities, along with knowledge exchange to enhance tourism standards and advance sustainable tourism development [20].

In this regard, the SDGs serve as a critical framework for advancing sustainable tourism development across multiple contexts. At the global level, they provide a universal reference point for promoting responsible consumption and production, addressing climate change, and conserving biodiversity, which are increasingly applied in tourism research and practice [21]. At the national level, Thailand has integrated its BCG economy model with the SDGs [6]—particularly SDG 8 (Decent Work and Economic Growth), SDG 11 (Sustainable Cities and Communities) [22], SDG 12 (Responsible Consumption and Production) [23], SDG 13 (Climate Action) [24], and SDG 17 (Partnerships for the Goals)—to enhance competitiveness and resilience in the tourism sector [1,20]. At the local and regional levels, destinations such as Chiang Mai demonstrate how the SDGs can be operationalized through the activities of small- and medium-sized enterprises (SMEs). These activities include the adoption of renewable energy and energy-efficiency measures (SDG 7, SDG 13), the promotion of community-based tourism and inclusive participation (SDG 1, SDG 5, SDG 8), and the preservation of cultural heritage and natural ecosystems (SDG 15, SDG 16). Collectively, these contexts underscore the importance of embedding the SDGs into both policy frameworks and practical initiatives to advance sustainable tourism while simultaneously addressing the challenges posed by GHG emissions and climate change [25,26,27].

Although national strategies and global frameworks for sustainable tourism are well established, there remains a lack of empirical studies that link these frameworks with the practical realities of SMEs in the tourism sector [28]. Specifically, few studies have examined how SMEs in Thailand incorporate sustainability principles while simultaneously addressing GHG emissions. Furthermore, limited research has been conducted on the integration of gap analysis and GHG accounting in provincial contexts, such as Chiang Mai, which serves as a critical hub for Thailand’s tourism industry.

2. Regional and Local Context: Northern Thailand and Chiang Mai

2.1. Tourism in the Northern Economic Corridor (NEC)

Northern Thailand has been designated as the Northern Economic Corridor (NEC), comprising Chiang Mai, Chiang Rai, Lampang, and Lamphun provinces [29,30]. In 2024, the NEC welcomed approximately 20.68 million tourists. Among these, Chiang Mai recorded the highest number of arrivals at 11.49 million, followed by Chiang Rai with 6.19 million, Lampang with 1.70 million, and Lamphun with 1.30 million visitors, respectively [31]. These statistics underline the central role of Chiang Mai as the region’s tourism hub.

2.2. Chiang Mai as a Case Study

Based on the tourism statistics for Chiang Mai, the province recorded 8.0 million domestic tourists and 3.5 million international tourists, generating a total revenue of 103,822.38 million THB. Of this amount, 62,541.44 million THB was contributed by domestic tourists, while 41,280.94 million THB was generated from international visitors [31]. SMEs account for the majority of the province’s tourism establishments, playing a pivotal role in shaping sustainable tourism development. Their contributions can be categorized into three key dimensions: (i) the environmental dimension, which emphasizes renewable energy adoption, improved waste management, and the reduction in GHG emissions; (ii) the social dimension, which underscores community-based tourism and the active engagement of local communities; and (iii) the economic dimension, which focuses on enhancing service quality and strengthening tourism markets [32,33].

2.3. Research Objectives

Chiang Mai has emerged as a key tourism destination and a representative model for sustainable tourism development in northern Thailand [34]. In line with national climate commitments, the province has set an ambitious target to achieve net-zero emissions by 2065 through a comprehensive strategy encompassing short-term, medium-term, and long-term GHG reduction plans. This strategy specifically aims to reduce emissions by 1.36 million tCO₂eq [35]. Given that tourism is one of Chiang Mai’s major industries, the sector plays a pivotal role in realizing this objective through multiple measures, including improving energy efficiency, reducing energy consumption [36,37], strengthening waste management systems, optimizing transportation, and promoting the adoption of alternative energy sources [38,39] This study aims to address the identified research gaps by conducting a gap analysis of small- and medium-sized tourism enterprises in Chiang Mai across four dimensions—management, socio-economic, cultural, and environmental—while simultaneously assessing GHG emissions from selected tourism establishments and exploring potential reduction strategies through renewable energy adoption, thereby contributing empirical evidence to support the advancement of low-carbon tourism development and its alignment with Sustainable Tourism Goals, particularly STG 7 (clean energy) and STG 13 (climate action). The structure of this study is presented in Figure 1.

3. Materials and Methods

3.1. Gap Analysis of Tourism Industries in Chiang Mai

The gap analysis was carried out by collecting insights from experienced experts in the tourism industry, particularly from the private sector, including individuals who had previously received tourism-related awards. These experts included researchers from the Center of Tourism Research and Development, under the Multidisciplinary Research Institute of Chiang Mai University, representatives from the Chiang Mai Provincial Federation of Industries, and establishments that had been awarded the STAR 5 rating. The study covered nine sectors including hotel, restaurant and beverage, agency tour, transportation, souvenir, attractions and activity, spa and wellness, community-based tourism, and farm tourism [40]. The questionnaire was designed to reflect the specific context of Chiang Mai province and was structured around Sustainable Tourism Goals (STGs), which were adapted from the 17 Sustainable Development Goals (SDGs) [41,42], as shown in

Table 1. Catalog of Sustainable Tourism Goals (STGs).

STGs	${\mathbf{c}}_{\mathbf{z}}$	Details
1	${\mathrm{C}}_1$	Reduce income inequality through the distribution of income from tourism within local communities
2	${\mathrm{C}}_2$	Promote sustainable food systems within the tourism industry: from local sourcing to food waste management
3	${\mathrm{C}}_3$	Facilitate tourism that foster improved health, well-being and quality of life for people of all ages ensuring their safety and overall welfare
4	${\mathrm{C}}_4$	Strengthen education for sustainable tourism: promoting enduring comprehension and essential skills to drive the tourism sector
5	${\mathrm{C}}_5$	Foster gender equality within all tourism-related businesses
6	${\mathrm{C}}_6$	Create resilient mechanisms to promote access to clean water, effective water management, and sustainable sanitation in tourist destinations
7	${\mathrm{C}}_7$	Enhance accessibility and improve the efficiency of clean energy utilization in the tourism sector
8	${\mathrm{C}}_8$	Generate job opportunities, promote decent work, and support local products and economies in the tourism sector
9	${\mathrm{C}}_9$	Encourage innovation to cultivate product development and resilient infrastructure for sustainable tourism
10	${\mathrm{C}}_{10}$	Address the disparity in job opportunities for persons with disabilities and priorities equality for all tourist groups
11	${\mathrm{C}}_{11}$	Advocate for sustainable and livable tourism destinations and communities
12	${\mathrm{C}}_{12}$	Promote the application of sustainable tourism concept in all tourism sectors
13	${\mathrm{C}}_{13}$	Strive to reduce greenhouse gas emissions in the tourism sector while promoting resilient and adaptation in climate change
14	${\mathrm{C}}_{14}$	Support and regulate the conservation of marine and coastal ecosystems
15	${\mathrm{C}}_{15}$	Drive and regulate the conservation of terrestrial and freshwater ecosystems
16	${\mathrm{C}}_{16}$	Prioritize safety in all tourism sectors
17	${\mathrm{C}}_{17}$	Achieve the STGs through multi-stakeholder collaboration

.

