For many developing countries, including the least developed countries, small island developing states, countries in Africa and middle-income countries, tourism is a major source of income, foreign currency earnings, tax revenue and employment. Because tourism connects people with nature, sustainable tourism has the unique ability to spur environmental responsibility and conservation.

Sustainable tourism, including ecotourism, is a cross-cutting activity that can contribute to the three dimensions of sustainable development and the achievement of the Sustainable Development Goals by fostering economic growth, alleviating poverty, creating full and productive employment and decent work for all.

It can also play a role in accelerating the change to more sustainable consumption and production patterns and promoting the sustainable use of oceans, seas and marine resources, promoting local culture, improving the quality of life and the economic empowerment of women and young people, indigenous peoples and local communities and promoting rural development and better living conditions for rural populations, including small-holder and family farmers.

The use of sustainable and resilient tourism as a tool to foster sustained and inclusive economic growth, social development and financial inclusion, enables the formalization of the informal sector, the promotion of domestic resource mobilization and environmental protection and the eradication of poverty and hunger, including the conservation and sustainable use of biodiversity and natural resources and the promotion of investment and entrepreneurship in sustainable tourism.