Whale Watching is a non-extractive, recreational activity that focuses on the observation of whales, dolphins and porpoises in their habitat (i.e. natural environment). Since all of the above animals belong to order Cetacea and some of them are not whales, a more appropriate and accurate definition for the activity is Cetacean Watching. A growing industry In 2009 IFAW published a comprehensive report on tourism numbers, expenditures and economic benefits of Whale Watching worldwide. It was estimated that about 13 million people went watching cetaceans in 2008, for a total generated revenue of 2.1 billion U.S. dollars. The PDF version of the report can be downloaded from the IFAW's website here. Sustainability It is now widely accepted than unregulated Whale Watching can have a negative impact on the animals. Hence, it has become more and more urgent to create guidelines and enforce a code of conduct wherever the activity is carried out commercially. While there is no international standard set of regulations, we outlined for you a sensible and widely implemented Whale Watching Code of Conduct.