INTERNATIONAL JOURNAL OF TOURISM, TRAVEL AND HOSPITALITY LAW activity in the face of various scenarios, including the current international economic and environmental crisis. It is called a code of ethics for tourism because it takes into account the values of public order that inform coexistence and co-operation between peoples. When visiting a place, relationships are established that go beyond the mere economic exchange between the place visited and the tourist, (...) "symbolic, affective exchanges, ways of seeing the world, ways of speaking, behaving, preparing food, playing games. In other words, elements of the culture of each region or group are exposed and exchanged". (REGULES, et al, 2007). Ethical behavior in tourism therefore represents: A demand aimed at all the agents involved in tourism activities: tourists, public authorities, companies and the receiving community. There is a need for these agents to have, as principles, the valorization of life, mutual respect, respect for difference, local culture and the preservation of the environment". (REGULES; et al, 2007, p.9) In this context, the World Code of Ethics for Tourism (WCET) was conceived, with nine principles that set out the rules of the game for states and non-state actors, and a final one that deals with dispute resolution based on conciliation (BADARÓ, 2012). Along these lines, the integration of the principles of the World Code of Ethics for Tourism with ESG (Environmental, Social, and Governance) practices represents a holistic and innovative approach to sustainable and responsible tourism. This combination emphasizes the need for tourism management that is not only economically beneficial, but that also respects the environment, local communities and follows ethical and responsible governance practices. So, if tourism is a powerful tool for strengthening peaceful relations and cooperation between peoples, it is necessary to create mechanisms to ensure that this sector does not have a negative impact on the areas it exploits. From an urban-environmental point of view, for example, tourism should not pollute, deforest or occupy preserved areas and end up causing a loss of the local environmental heritage or ecological and biodiversity problems. From a social point of view, there should be no depredation of heritage or even exploitation of children and young people, which calls on states and municipalities to include in their national policies and plans incentives to improve the educational level of communities and the creation of a local cultural identity that educates through preservation. Prior to the 1999 World Code of Ethics for Tourism, various documents progressively contributed to the centralization of the issue today. Examples include the Manila Declaration on World Tourism of 1980, which highlights the
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