The Great Barrier Reef (GBR) is a natural asset of global significance, spanning 2600 km’s along the Australian coastline. On the southern tip of the GBR is the Gladstone region, where high levels of industrial activity have been juxtaposed with the natural wonder, and World Heritage Listed, GBR. Given these competing local priorities, this research explores local perceptions of the GBR and its management. Exploratory analysis of 38 interviews with residents and stakeholders from Gladstone revealed a potential incongruence between environmental concern and support for more stringent management of the tourism and resources sectors on the GBR. A responsibility–accountability framework (RAF) for managing the use and protection of the GBR is developed by drawing on current theoretical frameworks and the results of the interviews. Importantly the framework highlights the importance of business responsibility combined with monitoring and control mechanisms to ensure accountability and to deliver transparency, education and partnership. Future research should apply the RAF for testing and application in other marine World Heritage Area contexts.