The body, which is looking for agencies to implement the plan, claims the strategy will give the country an edge in attracting visitors.
It plans to get every tourism business in Scotland to support the initiative and has set up a Green Tourism Business Scheme and Sustainable Tourism Partnership. The organisation is also funding a study of the potential benefits of a voluntary carbon-offset scheme for Scotland.
According to Visit Scotland, 80% of visitors cite the environment as the best thing about the country. Though Canada, Ireland and New Zealand have similar reputations, the body believes that becoming a carbon-neutral destination will help differentiate Scotland.