Contents Executive summary 5 Acronyms 6 About this project 7 PART 1: INTRODUCTION 9 1. Background 9 2. Purpose of this guidance 9 3. The tourism industry in Vietnam 10 4. Responsible business conduct and sustainable tourism in Vietnam 12 PART 2: BUSINESS AND HUMAN RIGHTS: KEY DEVELOPMENTS AND FRAMEWORKS 1. Overview of the human rights framework 15 2. International framework on human rights and business 17 3. National framework on human rights and business 21 PART 3: RIGHTS AT RISK: KEY CHALLENGES FOR THE TOURISM INDUSTRY IN VIETNAM 25 1. Labour rights 25 2. Human trafficking and sexual exploitation 29 3. Human rights and the environment 30 4. Land rights and cultural rights 31 5. Other challenges for the tourism industry 32 6. COVID-19 recovery 33 PART 4: HOW SHOULD BUSINESS RESPOND? 35 1. Develop a policy commitment 37 2. Conduct human rights due diligence 39 3. Use the UN Guiding Principles process of human rights due diligence 41 4. Ensure access to an effective remedy 50 PART 5: PUTTING PRINCIPLES INTO PRACTICE IN THE TOURISM INDUSTRY 4| 15 55 1. Focus on risks to people 55 2. Place human rights at the heart of business operations, strategy and culture 55 3. Engage and listen to rights-holders and other stakeholders 56 4. Build relationships for collective action 57