The tourism industry is facing many challenges, including reducing the ecological impact of its activities. To adapt to it, some tourism destination stakeholders have undertaken actions that increase the resilience of the local tourism ecosystem by reducing resource consumption, while satisfying the demand expressed by their customers to consume more sustainable tourism offers. As tourism is systemic by nature, researchers used principles of circular economy (CE) to identify potential improvements in two close tourism destinations in Switzerland: Crans-Montana and Pfyn-Finges. In this paper, we present on the one hand, the method of elicitation of best practices we followed, and on the other hand, an important step in our research regarding the analysis of the type of resources shared between actors (e.g. material, HR, information) as well as the role of the different actors involved along the tourism value chain. A benchmark of the best practices of EC at the international level allows us to highlight the main material flows exchanged between the tourism value chain and its related industries.