摘要:The Kinabalu Park in Sabah (Malaysian-Borneo) represents multiple tourism opportunities for its stakeholders, host communities and tourists. Being the first World Heritage Site in Malaysia endorsed by UNESCO since 2000, this nature-based tourism destination is a popular tourism destination in Malaysia, as well as in the Asia region. The designated study area includes villages nearby Kinabalu Park. Through the popularity of the park and various other attractions within the area, tourism activities contributes to socio-cultural impacts towards its host communities. The perceptions and attitudes of the locals towards tourism are identified and evaluated. By having the input of host communities as part of conserving tourism whilst meeting certain principles of sustainable tourism, the paper aims to attain interesting findings about the perceptions of the host communities towards socio-cultural impacts of tourism on their community. The paper further aims to recommend for the continuous improvement of sustainable tourism development at Kinabalu Park and its surroundings.