This study focuses on the sustainable strategies and practices of six selected tourism business case studies. With the rapid development of the global tourism industry, its negative impacts on tourist destinations have emerged globally. Therefore, the concept of sustainable tourism has received more and more attention. Chinese tourism businesses have different understandings and practices of sustainable tourism compared with New Zealand tourism businesses. Thus, this study analyses the performance of sustainable strategies and practices of New Zealand and Chinese tourism businesses. The research data was collected from the official websites and corporate social responsibility reports of six tourism businesses of New Zealand and China. The first key finding is that New Zealand and Chinese tourism businesses differ in their focuses and understandings of sustainable tourism. Another main finding is that both New Zealand and Chinese tourism businesses are concerned about the socio-cultural aspect of sustainable tourism, but in terms of the environmental aspect, the Chinese tourism businesses that were studied focus only on energy and resources, especially scarce energy and resources, rather than the ecosystem. Future research could consider the economic aspect of sustainable tourism more into the scope of research to explore the economic, socio-cultural and environmental performance and impacts of tourism businesses' sustainable strategies and practices.