Gap analysis can be conducted using a hierarchical approach, commonly referred to as the Analytic Hierarchy Process (AHP) [43,44]. AHP was selected as the methodological framework because it is particularly suitable for addressing complex decision-making problems that involve both qualitative and quantitative criteria. Unlike other evaluation methods, such as simple rating scales or the Delphi technique, AHP enables pairwise comparisons among criteria and alternatives, thereby reducing subjectivity and ensuring greater consistency in expert judgments. Moreover, AHP has been widely applied in the fields of sustainable tourism and environmental management, demonstrating its robustness and reliability in contexts involving multiple stakeholders and multidimensional criteria [45].

In the context of Chiang Mai, where tourism development encompasses diverse sectors, stakeholders, and sustainability dimensions, AHP was considered particularly appropriate for conducting the gap analysis. The method enables the systematic integration of expert opinions from different subsectors—such as hospitality, transportation, community-based tourism, and wellness—while balancing management, socio-economy, cultural, environmental considerations that are central to the province’s sustainable tourism agenda. Comparable applications of AHP have been documented in sustainable tourism planning in Bali, Indonesia [46], ecotourism development in China [47], and heritage tourism management in India [48], all of which illustrate the method’s capacity to address complex, multi-criteria decision-making in tourism contexts. Accordingly, the gap analysis in this study was undertaken using a hierarchical approach based on AHP [43,44]. This approach structures complex problems into simpler components through a process that mimics human reasoning and organizes them into four levels: (1) defining objectives, (2) establishing primary decision-making criteria, (3) establishing secondary decision-making criteria, and (4) identifying and ranking alternatives. The most suitable alternative is then analyzed and selected. The conceptual framework of the Analytic Hierarchy Process applied in this research is presented in Figure 2 [49,50].

The gap analysis framework consists of 17 STGs and 89 indicators, each of which was evaluated by tourism industry experts through both interviews and on-site surveys at business establishments. For each industry type, data were collected from 10 establishments. The score for each indicator was calculated as the average value obtained from these 10 establishments, and the resulting values were further averaged within each category, as illustrated in Figure 3. Equations (1) and (2) were applied to compute the average percentage of each criterion within an STG, as well as the overall average percentage across the STG categories [51].

$$\mathrm{Average} {\mathrm{i}}_{\mathrm{x},\mathrm{y}}(\%)={\displaystyle \frac{\sum \mathrm{indicator}}{10}}$$

(1)

where $\mathrm{Average} {\mathrm{i}}_{\mathrm{x},\mathrm{y}}$ represents the average percentage of the criteria in STG category X and subcategory Y (%); indicator refers to the score of the criteria obtained by the establishments through interviews and surveys (%); and 10 represents the number of establishments assessed through interviews and surveys.

$$\mathrm{Average} {\mathrm{c}}_{\mathrm{z}} (\%)={\displaystyle \frac{\sum \mathrm{Average} {\mathrm{i}}_{\mathrm{x},\mathrm{y}}(\%) }{\mathrm{Number} \mathrm{of} \mathrm{subcategory}}}$$

(2)

where $\mathrm{A}\mathrm{v}\mathrm{e}\mathrm{r}\mathrm{a}\mathrm{g}\mathrm{e} {\mathrm{c}}_{\mathrm{z}}$ is the average percentage of the respective STG category (%); $\mathrm{Average} {\mathrm{i}}_{\mathrm{x},\mathrm{y}}$ is the average percentage of the criteria in STG category X and subcategory Y (%); Number of subcategories refers to the total number of criteria within that STG category.

3.2. Selection and Training of Experts

A total of 90 establishments were purposively selected to represent nine tourism subsectors, with ten establishments drawn from each subsector. The subsectors included hotels, restaurants and beverages, tour agencies, transportation, souvenirs, attractions and activities, spas and wellness, community-based tourism, and farm tourism. The selection was guided by several criteria: (i) readiness and willingness to participate in sustainable tourism development in Chiang Mai province, (ii) diversity in business scale, encompassing small, medium, and large enterprises, and (iii) geographical distribution across different districts of Chiang Mai to capture the spatial diversity of tourism development. In addition, consultation with local industry associations and the Chiang Mai Provincial Federation of Industries was undertaken to ensure that the selected establishments adequately reflected the province’s tourism landscape.

Before initiating the survey, comprehensive training sessions were organized for the experts responsible for conducting interviews and collecting data. The training emphasized (i) aligning participants’ understanding of the research objectives, (ii) familiarizing them with the questionnaire structure and its basis in the STGs, (iii) standardizing interview techniques to minimize interviewer bias, and (iv) ensuring compliance with ethical standards regarding confidentiality and informed consent. In addition, a pilot test was conducted to validate the clarity of the questions, improve inter-coder reliability, and enhance consistency in expert judgments. The training also included capacity-building on data recording procedures and the application of AHP, thereby strengthening the overall reliability and validity of the gap analysis.

3.3. Greenhouse Gas Emissions from Activities of Tourism Industries in Chiang Mai

GHG emissions from activities in the tourism industry originate from various sources, including raw material consumption, energy use from lighting systems, air conditioning, motors, water pumps, and heating systems, as well as transportation and waste management [52,53]. The GHG emissions are calculated using Equation (3), referring to ISO 14064-1 [54] and WRI/WBCSD [55].

$$\mathrm{GHG} \left({\mathrm{kgCO}}_2\mathrm{eq})= (\mathrm{AD}) (\mathrm{EF}\right)$$

(3)

where GHG is amount of GHG emission (kgCO₂eq); AD is activity data of GHG emission, which is a quantitative measure of the activities that produce GHG emission (units); EF is emission factor of GHG emission, which is coefficient that shows the relationship between activity data and emission (kgCO₂eq/unit).

3.4. Renewable Energy of Tourism Industries in Chiang Mai

Nowadays, many tourists prefer products and services that are environmentally friendly [56,57]. Consequently, the tourism industry is encouraged to adopt renewable energy, particularly solar power, to reduce reliance on fossil fuels [7,58]. The integration of renewable energy into tourism operations not only addresses environmental concerns but also enhances the competitiveness of tourism businesses. By adopting clean energy technologies, small- and medium-sized tourism enterprises can strengthen their green image and respond to the growing demand for sustainable tourism. Moreover, such initiatives contribute directly to Thailand’s Bio-Circular-Green (BCG) economic model and national climate change mitigation goals. This transition contributes to lowering greenhouse gas emissions and supports progress toward net-zero emissions, while also reducing energy consumption costs. Moreover, the required capacity of solar cell installations can be estimated using Equation (4).

$${\mathrm{E}}_{\mathrm{s}}={\displaystyle \frac{\mathrm{GHG}}{{\mathrm{EF}}_{\mathrm{grid}}\times {\mathrm{Coe}}_{\mathrm{grid}}}}$$

(4)

where ${\mathrm{E}}_{\mathrm{s}}$ is amount of energy required to install rooftop solar to offset GHG emissions (kWh) [59]; GHG is amount of GHG emission (kgCO₂eq); ${\mathrm{EF}}_{\mathrm{grid}}$ is emission factor of electricity (kgCO₂eq/kWh) [60]; ${\mathrm{Coe}}_{\mathrm{grid}}$ is system yield (kWh/kWp) [61].

