The tourism sector has a large potential to reduce its environmental impacts and many measures are already effectively implemented by companies of this sector. This document describes what are the best practices employed by frontrunners in all aspects under their direct control or on which they have a considerable influence. They cover cross-cutting issues, destination management, tour operators and travel agents, water and energy consumption and waste production in accommodation, restaurant and hotel kitchens, and campsites management. The document also contains sector-specific environmental performance indicators and benchmarks of excellence. These can be used by all the actors involved in the tourism sector to monitor their environmental performance and to benchmark it against the performance of frontrunners in each given specific area. Overall, this document aims at supporting all actors in the tourism sector who intend to improve their environmental performance and seek for reliable and proven information on how best to do it.