Abstract. Tourism provides socio-economic benefits, enhances environmental protection, and improves the well-being of rural communities. This study assessed the sustainability of selected tourism sites in southwestern Cebu to inform the development of a tourism sustainability plan. A descriptive research design was employed, using two researcher-designed questionnaires to gather data from 60 community members and 25 tourists selected through random sampling. Data were analyzed using frequency, percentage, weighted mean, Chi-square Test of Independence, and One-Way ANOVA. Findings revealed that both groups perceived financial and manufactured capital as sustainable, while social and human capital were moderately sustainable, and natural capital was less sustainable. Aesthetic appeal, facilities, accessibility, and visitor experience were rated excellent, while customer service and value for money were rated good. Significant relationships were found between respondents’ demographics and their perceptions of sustainability, with differences observed between community members and tourists in their assessment of financial, natural, and manufactured capital. The study recommends implementing a tourism development plan that prioritizes environmental conservation, service improvements, and equitable economic opportunities for local communities while maintaining high-quality tourism facilities.

Keywords: Tourism; Siebert’s four capital; Ecotourism sustainability; Southwestern Cebu Philippines.