The tourism industry faces numerous challenges which have demonstrated the vulnerability of tourism. It is even more important for tourism destinations to gain in sustainability and resilience. This paper presents the results of a first step in a wider project which aims to identify replicable good practices to support the development of the circular economy (CE) in the tourism ecosystem and strengthen the resilience of tourism stakeholders. In this first step, our research question is: What are the links between the industries on which the circular economy flows are built? This first step allowed us to elicit best practices of CE in the tourism field and to identify the related industries for each tourism activity. This enables the elaboration of hypothesis of transposition of CE activities to other actors, that will be achieved in the next step of the main research project.