The value co-creation behavior of residents can contribute to the sustainable development of intangible cultural heritage (ICH) tourism. This paper aims to provide a theoretical framework that uses “cognition–affection–behavior” theory to explain how the two variables of tourism development perception and emotional solidarity affect the value co-creation participation behavior of the local residents in the context of intangible cultural heritage tourism while considering the mediating role of emotional solidarity. This study empirically investigates Meizhou Island in Fujian Province, China as an example by using a structural equation model (SEM). Results show that the perception of local residents toward the benefits of tourism development has a significant positive impact on their emotional solidarity and value co-creation participation behavior, whereas their perception toward the costs of tourism development has a significant negative impact. In addition, the emotional solidarity of these residents has a significant positive impact on their value co-creation participation and plays a mediating role in the relationship between the tourism development perceptions of local residents and their value co-creation participation behavior. This study has important theoretical and practical significance for the management of ICH tourist destinations.

Amidst the burgeoning interest in rural Intangible Cultural Heritage (ICH) tourism, this study, anchored in the Stimulus–Organism–Response (S–O–R) theoretical framework, chose Meizhou Island in Fujian Province as a case study to examine the impacts of tourists’ perceptions of authenticity and their engagement levels on the destination image and loyalty towards rural ICH tourism. Utilizing Structural Equation Modeling (SEM) to analyze survey data, findings revealed that higher perceptions of a destination’s preservation of original characteristics and traditional values correlate with a more favorable overall perception of the destination, albeit with smaller impact on emotional connections. Conversely, depth of tourist engagement was shown to enhance both understanding and emotional bonds with the destination. Further, familiarity with the destination was found to foster affection, thereby increasing the likelihood of repeat visits or recommendations. The more tourists know about a place, perceiving it as authentic, the more likely they are to remain loyal; similarly, deeper engagement enhances understanding and affection, increasing the probability of revisiting or recommending the place. These outcomes not only offer new insights into tourist behavior but also provide theoretical and practical guidance for the protection and development of rural ICH tourism, destination marketing, and management strategies, thus promoting the sustainable development of rural ICH tourism.