04 P A R T HOW SHOULD BUSINESS RESPOND? It is now globally recognised that businesses have a responsibility to respect human rights. The UN Guiding Principles outline that, regardless of States’ abilities or willingness to protect human rights, businesses themselves must respect human rights, no matter their ‘size, sector, operational context, ownership and structure’.81 The UN Guiding Principles state that businesses must: • This means that businesses should not infringe upon people’s human rights, and should address any adverse human rights impacts in which they are involved.82 • avoid causing or contributing to adverse human rights impacts through their own activities, and address such impacts when they occur; and seek to prevent or mitigate adverse human rights impacts that are directly linked to their operations, products or services by their business relationships, even if they have not contributed to those impacts.83 Responsible business conduct and the tourism industry in Vietnam • Guidance for companies • 2022 | 35