What are the benefits building resorts on undeveloped land?

In a class project I've taken the stance of "developers" who believe a certain locations would be an excellent place to build a resort (mainly for the potential recreational activities that could be had). It's our job to convince the other groups that using the land in this way will serve everyone best.

Does anyone have any input on the matter? I'm trying to do some research and have only the basic skeleton of why a resort would be beneficial.

Sources for more information would be awesome, too.