This paper provides a critical review of the concept of “carbon neutrality” for tourism destinations within the framework of the UNWTO's Davos Declaration, a document ascribing responsibilities to various actors in the tourism industry to engage in greenhouse gas emission reductions. The paper assesses the planning frameworks of countries engaging with the concept, discusses the measures that can be taken to achieve “carbon neutrality”, along with an evaluation of some of the theoretical and practical implications. An increasing number of destinations now plan to become “carbon neutral”, often as a response strategy to pressure on the tourism industry to reduce its emissions of greenhouse gases. They aim to mitigate their contribution to global warming, and to develop their tourism industries by enhancing their image as being environmentally pristine and sustainable.