For the sustainable tourism industry, global airlines, hotels, and travel platforms are declaring carbon neutrality for sustainable tourism. ESG is the concept that non-financial factors are important and is a new paradigm of corporate value with environmental, social, and governance. The purpose of this study is to respond to ESG tourism policies, seek roles, strategies for each sector, establish governance of stakeholders, and sustainable cooperation measures, and define and structure tourism ESG. As a research method, we tried to understand the aspect of ESG tourism through literature research such as papers, journals, and research reports, as well as Internet data such as press releases and blogs. We investigate previous studies and overseas cases on ESG tourism at home and abroad, examine the policy and strategic responses of each sector of ESG tourism, and seek sustainable development measures from the perspective of stakeholders. According to the study, the environmental sector includes the Lufthansa Compansade platform in Germany, the Mannaroo bottled water in Hawaiian Airlines, the entry passport stamp palau pledge, the social sector is the Safasisters Tracking Adventure, and the governance sector is the Itabashi Ward Office model in Tokyo. Second, there are examples of eco-friendly travel development, such as mountain cleaning of Tsubongkrup, value travel in Gangwon ESG, and walking tours for stakeholders’ win-win management in reverse branches. Third, the efforts of travelers, innovation of tourism companies, and governance cooperation can be cited. In conclusion, in order to build sustainable ESG tourism, the environment (E) of Waste Zero travelers through eco-friendly travel, the travel society (S) that considers the local community through value travel, and the environment (E) + society (S) through stakeholder win-win travel to increase the applicability of people and green environment connection control governance (G).