SIDS Accelerated Modalities of Action (SAMOA) Pathway A/RES/69/15 (c) Fostering entrepreneurship and innovation, building capacity and increasing the competitiveness and social entrepreneurship of micro, small and medium-sized enterprises and State-owned enterprises in small island developing States, as well as encouraging inclusive and sustainable industrial development with the participation of all people, including the poor, women, youth and persons with disabilities; (d) Supporting national, regional and international initiatives that develop and increase the capacity and development impact of the financial services industry in small island developing States; (e) Creating local decent jobs through private and public projects and encouraging entrepreneurs to start up environmentally sound businesses through adequate and appropriate incentives; (f) Promoting and fostering an environment conducive to increased public and private sector investment and the creation of decent jobs and livelihoods that contribute to sustainable development, with full respect for international labour standards; (g) Promoting and enhancing the use of information and communications technologies for, inter alia, education, the creation of employment, in particular youth employment, and economic sustainability purposes in small island developing States; (h) Promoting and enhancing gender equality and women’s equal participation, including in policies and programmes in the public and private sectors in small island developing States; (i) Setting national regulatory and policy frameworks, as appropriate, that enable business and industry to advance sustainable development initiatives, taking into account the importance of transparency, accountability and corporate social responsibility. 28. Acknowledging the way in which debt servicing limits the fiscal space of highly indebted small island developing States, we support the consideration of traditional and innovative approaches to promote the debt sustainability of highly indebted small island developing States, including their continued eligibility for concessionary financing from international financial institutions, as appropriate, and the strengthening of domestic revenue mobilization. 29. We acknowledge the importance of addressing debt sustainability to ensure the smooth transition of those small island developing States that have graduated from least developed country status. Sustainable tourism 30. Recognizing that sustainable tourism represents an important driver of sustainable economic growth and decent job creation, we strongly support small island developing States in taking the following actions: (a) Developing and implementing policies that promote responsive, responsible, resilient and sustainable tourism, inclusive of all peoples; (b) Diversifying sustainable tourism through products and services, including large-scale tourism projects with positive economic, social and environmental impacts and the development of ecotourism, agritourism and cultural tourism; 7/30