SUSTAINABILITY: UNWTO AND THE WORLD CODE OF ETHICS FOR TOURISM importance of tourism as a means of reducing tensions between states, as well as their responsibility for the development and expansion of tourism; the Tourist Code of 1985 and Resolution 364 of the General Assembly of the World Tourism Organization of 1997. In terms of environmental aspects, the Code emphasizes the development of forms of tourism that save precious resources such as water and energy, while minimizing the production of waste. This approach complements the environmental pillar of the ESG, which seeks to reduce the negative impact of tourism on the environment by promoting the conservation of biodiversity and natural ecosystems (UNWTO, 2023). In the social dimension, the Code and ESG practices meet in the common goal of benefiting local communities. Tourism, as articulated by the soft norm, should fairly share economic, social and cultural benefits with local communities, reflecting ESG's commitment to fair labor practices, promotion of employee well-being and respect for local culture (SOLIMAR INTERNATIONAL, 2023). With regard to governance, the Code emphasizes the importance of transparency and accountability on the part of tourism professionals. This aligns directly with ESG governance, which promotes ethical, transparent and responsible business practices, guaranteeing the safety and well-being of clients (UNWTO, 2023). Therefore, understanding the principles of the World Code of Ethics for Tourism as a prism for ESG practices offers a comprehensive framework for developing tourism that is environmentally sustainable, socially inclusive and ethically governed. This approach ensures that tourism is a positive force, capable of generating economic benefits without compromising natural, cultural and social resources for future generations. As far as the legal nature of the world code of ethics for tourism is concerned, it should be noted that this is not binding either, because as a rule, codes of conduct issued by International Organizations relate to behavior recommended to States and other actors, and therefore non- binding behavior. Not mandatory but negotiated. In other words, there is no such thing as tacit soft law since even "in memoranda of understanding, declarations or codes of conduct, the actors express certain preferences and make concessions in order to get the final document drawn up".8(GUERRA, 2023, p.253) 8 Another very relevant example of the use of codes of conduct concerns the management of transboundary radioactive waste. Drawn up in 1989 by a group of experts, the code influenced "the Joint Convention on the Safe Management of Nuclear Fuel and Radioactive Wastes drawn up seven years later (...)". The Convention refers to a series of provisions of
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