4. Data Collection

4.1. Gap Analysis of Tourism Industries in Chiang Mai

The development of detailed STGs and indicators aims to strengthen the tourism industry through collaboration among government agencies, private sectors and educational institutions to jointly promote and advance sustainable tourism, as shown in Table 1.

4.2. Greenhouse Gas Emissions of Tourism Industries in Chiang Mai

In 2024, data on GHG emissions were collected from tourism industry establishments across nine sectors, with ten establishments sampled per sector, totaling 90 establishments. The activities contributing to GHG emissions included raw material consumption, energy use from lighting systems, air conditioning systems, motors, water pumps, and heating systems, as well as transportation and waste management. The amount of GHG emissions is summarized in

Table 2. GHG Emissions of 90 industry establishments in Chiang Mai, 2024.

Sector	Establishment (Place)	GHG Emissions (tCO2eq)	% of GHG Emissions
1. Hotel	10	4383.71	28.64
2. Restaurant and beverage	10	841.76	5.50
3. Agency tour	10	238.46	1.56
4. Transportation	10	7758.06	50.69
5. Souvenir	10	105.24	0.69
6. Attractions and activity	10	1260.54	8.24
7. Spa and wellness	10	392.97	2.57
8. Community-based tourism	10	227.36	1.49
9. Farm tourism	10	95.62	0.62
Total	90	15,303.72	100

. The findings reveal that energy consumption, particularly from air conditioning and lighting systems, represents the largest share of emissions across most establishments. Transportation also contributes significantly, reflecting the heavy reliance on fossil fuels in the tourism sector. Waste management practices, while less dominant, still pose challenges in terms of methane emissions from improper disposal. These results underscore the importance of integrating energy efficiency measures, renewable energy adoption, and sustainable waste management into tourism development strategies.

Data collection and compilation are conducted by GHG experts through on-site assessments at establishments. This approach ensures that the resulting data are transparent, accurate, and complete, thereby facilitating an efficient and reliable assessment of GHG emissions.

The total GHG emissions from the tourism industry across 90 establishments amounted to 15,303.72 tCO₂eq. The transportation sector was the largest contributor, emitting 7758.06 tCO₂eq (50.69%), which is consistent with global tourism-related emissions where transportation accounts for approximately 49% [62,63]. The next largest sources were the hotel sector with 4383.71 tCO₂eq (28.64%), the attractions and activities sector with 1260.54 tCO₂eq (8.24%), and the restaurant and beverage sector with 841.76 tCO₂eq (5.50%).

5. Results

5.1. Gap Analysis of Tourism Industries in Chiang Mai

The results of the gap analysis, derived from interviews and surveys of the tourism industry based on the STGs, are presented in Figure 4 and Figure 5, with detailed information on the interviews and surveys provided in Appendix A (

Table A1. Criteria of Sustainable Tourism Goals (STGs).

