Sustainable tourism in Croatia is created through the development of sustainable tourist products for accommodations. Drawing a comparison with key business activity benchmarks according to Uniform System of Accounts for the Lodging Industry (USALI) an estimation of a particular tourist product is possible as to its: usefulness in satisfying the needs of the tourist and of the host, the amount of profit it produces, the number of people it employs and the manner in which it protects the host’s natural and cultural heritage; in other words, does it have a long-term sustainability.