The development of tourism is characterized by being a process in which multiple economic, institutional and social actors are directly or indirectly involved. Likewise, tourism is a transversal activity, which conditions and is conditioned by multiple other sectors and activities. This fragmentation and transversality of tourism requires planning and implementing strategies that facilitate decision-making and the management of destinations in favor of sustainability and competitiveness. This subject deals with the concept and typologies of governance, its connection with sustainable development and the resilience of destinations, the actors involved and the roles they play, as well as new perspectives for promoting community involvement.