STGs	${\mathbf{c}}_{\mathbf{z}}$ ${\mathbf{i}}_{\mathbf{x},\mathbf{y}}$	Details	% Primary Survey
			0	25	50	75	100
1	${\mathrm{C}}_1$	Reduce income disparity by creating tourism income into local and community level
1.1	${\mathrm{i}}_{1,1}$	Purchasing local raw materials is more than 10% of all	Using local resources
			-	More than 10% of total raw materials	More than 20% of total raw materials	More than 30% of total raw materials	More than 40% of total raw materials
1.2	${\mathrm{i}}_{1,2}$	Land ownership document or lease agreement	No	-	-	-	Have a land title deeds or lease agreements
1.3	${\mathrm{i}}_{1,3}$	Helping the community	Participation in community support activities
			No	At least once	At least two	At least three	At least four
2	${\mathrm{C}}_2$	Sustainable food systems in tourism: from local sourcing to waste management
2.1	${\mathrm{i}}_{2,1}$	Licensed or trained in hygiene standards	Personnel with licenses or training in hygiene standards
			No	25% of the total workforce	50% of the total workforce	75% of the total workforce	100% of the total workforce
2.2	${\mathrm{i}}_{2,2}$	Creating cooperation with local raw material producers	Building cooperation with farmers or local raw material producers
			No	One	Two	Three	Four or More
2.3	${\mathrm{i}}_{2,3}$	Procurement of raw materials for food from local farmers or traders	Procurement of production raw materials from local farmer or supplier
			No	One	Two	Three	Four or More
2.4	${\mathrm{i}}_{2,4}$	Healthy food or drink menu	Healthy food or beverage menu and use of locally sourced ingredients
			No	At least one	Two	Three	Four or More
2.5	${\mathrm{i}}_{2,5}$	Communication for those allergic to certain food types	Clear and tangible communication of guidelines or information to tourists to prevent allergic reactions to food ingredients
			No	Only verbal explanation	Only Thai language	Thai, and English language	In Thai, English, Chinese, and others language
2.6	${\mathrm{i}}_{2,6}$	Management of solid waste and sewage before being released into the community	Management of solid waste and sewage before disposal to the community
			No	Placing waste in black bags for municipal handling	Separating organic from inorganic waste	Sorting waste by type, such as paper, plastic, and wood scraps	Detailed waste separation, such as cardboard, paper sheets, PET plastic, HDPE plastic, and wood scraps
3	${\mathrm{C}}_3$	Good health and well-being of all ages in tourism
3.1	${\mathrm{i}}_{3,1}$	Employee is responsible and trained in safety and first aid	Designated staff trained in safety and first aid
			No	At least one staff	At least two staff	At least three staff	All responsible staff
3.2	${\mathrm{i}}_{3,2}$	There is basic safety equipment	Safety measures, safety equipment or facilities, employee training or procedures, and emergency response plans.
			No	Basic safety measures, basic safety equipment as fire extinguishers or emergency exit signs	Clear safety measures, safety equipment, and emergency rehearsal	Clear safety measures, safety equipment is adequate and functional, and most employees have received safety, and first aid training	Standard safety measures, safety equipment is regularly maintained and inspected, and regular emergency drills
3.3	${\mathrm{i}}_{3,3}$	There is readiness and safety of equipment, locations, and routes	Evaluation of the readiness and safety of equipment, facilities, routes, or activities
			No	Every three months	Every month	Every week	Before each use
3.4	${\mathrm{i}}_{3,4}$	Pay attention to the safety of tourists	Emphasis on tourist safety through basic first aid, emergency assistance, or disaster preparedness
			No	Yes	Tourists encouraged to self-learn	Clear explanations provided before every activity	Clear explanations provided before every activity and warning signs installed
3.5	${\mathrm{i}}_{3,5}$	Cleaning equipment and buildings to be clean and hygienic	Regular cleaning of equipment and facilities to maintain hygiene standards
			No	Every three months	Every month	Every week	With a housekeeping checklist in place
3.6	${\mathrm{i}}_{3,6}$	Reduce contact with bookings, ticket, registration, and payment	Contactless procedures, such as booking or reservation systems for accommodations or tickets
			No	Payment must be in cash only	Paper-based registrations only	Bookings, ticket reservations, and registrations	Bookings, ticket reservations, registrations, and payments
3.7	${\mathrm{i}}_{3,7}$	Ventilation system installation or air purification system	Installation of a ventilation system
			No	Yes	Air circulation, or air purification system in the hall only	Air circulation, or air purification system in the meeting room only	Air circulation, or air purification system in all activity rooms
4	${\mathrm{C}}_4$	Sustainable tourism education: awareness and skill development
4.1	${\mathrm{i}}_{4,1}$	Encouraging employees and entrepreneurs in establishments to have training in various knowledge	Promotion of knowledge acquisition for employees and operators through training media related to improving their work in alignment with sustainable tourism, sustainable development, or the BCG economy concept
			No	At least once per year	At least once per year	At least once per year	At least once per year
4.2	${\mathrm{i}}_{4,2}$	Providing knowledge/campaigning/creating awareness for tourists about sustainable tourism	Provision of knowledge, campaigns, or awareness-raising for tourists about sustainable tourism through on-site information at the establishment, social media, or collaboration with external networks
			No	Every six months	Every three months	every month	every week
5	${\mathrm{C}}_5$	Gender equality in tourism workforce
5.1	${\mathrm{i}}_{5,1}$	Gender equality policy that promotes job opportunities	Development or implementation of gender equality policies
			No	Yes	Without formal documentation	Written gender equality policies	With a commitment to promoting gender equality
5.2	${\mathrm{i}}_{5,2}$	Hiring or promotion is free from discrimination based on sex	Recruitment and hiring processes free from gender discrimination
			No	For certain positions	For all positions	For all positions or written gender identity	For all positions or written gender identity, applied across all levels
5.3	${\mathrm{i}}_{5,3}$	Flexible working, such as parental leave	Flexible work arrangements and parental leave provided based on individual employee contexts
			No	No, but they understand the diversity of employees of all genders	Yes	Understand the diversity of employees of all genders	Written the policies
6	${\mathrm{C}}_6$	Clean water accessibility and sustainable water ecosystems in tourism
6.1	${\mathrm{i}}_{6,1}$	Installation of water saving devices	Installation of water-saving devices
			No	accounting for 25% of all equipment	accounting for 50% of all equipment	accounting for 75% of all equipment	accounting of all equipment
6.2	${\mathrm{i}}_{6,2}$	Posting signs or notifications in visible areas of water conservation measures	Visible signage or notifications to encourage tourists and employees to follow water conservation measures
			No	Covering 25% of the installed water-saving devices	Covering 50% of the installed water-saving devices	Covering 75% of the installed water-saving devices	Covering 100% of the installed water-saving devices
6.3	${\mathrm{i}}_{6,3}$	Establishments can identify the source of water	Establishments can identify the source of water
			No	-	-	-	Yes
6.4	${\mathrm{i}}_{6,4}$	Measures to manage wastewater and protect water sources from contamination	Wastewater treatment conducted before discharge into the community
			No	Wastewater management measures without protection of water sources	No, but eco-friendly cleaning products are used	Without the use of eco-friendly cleaning products	Along with the use of eco-friendly cleaning products
6.5	${\mathrm{i}}_{6,5}$	Protecting and conserving water sources used in water production	Participation in the development and protection of water resources
			No	No, but Water conservation campaign	Yes	Protect and conserve water resources	Protect and conserve local water sources and water storage facilities used for water production
6.6	${\mathrm{i}}_{6,6}$	Water filtration system to ensure quality and safe water	A water filtration system to ensure water quality and safety
			No	-	Utility purposes	Consumption	Water for consumption and usage
6.7	${\mathrm{i}}_{6,7}$	Knowledge training on wastewater management practices	Training on knowledge and practices in wastewater management
			Never	At least 1 employee	At least 2 employees	At least 3 employees	All employees
6.8	${\mathrm{i}}_{6,8}$	Sanitation system that is adequate to meet the needs of both guests, employees and officials	The sanitation system
			Not enough	sufficient to meet the needs of users	sufficient to meet the needs of users, and employees	sufficient to meet the needs of users, employees, and staff	sufficient to meet the needs of users, employees, and staff during events or meetings
7	${\mathrm{C}}_7$	Accessibility and efficiency of clean energy in the tourism sector
7.1	${\mathrm{i}}_{7,1}$	Modifying equipment for save energy or using alternative energy	Adjustments have been made to conserve energy, such as using LED lighting
			No	Yes	Energy-efficient appliances with a Label No. 5 rating	Label No. 5 appliances, and inverter air conditioners	Label No. 5 appliances, inverter air conditioners, and solar rooftops
7.2	${\mathrm{i}}_{7,2}$	Adjusting transportation routes and schedules to reduce fuel consumption	Raw materials are purchased from suppliers near the entrepreneur to reduce fuel consumption			Transportation routes and schedules for purchasing raw materials have been optimized
