The current low-carbon tourism activities promoted by Taiwan are mostly dominated and planned by the government, while the voluntary promotion willingness of the public is generally slightly lower. This research takes 116 community residents "who start low-carbon tourism autonomously" as empirical subjects to understand the relationship between environmental cognition, environmental attitudes, and the enduring involvement of community residents' participation in low-carbon tourism. The statistical analysis methods include descriptive statistics, factor analysis, and multiple regression analysis, and Sobel's Z-test, in order to inspect the impact degree between environmental cognition, environmental attitudes, and enduring involvement willingness. The research results show that, environmental cognition has significantly positive effect on environmental attitudes, and environmental attitudes have significantly positive effect on enduring involvement willingness; in addition, environmental cognition can directly affect enduring involvement willingness, and the predictive power is shown in the regression analysis results.