In addition to the development of NAPs, some countries have introduced national legislation to mandate corporate transparency or human rights due diligence. Given the global footprint of the tourism industry, many businesses outside of these jurisdictions will be affected and will have to engage with the legislation in some manner. For example, businesses that are in the value chains or have a business relationship with a reporting entity will be asked what they are doing to identify, address, and remedy their human rights risks and impacts. Legislative developments There is growing momentum from countries around the world to develop legislation that requires businesses to ‘know and show’ they respect human rights. The content and scope of these laws varies from country to country. For example, some legislation is issue-specific, focusing on areas such as modern slavery or child labour, while other laws cover all human rights and environmental issues. Some legislation is focused on reporting (for example, Australia and the United Kingdom have modern slavery legislation), whereas other laws require businesses to engage in the process of human rights due diligence (such as the French Duty of Vigilance Law). Examples include: • • • • • • • • Australia: Modern Slavery Act 2018 (Cth), Modern Slavery Act 2018 (NSW) France: French Corporate Duty of Vigilance Law 2017 United Kingdom: Modern Slavery Act 2015 United States: California Transparency in Supply Chains Act of 2010 (SB 657) Netherlands: Child Labour Due Diligence Act 2019 EU: EU Directive on Non-Financial Disclosures (Directive 2014/95/EU) Germany: Act on Corporate Due Diligence in Supply Chains 2021 (which will enter into force in 2023) Norway: Norwegian Transparency Act 2022 In addition, the EU Commission is currently developing a Directive on Corporate Sustainability Due Diligence, which would require EU Member States to legislate mandatory corporate human rights and environmental due diligence. Responsible business conduct and the tourism industry in Vietnam • Guidance for companies • 2022 | 23