			No	With purchases made at convenient times	With purchases made outside of peak traffic hours	To reduce fuel consumption	Documented to reduce fuel consumption
7.3	${\mathrm{i}}_{7,3}$	Training for employees and officials in energy conservation	Energy conservation training has been provided to employees or staff
			No	At least 1 employee or staff member	At least 2 employees or staff member	At least 3 employees or staff	All employees and staff members
7.4	${\mathrm{i}}_{7,4}$	Engaging with local communities to promote energy conservation	Engaging with local communities to promote energy conservation
			No	Installing solar cells for the community	Installing solar cells for communities and having clear evidence	Installing solar cells for the community and donating LED light bulbs to the temple	Installing solar cells for the community and donating LED light bulbs to the temple and having clear evidence
7.5	${\mathrm{i}}_{7,5}$	Promoting tourists to save energy	Posting signs or stickers creates awareness among service recipients of energy saving
			No	Counter	Overview of the use of energy saving equipment	Every place where energy-saving devices are used	Every place where energy-saving devices are used and announced through social media
8	${\mathrm{C}}_8$	Building sustainable careers and supporting local economies in tourism
8.1	${\mathrm{i}}_{8,1}$	Policy for hiring local people as employees	Policy of hiring local people as employees
			No	Yes	A written policy	At least 20% of the total employees	At least 50% of the total employees
8.2	${\mathrm{i}}_{8,2}$	Compliance with labor law requirements	There have been labor complaints in the past two years
			Yes	No	Employee satisfaction monitoring
					1 time/year	2 time/year	3 time/year
8.3	${\mathrm{i}}_{8,3}$	Wage levels based on the cost of living standards in the area	Wage levels
			No	Management’s discretion	Management’s discretion include legally mandated OT rates	Compared to local living standards	Compared to employment area
8.4	${\mathrm{i}}_{8,4}$	Benefits include social security or provident fund	Employee benefits to reduce cost-of-living expenses
			No	Yes	Legally mandated benefits, and social security	Legally mandated benefits and social security or a provident fund	Legally mandated benefits and social security, and a provident fund
8.5	${\mathrm{i}}_{8,5}$	Cooperation in labor inspection	Cooperation in labor inspections
			No	No labor hired	Policy on labor employment	A written policy on labor employment	A written policy on labor employment and External labor inspection
8.6	${\mathrm{i}}_{8,6}$	Promotion and support of locally produced products or activities	Promotion and support of locally produced products or activities
			No	At least 1 product/activity	At least 2 products/activities	At least 4 products/activities	At least 4 products/activities
9	${\mathrm{C}}_9$	Innovation and development of sustainable tourism infrastructure
9.1	${\mathrm{i}}_{9,1}$	The use of local materials, handicrafts, traditional knowledge, or indigenous plants in the design, decoration, or landscaping of the interior or exterior of buildings	The use of materials, equipment, methods, craftsmanship, and local wisdom to decorate and landscape
			No	Outdoor areas of buildings	Indoor and outdoor areas of buildings	Indoor or outdoor areas of buildings, and activity spaces in an appropriate	Indoor and outdoor areas of buildings and activity spaces in an appropriate, environmentally friendly, and sustainable manner
9.2	${\mathrm{i}}_{9,2}$	The use of innovations that promote the development of products or services	The application of innovations that promote the development of products or services
			No	Community level	Provincial level	National level	International level
9.3	${\mathrm{i}}_{9,3}$	The use of information technology, data, communications, and the internet in service delivery	The use of information technology, data, news, and the internet in operations and services
			No	Booking services	Booking services, payment processing, and registration	Booking services, payment processing, registration, and responding to chats using chatbots	Booking services, payment processing, registration, and responding to chats using chatbots, and robotic automation
9.4	${\mathrm{i}}_{9,4}$	Eco-friendly design, construction, and use of materials	Consideration of building structures includes design, construction, and the use of materials
			No	Safety	Environmentally friendly materials	Safety, and environmentally friendly materials	Environmentally friendly materials, considering safety, and sustainability
9.5	${\mathrm{i}}_{9,5}$	There are facilities and activities accessible to everyone, including the general public, persons with disabilities, children, and the elderly	Areas, facilities, and activities that are accessible
			No	The general public	The general public, and children	The general public, children, and the elderly	Everyone including the general public, people with disabilities, children, and the elderly
10	${\mathrm{C}}_{10}$	Inclusive tourism—reduce inequalities in tourism opportunities and create accessible destination for all
10.1	${\mathrm{i}}_{10,1}$	There is searchable route information and clear entry and exit directions	Route information for accessing the establishment
			No	Directional signs	Google Maps (if the pin location is inaccurate, refer to directional signs)	Correct Google Maps	Accessibility for people with disabilities and all tourist groups
10.2	${\mathrm{i}}_{10,2}$	Employment of people with disabilities	Employment of people with disabilities
			No	Without discrimination based on gender	Without discrimination based on gender, race, and skin color	Without discrimination based on gender, race, skin color, region, and religion	Without discrimination based on gender, race, skin color, region, religion, and culture
10.3	${\mathrm{i}}_{10,3}$	Policies related to assistance Protect the rights of vulnerable groups (children, women, the elderly, or people with disabilities)	Policies related to assistance and protection of the rights of vulnerable groups
			No	Children	Children, and women	Children, women, and the elderly	Children, women, the elderly, and persons with disabilities
11	${\mathrm{C}}_{11}$	Sustainable tourism destinations and local communities
11.1	${\mathrm{i}}_{11,1}$	Tourism areas and services do not destroy ecosystems and natural re-sources	Tourism services that do not harm the ecosystem
			No	Services	Area and services	Area and services along with maintaining balance, and integrity	Area and services along with maintaining balance, integrity and sustainability
11.2	${\mathrm{i}}_{11,2}$	Standards of tourist attractions or standards of accommodation	The standard for tourist destinations or business establishments that should be attained
			No	At least 1 standard	At least 2 standards	At least 3 standards	4 standards or more
11.3	${\mathrm{i}}_{11,3}$	Promote the use of shared space, working space and activities appropriately	Usage or activity area
			Limited	$\ge$5 m2/person	$\ge$10 m2/person	$\ge$15 m2/person	$\ge$20 m2/person
11.4	${\mathrm{i}}_{11,4}$	Planting native and drought-resistant plants to reduce water use or planting trees to reduce PM2.5	Planting native and drought-tolerant plants to reduce water usage in landscaping or growing trees with leaves capable of absorbing PM2.5
			No	$\ge$6 m2/person	$\ge$9 m2/person	$\ge$12 m2/person	$\ge$15 m2/person
11.5	${\mathrm{i}}_{11,5}$	Creating partnerships with local agencies, communities, and associations	Collaborating with agencies, communities, and local associations to create economic benefits for the community and society
			No	1 activity/year	2 activities/year	3 activities/year	4 activities/year or more
11.6	${\mathrm{i}}_{11,6}$	Activities that benefit society/Corporate Social Responsibility (CSR)	Corporate Social Responsibility (CSR) activities that create benefits for society
			No	1 activity/year	2 activities/year	3 activities/year	4 activities/year or more
11.7	${\mathrm{i}}_{11,7}$	Focuses on protecting and preserving cultural heritage, traditions, and local wisdom	Tourism service management focusing on the protection and conservation of cultural heritage, traditions
			No	Yes	Local wisdom of governmental	Local wisdom of governmental, and local communities	Local wisdom of governmental, local communities, and the environment
12	${\mathrm{C}}_{12}$	Responsible tourism
12.1	${\mathrm{i}}_{12,1}$	Environmental, social and/or cultural, economic and/or quality sustainability management system or human rights, health and safety	A sustainability management system
			No	Environmental	Environmental, and social	Environmental, social, and cultural	Environmental, social and/or cultural, and economic aspects.
12.2	${\mathrm{i}}_{12,2}$	Sustainability policies and actions in external and internal communications documents	Sustainability policies and operations
			No	There is no communication both internally and externally within the establishment	There is communication internally within the establishment	There is communication externally within the establishment	There is communication both internally and externally within the establishment
12.3	${\mathrm{i}}_{12,3}$	Avoiding the use of plastic packaging	Plastic	Plastic and natural packaging	At least 50% natural packaging.	At least 75% natural packaging.	100% natural packaging.
12.4	${\mathrm{i}}_{12,4}$	Plan or policy for the appropriate waste management system, hazardous waste, and pollution	Proper management of solid waste, hazardous substances, and pollution
			No	Plan	Policy	Plan and policy	Plan and policy along with the use environmentally friendly products
13	${\mathrm{C}}_{13}$	Tourism climate action
13.1	${\mathrm{i}}_{13,1}$	GHG emissions reduction development plan that specifies measures, targets, and time frames	The future development plan for reducing greenhouse gas emissions of the establishment
