The scientific literature and reports by international bodies recognise the importance of governance in tourism. This is a process whereby different stakeholders interact in order to solve problems and find opportunities for the different sectors involved. For the purposes of this article, different approaches have been analysed with the aim of understanding the full governance process among stakeholders. In order to validate the main findings, a panel of experts was set up to establish the characteristics a model should have when implementing the principles of good governance as a key tool for managing tourist destinations. This model is aimed at guaranteeing the sustainable development of tourism and enhancing competitiveness. There is a great consensus about how governance must be applied, establishing an open and participatory model which must be transparent and effective, capable of attracting the participation, coordination and collaboration among stakeholders using a clear methodology divided into different stages: diagnosis, planning and strategy, execution and monitoring, and evaluation.
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