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The Guidebook demonstrates how the tourism sector can be a vehicle to foster economic and social growth, through the achievement of development imperatives, while minimizing negative social, cultural and environmental impacts. It highlights in particular the complexity of tourism in its linkages with the whole economic and social fabrics and shows the contrast between its high potential to build better lives for all and the low priority it has been given so far in terms international aid and, namely, of ODA. The European Union and other development assistance agencies are well placed to support developing countries in identifying and implementing interventions in sustainable tourism.  The purpose of this document is to guide this process. It begins with a Guidance Note, describing the meaning, requirements and contribution of sustainable tourism, considering how this relates to development priorities such as those of the EU, and providing guidance on the approach outlined.  It then presents a Methodology for assessing the position of sustainable tourism, through asking a set of questions which identify needs to address and gaps to fill. The process is framed around five pillars which encapsulate the key dimensions and themes of sustainable tourism. This methodology for assessing priorities and challenges can be used equally by government and institutions. A final section provides background information on the relationship between tourism and development in a Situation Analysis.