The Balearic economy decisively depends on the tourism sector. Protecting the environment and achieving a model of sustainable development are challenges to tourism’s very survival, since the environmental quality of a tourist destination is crucial when decisions are being taken on a holiday product. This study focuses on the positioning and practices of Balearic tourism enterprises with respect to the environmental challenge. The study’s general objectives are to: 

- Ascertain tourism-based companies’ general perception of their relationship with the environment and the positioning they adopt in terms of organisation.
 - Ascertain the attitude towards implementing environmental management systems and the provision of external accounting-related and more generic environmental information. 
- Verify the real degree to which both practices have been implemented. 
- Analyse the environmental content of external information that companies publish. 

In order to meet these objectives, the study uses empirical research that combines three complementary methodological instruments: a representative survey of companies in the accommodations subsector, qualitative case studies and an analysis of the content of environmental information that has been published.