This paper proposes a preliminary model of a balanced scorecard for tourism destinations, with a speciﬁc
emphasis on sustainable development. We begin with a review of the perspectives and critical perfor-
mance variables for the traditional balanced scorecard. We then present empirical work based upon
quantitative analysis techniques. A survey was completed by 1531 Spanish municipalities that are
oriented towards tourism and have demonstrated interest in management issues. Based on the
constructs emerging from this analysis, we then show how the balanced scorecard can be modiﬁed to
support the strategic planning of tourism destinations. We conclude by discussing the advantages for
long-term strategic planning and sustainable tourism management.
# 2009 Elsevier Ltd. All rights reserved.
Strategic planning has been progressively incorporated into the
different approaches to tourism planning (Getz, 1986; Hall, 2000),
encouraging a holistic analysis of the competitive environment, as
well as the co-ordination and co-operation among stakeholders.
Fortunately, it has also been proved easy to integrate into the
management processes (Ansoff, 1988; Hall, 2000; Ivars, 2004;
Tourism planning has evolved notably in Spain since the 1960s.
Numerous studies have conﬁrmed the contribution that planning
has made in terms of bringing qualitative improvements to
management (Bote, 1994; Ivars, 2004). These beneﬁts are espe-
cially evident in areas such as strategic marketing (Bigne ´ , Font, &
Andreu, 2000), but have also noted the ever-increasing focus on
sustainability. Nevertheless, evidence suggests that much works
remain to improve sustainable tourist destination planning in
Spain (IET, 2007), as is happening elsewhere (Pearce, 1989). This
The Local Agenda 21 concept was formulated and launched by the International
Council for Local Environmental Initiatives (ICLEI) as a framework for local
governments worldwide to...