			No	Plan	Clear plan with specified targets for reducing GHG emissions	Clear plan with specified targets for reducing GHG emissions and time frame	Clear plan with specified targets for reducing GHG emissions, time frame, and measures
13.2	${\mathrm{i}}_{13,2}$	Actions to reduce GHG emissions	Implementing activities to reduce greenhouse gas emissions
			No	Partial use of energy-efficient equipment	Full use of energy-efficient equipment	Use of energy-efficient equipment and renewable energy	Use of energy-efficient equipment, renewable energy, and electric vehicle
13.3	${\mathrm{i}}_{13,3}$	Modifying equipment that uses electricity and/or fossil fuels to be energy efficient	Modification of equipment or practices for energy efficiency
			No	LED lighting	LED lighting, and label No. 5 appliances	LED lighting, label No. 5 appliances, and inverter air conditioners	LED lighting, Label No. 5 appliances, inverter air conditioners, and the use of renewable energy
13.4	${\mathrm{i}}_{13,4}$	Modifying the electrical energy source to renewable energy source such as solar, wind, or biomass	Transitioning the electricity source to renewable energy
			No	25%	50%	75%	100%
13.5	${\mathrm{i}}_{13,5}$	Modifying the fuel source to renewable energy source, such as biofuels or solar power to charge cars	Utilization of biofuels (Gasohol and Biodiesel) and solar energy
			Partial	25%	50%	75%	100%
13.6	${\mathrm{i}}_{13,6}$	Awareness of climate change in local areas and tourist attractions	Awareness of the impacts of climate change
			No	On local communities	On local communities and tourist destinations	On local communities and tourist destinations, with prior training received	On local communities and tourist destinations, with prior training received and a certificate awarded
13.7	${\mathrm{i}}_{13,7}$	Plans for dealing with natural disasters such as storms, beach erosion, floods, and droughts. Training and rehearsal for employees on emergency response procedures	A disaster response plan
			No	Or employee training, conducted once per year	Or employee training, conducted once per year or more	And employee training and drills on emergency response procedures.	A written policy on disaster and employee training and drills on emergency response procedures.
13.8	${\mathrm{i}}_{13,8}$	Enhancing the capacity for managing risks arising from future climate change	A development plan for infrastructure, personnel, or other aspects to enhance risk management capacity in response to future climate change impacts
			No	Partial	Partial (written form)	Full	Full (written form)
14	${\mathrm{C}}_{14}$	Coastal and marine tourism ecosystem
14.1	${\mathrm{i}}_{14,1}$	Employee training on marine and coastal biodiversity and tourism and conservation methods	Training employees to build understanding of marine and coastal biodiversity in relation to tourism
			No	Yes	Coastal conservation methods	Coastal conservation methods, with dissemination within the establishment	Coastal conservation methods, with dissemination both within and outside the establishment
14.2	${\mathrm{i}}_{14,2}$	Compliance with regulations regarding the protection of biodiversity	Compliance with regulations on marine and coastal biodiversity protection
			No	Local regulations	Country regulations	Country and local regulations	Country, and local regulations, and policy
14.3	${\mathrm{i}}_{14,3}$	Raising awareness of local biodiversity and conservation	A campaign to raise awareness among tourists about local biodiversity and marine and coastal conservation
			No	Internal communication	External communication	Internal and external communications	Internal and external communications (evidence)
14.4	${\mathrm{i}}_{14,4}$	Preventing personnel and tourists from exploiting marine plants and animals	Prevention of illegal exploitation of marine plants and animals
			No	Employees	Employees and tourists	Monitoring and preventing	Monitoring and preventing (employees and tourists)
15	${\mathrm{C}}_{15}$	Land tourism ecosystems
15.1	${\mathrm{i}}_{15,1}$	Green areas in workplaces to promote ecology	Green spaces within the establishment to promote the ecosystem
			No	$\ge$6 m2/person	$\ge$9 m2/person	$\ge$12 m2/person	$\ge$15 m2/person
15.2	${\mathrm{i}}_{15,2}$	Compliance with regulations regarding the protection of biodiversity	Compliance with regulations on biodiversity protection
			No	Local regulations	Country regulations	Country and local regulations	Country, and local regulations, and policy
15.3	${\mathrm{i}}_{15,3}$	Raising awareness of local biodiversity and conservation	A campaign to raise awareness among tourists about local biodiversity and conservation
			No	Internal communication	External communication	Internal and external communications	Internal and external communications (evidence)
15.4	${\mathrm{i}}_{15,4}$	Compliance with regulations for maintaining natural tourist attractions	Practices for maintaining natural tourist attractions or the establishment’s ecosystem
			No	Yes	With laws and regulations	With laws and regulations (Internal or external communications)	With laws and regulations (Internal and external communications)
15.5	${\mathrm{i}}_{15,5}$	Do not seek illegal benefits from local plants or wildlife	No exploitation of local plants or wildlife
			No	Yes	Internal communication	External communication	Internal and external communications
15.6	${\mathrm{i}}_{15,6}$	Personnel and tourists are not allowed to violate the rules in interacting with plants and wildlife	Prevention of violations of regulations in interactions with plants and wildlife
			No	Employees	Employees and tourists	Monitoring and preventing	Monitoring and preventing (employees and tourists)
16	${\mathrm{C}}_{16}$	Safety and security in tourism
16.1	${\mathrm{i}}_{16,1}$	During the past 1 year, your establishment has never been found to have violated the law	The establishment has never been found guilty of violating the law
			No	In the past 1 year	In the past 2 years	In the past 3 years	Never
16.2	${\mathrm{i}}_{16,2}$	The establishment has never received a complaint of violation of the law in cases of violence, human trafficking, corruption and child labor	The establishment has never been reported for legal violations
			No	Yes	Violence, and human trafficking	Violence, human trafficking, corruption, and child labor	Violence, human trafficking, corruption, child labor, and false information
16.3	${\mathrm{i}}_{16,3}$	Prevention of exploitation and threats to youth	Communication of best practices related to preventing exploitation and harassment of youth
			No	Yes	2 times/year	4 times/year	6 times/year or more
16.4	${\mathrm{i}}_{16,4}$	Communication in the field of human rights protection	Human rights protection
			No	Communication	Policy and communication	Policy and clear communication	Policy and clear communication, including criteria for remedies for human rights violations
16.5	${\mathrm{i}}_{16,5}$	Tourists or visitors who will have access to police justice	Guidelines for tourists or visitors
			No	Community leader	Security guard	Police or judicial institution	Police and judicial institution
16.6	${\mathrm{i}}_{16,6}$	Anti-corruption for tourism workers and employers at all levels	Anti-corruption practices for tourism operators
			No	Policy or process	Policy and process	Policy or process (tourism and employer)	Policy and process (tourism and employer)
16.7	${\mathrm{i}}_{16,7}$	Consideration of safety issues	The tourism destination/business policy considers safety issues
			No	Plan	Strategy and plan	National policy	National policy (Strategy and plan)
16.8	${\mathrm{i}}_{16,8}$	Safety potential: CCTV, security guards, and travel insurance	Strengthening security capabilities
			No	Inspection of activity equipment	Inspection of activity equipment, and CCTV cameras	Inspection of activity equipment, CCTV cameras, and security personnel	Inspection of activity equipment, CCTV cameras, security personnel, and travel insurance
16.9	${\mathrm{i}}_{16,9}$	Guidelines for making decisions with equality and covering employees at all levels	Participatory, equitable, and inclusive decision-making involving employees at all levels
			No	Yes	Policy	Policy and Environment	Policy, Environment, and Guidelines
17	${\mathrm{C}}_{17}$	Tourism partnerships for sustainable tourism goals
17.1	${\mathrm{i}}_{17,1}$	Getting to know the agencies that manage tourist attractions	Establishing connections with the agencies responsible for managing the tourist site in operation
			No	Yes	1 agency	2 agencies	3 agencies or more
17.2	${\mathrm{i}}_{17,2}$	Entrepreneurs are part of groups/organizations/associations in tourism including promoting tourism together with network organizations outside the community	The operator is a member of a tourism-related group, organization, or association associated with the tourist destination where they operate
			No	Group or organization	Group and organization	Group or organization and membership in tourism associations	Group and organization and membership in tourism associations
17.3	${\mathrm{i}}_{17,3}$	Participating in volunteering in tourism	Providing manpower support to assist community activities
			No	1 activity/year	2 activities/year	3 activities/year	4 activities/year or more
17.4	${\mathrm{i}}_{17,4}$	Consultation with your community and/or partner organizations regarding the direction of sustainable tourism operations of tourist destinations	A process for gathering feedback and consulting with the community on setting the direction for tourism operations
			No	Local	Local and partner organizations	Local, Setting the direction for sustainable tourism	Local and partner organizations, Setting the direction for sustainable tourism

