This list is published every year from the detailed reviews of the Conde Nast Traveler readers. 7 criteria are considered to get a precise result: Scenery, Friendliness, Ambience, Beaches, Activities, Lodging, Restaurants.
The islands following Bora Bora in this TOP10 are:
#3 Moorea
#5
Huahine
#7
Raiatea
#9
Rangiroa and the Tuamotus
Another list is important to consider Tahiti and her islands as one of the best destination in the world for luxury vacations: the TOP15 resorts in Australia and the Pacific.
10 French Polynesian resorts are included in this TOP15 which is calculated on the following basis: rooms, service, food, location, design, activities :
#3 Four Seasons Bora Bora
#4 Bora Bora Pearl Beach Resort & Spa
#5 Intercontinental Bora Bora Resort & Thalasso spa
#7 Le Taha’a Island Resort & Spa
#8 Te Tiare Beach Resort Huahine
#9 Hilton Moorea Lagoon Resort & Spa
#11 Moorea Pearl Resort & Spa
#12 St Regis Bora Bora Resort
#14 Le Meridien Bora Bora
#15 Hilton Bora Bora Nui Resort & Spa
For your information, The Condé Nast Traveler is known as one of the best travel magazine and its readers are seen as the most demanding for luxury vacations.