It is located on the Pacific Ocean. It has a protected marine sanctuary located in barangay Balibadon, Capandan, Mabahin, Poblacion, Tigao, Uba and Tag-anongan. It is known in the province of Surigao del Sur for its rich source of sea foods in the area. You can find different kinds of fish, crabs and etc. It has beaches with white sands and water falls. It also has a bird sanctuary located in Burgos. It also has a wide area for agriculture. It has two season, rainy and sunny.
Agriculture is the major source of living in Cortes. It is known for its rich source of sea foods. Fishing is one source of living. However, there are limitations that been lay down by the local government to protect their sea against abuse. Farming is the second source of living.