The Action Plan for Low Carbon and Resource Efficient Accommodation in Mauritius sets out a roadmap to a sustainable and resilient tourism accommodation sector in Mauritius. It will enable accommodation providers, their suppliers, government bodies and other stakeholders involved in tourism to safeguard the country’s unique and beautiful environment and the natural resources on which tourism relies. Tourism is of vital importance to the Mauritius economy, contributing substantially to the country’s GDP and employment. However, it also contributes significantly to the country’s national GHG emissions, waste generation and consumption of water and energy. This action plan is based on an analysis of the tourism value chain, meaning not only activities that happen within hotels, but also including all activities that supply them, for example food production for hotel restaurants. A notable exclusion from the analysis is international travel.