).

This analysis illustrates the percentage of sustainable tourism performance across the main tourism sectors under STGs 1–13 and 15–17, with the exception of STG 14, as Chiang Mai is a landlocked province with no marine resources. The objective is to identify the gaps in sustainable tourism development and to provide a basis for adjusting policies, measures, and business practices in line with international standards and national GHG reduction targets, thereby positioning Chiang Mai as a leading model of sustainable tourism. The red dashed line indicates that if the STGs exceed 80%, they are considered to be at an excellent level, whereas values below 80% should be improved to enhance sustainable tourism.

The tourism gap analysis is classified into main sectors and minor sectors. The four main sectors comprise those with the highest levels of GHG emissions, while the remaining sectors are categorized as minor. The results of the gap analysis of the tourism industries in Chiang Mai are presented in

Table 3. Summary of Sectoral Gap Analysis.

Sector	Strengths	Gap Analysis	Recommendations
1. Hotel	Large hotels show high awareness and engagement in sustainable tourism practices.	SMEs have limited attention to gender equality, insufficient awareness of climate change and GHG reduction.	Promote training on gender equality and climate change; launch biodiversity and safety campaigns.
2. Restaurant and beverage	Basic compliance with tourism safety standards.	Low awareness of energy conservation and renewable energy; limited training and professional development.	Integrate energy efficiency and renewable energy into operations; strengthen capacity-building programs.
3. Transportation	Compliance with safety standards (passenger equipment, GPS monitoring); positive community contributions.	Limited internal education and awareness-building initiatives for employees.	Expand internal training and awareness programs on sustainable tourism.
4. Attractions and activity	High awareness of sustainable tourism driven by eco-friendly travel demand.	Limited climate adaptation and resilience strategies.	Develop and implement climate adaptation and resilience measures.
5. Agency tour	Strong coordination with government and private sectors; emphasis on tourist safety.	Limited collaboration with local producers; lack of training, disability employment policies, and climate change awareness.	Strengthen local supply chain collaboration; expand training; adopt inclusive policies; promote climate awareness.
6. Souvenir	Support for local raw materials enhances community income distribution.	Limited energy conservation and renewable energy adoption; no disability employment policies; weak GHG and biodiversity initiatives.	Promote energy efficiency and renewable energy; adopt inclusive policies; implement GHG and biodiversity programs.
7. Spa and wellness	Use of local raw materials; compliance with health and safety standards.	Insufficient training on sustainable tourism; lack of sustainable landscaping, energy, and GHG initiatives.	Enhance staff training; promote native/drought-resistant plants; implement energy, renewable, and GHG reduction policies.
8. Community-based tourism	Promotes local raw materials, employee knowledge, communication, tourist awareness, compliance, and community support.	Weak gender equality; limited awareness of energy and renewable energy; lack of GHG reduction measures.	Strengthen gender equality; promote energy efficiency and renewable energy; develop GHG reduction strategies.
9. Farm tourism	Supports community income through local raw materials; allergen information for tourists; proper waste management.	Limited staff knowledge; lack of gender equality, water/energy conservation, disability employment policies, and GHG reduction strategies.	Provide training; adopt gender and disability policies; implement water/energy conservation; introduce GHG reduction measures.

.

The results of the gap analysis across nine tourism sectors in Chiang Mai indicate that large hotels, attractions, and specific sub-sectors such as spa and wellness and community-based tourism exhibit relatively high levels of progress in implementing sustainable tourism practices. In contrast, SMEs in hotels, restaurant and beverage, transportation, agency tours, souvenirs, and farm tourism show persistent limitations. The most common gaps identified include low awareness of climate change, energy conservation, and renewable energy adoption; the absence of inclusive employment policies, particularly with respect to gender equality and disability inclusion; insufficient initiatives aimed at reducing GHG emissions; and inadequate staff training and awareness-building in sustainable tourism. These findings reflect sectoral disparities in the adoption of sustainability practices within Chiang Mai’s tourism industry.

To further contextualize the sectoral gaps identified in Chiang Mai’s tourism industry, the nine sectors were mapped against existing tourism standards at the national, ASEAN, and global levels. National standards, such as the Green Leaf Standard, the Thailand Tourism Awards, and the Thai Community-Based Tourism (CBT) Standard, primarily emphasize service quality, safety, and community participation. ASEAN standards, including the ASEAN Green Hotel Standard, ASEAN Spa Standard, and ASEAN CBT Standard, extend the scope to cross-border recognition and thematic categories of sustainable tourism. At the global level, frameworks such as the Global Sustainable Tourism Criteria (GSTC) and ISO standards (e.g., ISO 21401 [64] for accommodation establishments, ISO 20611 [65] for sustainable practices in adventure tourism) provide comprehensive requirements for sustainability management, climate change mitigation, and inclusivity. The comparative analysis presented in

Table 4. Comparative Analysis of Nine Tourism Sectors Against Thai Standards, ASEAN Standards, and Global Standards.

Sector	Thai Standards	ASEAN Standards	Global Standards	Alignment and Gaps Analysis
1. Hotel	Green Leaf Standard [66] Thailand Tourism Awards [67]	ASEAN Green Hotel Standard [68]	GSTC (Hotel and Tour Operators) [69] ISO 21401 [64] ISO 22483 [70]	Large hotels align with Green Leaf/ASEAN Green Hotel. SMEs show gaps in ISO/GSTC compliance, esp. GHG reduction, gender equality, and energy management.
2. Restaurant and beverage	Home Lodge [71] Thai Homestay Standard [72] CBT Standard Thailand [73]	ASEAN Clean Tourist City Standard [74]	ISO 22000 [75] GSTC [69]	Limited coverage in Thai/ASEAN standards. Gaps in energy conservation, renewable energy, and staff training compared to GSTC and ISO benchmarks.
3. Transportation	Thailand Tourism Awards [67]	ASEAN Clean Tourist City Standard [74]	ISO 21101 [76] ISO 39001 [77]	Compliance with safety standards exists. Gaps in systematic sustainability integration, staff awareness, and GHG monitoring.
4. Attractions and activity	Thai Homestay Standard [72] CBT Standard Thailand [73] Thailand Tourism Awards [67]	ASEAN CBT Standard [78] ASEAN Clean Tourist City Standard [74]	GSTC (Attraction) [79] ISO 20611 [65]	High alignment with national/ASEAN CBT. Gaps in climate adaptation, resilience strategies, and ISO sustainability management frameworks.
5. Agency tour	Thailand Tourism Awards [67]	ASEAN Sustainable Tourism Award [80]	GSTC (Hotel and Tour Operators) [69] ISO 21102 [81]	Strong in safety coordination. Gaps in local supply chain integration, inclusivity policies, and climate change awareness compared to GSTC standards.
6. Souvenir	OTOP and Tourism Awards [67]	ASEAN Sustainable Tourism Award [80]	GSTC (Destination) [82]	Strong in use of local raw materials. Gaps in energy, renewable adoption, GHG policies, and disability-inclusive practices, largely unaddressed in ASEAN/ISO.
7. Spa and wellness	Thailand Tourism Awards [67]	ASEAN Spa Standard [83]	ISO 22525 [84] ISO 20611 [65]	Meets ASEAN Spa Standard (safety/quality). Gaps in renewable energy, GHG policies, sustainable landscaping, and ISO 22525 integration.
8. Community-based tourism	Thai Homestay Standard [72] CBT Standard Thailand [73]	ASEAN CBT Standard [78]	GSTC (Destination) [82]	Strong alignment with Thai and ASEAN CBT. Gaps in monitoring systems, climate change strategies, and global GSTC compliance.
9. Farm tourism	CBT Standard Thailand [73] Thailand Tourism Awards [67]	ASEAN CBT Standard [78]	GSTC (Destination) [82] ISO 14001 [85]	Strong in community raw materials and waste management. Gaps in gender equality, water/energy conservation, disability employment, and GHG reduction.

and Figure 6 illustrates the extent to which each of the nine tourism sectors aligns with these standards, as well as the remaining gaps that must be addressed to achieve international competitiveness.

