Abstract
Sustainable development and the implementation of corresponding measures are crucial issues for destination management organisations. Barriers to implementation processes determine the success of sustainable development. This study examines these barriers in nature-based tourism destinations. Twenty-two destination managers in Austria and New Zealand were interviewed. The results show a wide range of barriers at global, national, regional/destination, institutional and individual levels, revealing that not only destination managers but also various other stakeholders are responsible for sustainable development. Policies and strategies relevant to tourism, therefore, need to be addressed in a multi-level approach to uncover and better address challenges arising from destination governance structures and functions.