The Global Code of Ethics for Tourism (GCET) is a comprehensive set of principles whose purpose is to guide stakeholders in tourism development: central and local governments, local communities, the tourism industry and its professionals, as well as visitors, both international and domestic.

A detailed list of "stakeholders in tourism development" can be found in the attached report on the WTO Survey on the Implementation of the Global Code of Ethics for Tourism (2005), paragraph 32:

• national governments;
• local governments with specific competence in tourism matters;
• tourism establishments and tourism enterprises, including their associations;
• institutions engaged in financing tourism projects;
• tourism employees, tourism professionals and tourism consultants;
• trade unions of tourism employees;
• tourism education and training centers;
• travellers, including business travellers, and visitors to tourism destinations, sites and attractions;
• local populations and host communities at tourism destinations through their representatives;
• other juridical and natural persons having stakes in tourism development including non-governmental organizations specializing in tourism and directly involved in tourism projects and the supply of tourism services."