The responsibility to respect human rights is a global standard of expected conduct for all business enterprises wherever they operate. It exists independently of States’ abilities and/or willingness to fulfil their own human rights obligations, and does not diminish those obligations. And it exists over and above compliance with national laws and regulations protecting human rights. Commentary to UN Guiding Principle 11 The UN Guiding Principles are now the global How is this different from corporate social responsibility? Corporate social responsibility (CSR) is often viewed as a voluntary commitment, philanthropic exercise, or a form of self-regulation. While there is no universal definition of CSR, and its practice varies widely, CSR efforts tend to focus on making a positive contribution to society by helping certain causes. It is often seen as an ‘add-on’ and exists separately to core business functions and operations. Unlike optional CSR approaches, the business responsibility to respect human rights, as enshrined in the UN Guiding Principles, requires businesses to investigate and address the potential or actual human rights impacts of their operations. It requires embedding policies and practices into business operations and strategies. A key component of the UN Guiding Principles is that a business cannot offset its human rights responsibilities: a business cannot negate its responsibilities in one area by doing good in another. standard for preventing and addressing adverse human rights impacts related to business. Nearly a decade after their adoption, the UN Guiding Principles have been implemented into law, policy and practice around the world. The widespread and rapid uptake of the UN Guiding Principles, and other key frameworks outlined below, has underlined the increasing expectation on companies to operate in a sustainable, responsible and respectful manner. Responsible business conduct and the tourism industry in Vietnam • Guidance for companies • 2022 | 19