Executive summary Tourism plays an important role in Vietnam’s As a tourism destination that is growing in economy infrastructure, importance and market share, the tourism and market opportunities. It can also assist industry is one of Vietnam’s most important in understanding service industries. Yet, like most countries across cultures, regions and nations. However, around the world, Vietnam’s tourism industry the tourism sector can also create significant has been significantly impacted by the COVID-19 challenges for the promotion, protection and pandemic. As the industry looks to rebuild realisation of human rights. Given the diversity towards pre-pandemic levels, now is a critical within the tourism industry and its extensive time to ensure that human rights are placed front footprint, the risks associated with the tourism and centre in recovery efforts. This guidance sector are extensive and will vary from business seeks to support business to emerge from the to business. A range of human rights risks exist pandemic in a responsible and sustainable for workers, local communities and tourists. manner by assisting them to understand the key by fostering creating greater jobs, mutual Globally, there is an increasing expectation that businesses will operate responsibly and human rights challenges in the tourism industry and how to respond appropriately. sustainably, based on a core respect for human rights. Following the unanimous endorsement of the United Nations Guiding Principles on Business and Human Rights (UN Guiding Principles) by the UN Human Rights Council in 2011, there is a growing focus on responsible business conduct among governments, business, investors, civil society and unions. This has led to numerous legal, policy and practical developments globally and in the ASEAN region. Responsible business conduct and the tourism industry in Vietnam • Guidance for companies • 2022 | 5