Purpose

– The objective of this paper is to describe a multi-layer matrix model of sustainable tourism.

Design/methodology/approach

– A conceptual discussion and illustration is provided.

Findings

– It incorporates multiple layers of a proposed process of sustainable tourism and areas of measurement interconnected through a series of gap and reconnection analyses.

Research limitations/implications

– Opportunities for further research are offered.

Practical implications

– The paper highlights the importance of linking planning and implementation to evaluation and control, but it also stresses the importance of reconnecting back to ongoing planning and implementation, in order to make necessary revisions in the process of sustainable tourism.

Originality/value

– One contribution is that sustainable tourism is not defined as a concept or construct, but as a process, since there are no achievements or progress in sustainable practices without a sequence of inter-connected and measureable doings in the context of markets and societies. Another contribution is that the process of sustainable tourism is continuous and iterative. © Emerald Group Publishing Limited.