This research aimed at identifying the challenges of the implementation of corporate governance in the Kuwaiti tourism and hotels sector by using the comparative measurement method, which is the most effective way to establish and develop new ideas and practices, and to achieve continuous improvement and development through the discovery of weaknesses compared to the best practices, and then preparing the organization to avoid these weaknesses, Thus achieving excellence in performance. The questionnaire included the collection and analysis of the initial data collected from the sample. The questionnaire consisted of two questions. The first question included twenty-five questions that included the implementation of corporate governance, while the second question included eleven items that include obstacles to the application of governance standards. The study concluded that there were significant differences between the respondents' perception of hotels in the international hotel chains and the awareness of the respondents in hotels that are not in the international hotel chains regarding the obstacles of applying corporate governance. In addition to that, there are many obstacles facing hotels operating in Kuwait when applying corporate governance, such as Lack of awareness of the concept of governance and the benefits of its application and the underlying of interests' conflicts of the executives.  The study recommended that Kuwait should prepare a unified corporate governance code, detailing the best practices implementation steps, and the constraints that hotels face when applying and how to deal with them.