3. Use the UN Guiding Principles process of human rights due diligence The UN Guiding Principles outline that the process of human rights due diligence involves four key steps: Figure 5: UN Guiding Principles process of human rights due diligence Identify and access actual and potential human rights impacts Integrate and act on the findings Communicate and account for how risks and impacts have been addressed Track response and effectiveness Responsible business conduct and the tourism industry in Vietnam • Guidance for companies • 2022 | 41