Human Rights Policy: IHG Hotels & Resorts IHG Hotels & Resorts (IHG) has been operating in Vietnam for over a decade and has 14 hotels across four brands with another 15 properties in the pipeline (as of September 2021).90 IHG’s Human Rights Policy was significantly updated in 2019.91 The company’s approach is informed by the OECD Guidelines, the UN Global Compact and the UN Guiding Principles. 2. Conduct human rights due diligence A business’ responsibility to respect human rights is applied in practice through a process called human rights due diligence – a process through which your business can ‘know and show’ that it respects human rights.97 The purpose of human rights due diligence is to identify, prevent, mitigate and account for any adverse human rights impacts your business might have on people.98 Your human rights due diligence will be IHG’s Human Rights Policy set out its human rights commitments in accordance with the Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights and the ILO Declaration on Fundamental Principles and Rights at Work.92 It also outlines its expectations of its business partners, particularly franchisees. The Human Rights Policy also outlines IHG’s commitment to providing remedy.93 guided by your human rights policy.99 The Human Rights Policy also refers to IHG’s Supplier Code of Conduct which outlines minimum standards to which suppliers should adhere.94 Under the Supplier Code of Conduct, IHG suppliers are expected to respect human rights in accordance with the international human rights standards listed in its policy.95 IHG expects suppliers to adhere to these standards both within their own business and across their supply chains.96 human rights risks, regardless of whether there Human rights due diligence should not be confused with business due diligence, as these are separate concepts. While there is often overlap, human rights due diligence focuses on impacts the business has or may have on people, while business due diligence focuses on risks to the business. Human rights due diligence asks businesses to prioritise addressing potential is a ‘business case’ for addressing those risks, or whether the risks are the easiest to address or getting the most attention.100 Responsible business conduct and the tourism industry in Vietnam • Guidance for companies • 2022 | 39

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