This paper summarizes main findings arising from Sustainable and Accessible Tourism Action
Plan for the Municipality of Palau, a notable sea-sand-sun destination located in the
Mediterranean Basin in north-eastern coast of Sardinia. Recognizing increasingly declining
signals in a mature tourist context, Palau Action Plan declines the EU framework into the local
dimension. Through the adoption of an integrated approach, it moves towards diversification, an
higher quality and innovation of the supply of tourist services, based on respective comparative
advantages and developed on thematic tourist products.