The comparative analysis of nine tourism sectors against national, ASEAN, and global standards reveals varying levels of alignment. Strong compliance is observed in several sectors at the national level, particularly hotels, souvenirs, spa and wellness, and farm tourism, which align closely with Thailand’s standards. At the ASEAN level, strong alignment is evident in attractions and activities, spa and wellness, and farm tourism, while other sectors remain only partially aligned. In contrast, alignment with global standards such as ISO and GSTC remains largely partial across most sectors, with notable gaps in the restaurant and beverage and souvenir sectors. Overall, the results highlight that while national and regional standards are relatively well integrated, substantial gaps persist in meeting international sustainability benchmarks, particularly in relation to energy management, GHG reduction, and inclusivity.

5.2. Solar Energy Installation of Tourism Industries in Chiang Mai

The tourism industry in Chiang Mai, comprising 90 establishments, emits a total of 15,303.72 tCO₂eq of GHGs. The assessment of these emissions provides insights into the emission levels of each tourism sector, serving as a foundation for developing sector-specific plans, policies, and measures to reduce emissions. To achieve net-zero emissions, it is necessary to generate an equivalent amount of renewable energy to offset these emissions, with the required energy production estimated at 30.61 GWh.

The specific yield of solar photovoltaic (PV) systems in Thailand averages approximately 1300–1600 kWh/kWp/year, or higher in some cases. This value, however, can vary significantly depending on several key factors, including geographic location, climatic conditions, module orientation and tilt angle, as well as the operational conditions of the system [86,87]. Based on this yield, the installation of solar energy systems emerges as an effective approach to achieving the targeted reductions, requiring an estimated installed capacity of 19,133.49 kWp. These findings highlight the potential of renewable energy in mitigating the environmental impacts of the tourism sector, with the detailed results presented in

Table 5. Solar energy installations of 90 industry establishments in Chiang Mai, 2024.

Sectors	GHG Emission (tCO2eq)	Solar Cell (kWh)	Solar Cell (kWp)
1. Hotel	4383.71	8,769,180.56	5480.74
2. Restaurant and beverage	841.76	1,683,851.69	1052.41
3. Transportation	7758.06	15,519,222.92	9699.51
4. Attractions and activity	1260.54	2,521,582.14	1575.99
5. Agency tour	238.46	477,007.32	298.13
6. Souvenir	105.24	210,520.74	131.58
7. Spa and wellness	392.97	786,106.50	491.32
8. Community-based tourism	227.36	454,820.08	284.26
9. Farm tourism	95.62	191,286.02	119.55
Total	15,303.72	30,613,577.98	19,133.49

.

6. Conclusions

The gap analysis of tourism in Chiang Mai Province toward sustainable tourism goals is structured across four dimensions. (1) Management refers to how operators are guided by long-term sustainable strategies, ensuring public accessibility to information and alignment with the area’s suitability. This dimension considers environmental, economic, social, cultural, quality, health, safety, and esthetic factors, with strategic plans developed through participatory processes involving the public. (2) Socio-economy refers to the extent to which operators provide employment opportunities, training, occupational safety, and fair income for all. It also encompasses support for various community and sustainable development projects, such as assisting small- and medium-sized local entrepreneurs, promoting sustainable local products, and adhering to fair trade principles. (3) Cultural refers to the promotion of design, decoration, and structural development that align with local cultural values. This dimension also involves supporting the conservation of cultural and natural heritage, as well as tourism sites. (4) Environmental refers to monitoring and assessing the environmental impacts of tourism, protecting habitats, biodiversity, and ecosystems, and preventing the invasion of exotic species. It further includes promoting the measurement, monitoring, and mitigation of environmental impacts to reduce GHG emissions through energy conservation, water management, air quality improvement, and waste management.

The implementation of STGs in this study represents an adaptation of the SDGs into the context of sustainable tourism. The analysis identifies the percentage of sustainable tourism achieved in each sector and for each STG. In other words, by determining the current percentage of sustainable tourism performance, targeted development efforts can be undertaken. The applicable framework covers SDGs 1–13 and SDGs 15–17, with the exception of SDG 14, as Chiang Mai is a landlocked province without marine resources.

Furthermore, the land area required to achieve net-zero emissions was analyzed based on the use of 550 W solar panels, each with a surface area of 2.42 m². The results indicate that a total land area of 84,187.34 m² (equivalent to 52.62 rai) would be required, as shown in Appendix A (

Table A2. Area of solar energy installations of 90 industry establishments in Chiang Mai, 2024.

Sectors	GHG Emission (tCO2eq)	Solar Cell (kWh)	Solar Cell (Wp)	Panel (550 Wp/Panel)	Area (m2)	Area (rai)
1. Hotel	4383.71	8,769,180.56	5,480,737.85	9964.98	24,115.25	15.07
2. Restaurant and beverage	841.76	1,683,851.69	1,052,407.31	1913.47	4630.59	2.89
3. Agency tour	238.46	477,007.32	298,129.58	542.05	1311.77	0.82
4. Transportation	7758.06	15,519,222.92	9,699,514.33	17,635.48	42,677.86	26.67
5. Souvenir	105.24	210,520.74	131,575.47	239.23	578.93	0.36
6. Attractions and activity	1260.54	2,521,582.14	1,575,988.84	2865.43	6934.35	4.33
7. Spa and wellness	392.97	786,106.50	491,316.56	893.30	2161.79	1.35
8. Community-based tourism	227.36	454,820.08	284,262.55	516.84	1250.76	0.78
9. Farm tourism	95.62	191,286.02	119,553.76	217.37	526.04	0.33
Total	15,303.72	30,613,577.98	19,133,486.23	34,788.16	84,187.34	52.62

).

To address the identified gaps, targeted interventions are required, including the enhancement of participatory planning processes, the integration of gender equality and fair-trade principles into tourism operations, and the adoption of advanced environmental monitoring and conservation strategies. Furthermore, investment in renewable energy and resource-efficient technologies should be prioritized to reduce the environmental footprint of tourism activities. Strengthening local capacity through training, community engagement, and policy support will be crucial in bridging the gap between current practices and sustainable tourism benchmarks.

For future research, longitudinal studies are recommended to track the long-term impacts of sustainability initiatives within the tourism sector, alongside comparative analyses across provinces to better understand regional disparities. Given that the transportation sector represents the largest and most urgent source of GHG emissions in tourism, greater attention should be directed toward accelerating the transition to low-carbon mobility solutions, such as biodiesel and electric vehicles. Additionally, further exploration of innovative technologies—such as smart tourism systems, carbon accounting platforms, and ecosystem service valuation—could provide valuable insights for integrating sustainability into tourism planning and operations. Expanding the analytical framework to include climate resilience and adaptation strategies will also be essential in preparing the tourism sector for emerging global challenges.