SUSTAINABILITY: UNWTO AND THE WORLD CODE OF ETHICS FOR TOURISM sustainable finance. This framework aims to harmonize ESG reporting practices, improving the comparability and scalability of these reports in the tourism sector. This is especially relevant in the context of concerns about "greenwashing", where insufficient data can provide a distorted view of companies' performance. (UNWTO, 2023). Within the scope of ESG, the UNWTO emphasizes the importance of sustainable management in the hotel and tourism sector, encouraging strategies that address environmental, social and governance issues. In addition, the organization promotes education and innovation in tourism through projects, start-up competitions and educational programs (UNWTO, 2023). However, if these are just principles, how can they be turned into more concrete mechanisms that can be incorporated into corporate practice? Some of the main ways of giving substance to these responsibilities is through the socalled "sustainability clause" or even "statements of corporate social responsibility" in commercial contracts6 (ERSHOV, 2023, p.3). This socio-environmental responsibility comes from the understanding that the company, as a human organization, is in interaction with its environment and these interactions "cause externalities that affect its stakeholders not only from an economic and legal point of view, but also from a social and environmental point of view." (SARDINHA, 2009, p.43)7 In this context, the World Code of Ethics for Tourism, the tourism softnorm, establishes a set of principles designed to guide tourism policies and practices around the world (BADARÓ, 2010). This code of conduct focuses on aspects such as sustainability, ethics and social responsibility, in line with broader ESG objectives. IV. THE WORLD CODE OF ETHICS FOR TOURISM Aware of its role in international tourism, the UNWTO, through a Special Committee (involving the governments of UNWTO member states and the private sector, as well as other international organizations), prepared a code of conduct to guarantee the responsible and sustainable development of the 6 Sustainability clauses; social responsibility statements in commercial contracts (our translation). 7 Numerous tourism projects stand out in this regard. For example, as mentioned by Vidal and Topke (2013), the Amazon Native Bee Breeding Project involves the local community both in the preparation of the product and in raising awareness of the activity of the beekeeper, which results in income for local families and a special attraction for tourists.
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