{"id":33056,"date":"2026-02-10T07:49:08","date_gmt":"2026-02-10T00:49:08","guid":{"rendered":"https:\/\/carbon-credits.vn\/doanh-nghiep-nao-bat-buoc-phai-lap-bao-cao-esg\/"},"modified":"2026-06-10T11:34:20","modified_gmt":"2026-06-10T04:34:20","slug":"doanh-nghiep-nao-bat-buoc-phai-lap-bao-cao-esg","status":"publish","type":"post","link":"https:\/\/carbon-credits.vn\/zh-hans\/doanh-nghiep-nao-bat-buoc-phai-lap-bao-cao-esg\/","title":{"rendered":"\u54ea\u4e9b\u4f01\u4e1a\u5fc5\u987b\u7f16\u5236 ESG \u62a5\u544a\uff1f"},"content":{"rendered":"\t\t
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L\u1eddi d\u1eabn t\u1eeb Nh\u00f3m Chuy\u00ean gia:<\/strong><\/p>

Trong h\u01a1n 5 n\u0103m \u0111\u1ed3ng h\u00e0nh c\u00f9ng h\u00e0ng tr\u0103m doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u00ean h\u00e0nh tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i xanh v\u00e0 tu\u00e2n th\u1ee7 ESG, ch\u00fang t\u00f4i \u2013 C\u00f4ng ty C\u1ed5 Ph\u1ea7n Carbon Credit Viet Nam \u2013 nh\u1eadn th\u1ea5y m\u1ed9t th\u1ef1c t\u1ebf \u0111\u00e1ng lo ng\u1ea1i: ph\u1ea7n l\u1edbn doanh nghi\u1ec7p v\u1eabn ch\u01b0a n\u1eafm r\u00f5 m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c l\u1eadp b\u00e1o c\u00e1o ESG hay kh\u00f4ng, v\u00e0 n\u1ebfu c\u00f3 th\u00ec ph\u1ea3i tu\u00e2n th\u1ee7 nh\u1eefng quy \u0111\u1ecbnh n\u00e0o.<\/p>

C\u00e2u h\u1ecfi \"Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o ESG?\" t\u01b0\u1edfng ch\u1eebng \u0111\u01a1n gi\u1ea3n, nh\u01b0ng th\u1ef1c t\u1ebf l\u1ea1i v\u00f4 c\u00f9ng ph\u1ee9c t\u1ea1p khi doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t \u0111\u1ed3ng th\u1eddi v\u1edbi quy \u0111\u1ecbnh trong n\u01b0\u1edbc (Th\u00f4ng t\u01b0 96\/2020\/TT-BTC) v\u00e0 h\u00e0ng lo\u1ea1t y\u00eau c\u1ea7u qu\u1ed1c t\u1ebf nh\u01b0 CSRD c\u1ee7a EU, quy \u0111\u1ecbnh SEC c\u1ee7a M\u1ef9, hay chu\u1ea9n m\u1ef1c ISSB \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i t\u1ea1i ch\u00e2u \u00c1.<\/p>

B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n nh\u1eb1m cung c\u1ea5p cho Qu\u00fd doanh nghi\u1ec7p m\u1ed9t b\u1ee9c tranh to\u00e0n c\u1ea3nh, c\u00f3 h\u1ec7 th\u1ed1ng v\u00e0 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ebfn th\u00e1ng 2\/2026 v\u1ec1 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o ESG \u2013 t\u1eeb quy \u0111\u1ecbnh ph\u00e1p l\u00fd Vi\u1ec7t Nam \u0111\u1ebfn c\u00e1c khung ph\u00e1p l\u00fd qu\u1ed1c t\u1ebf c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u v\u00e0 doanh nghi\u1ec7p trong chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u.<\/p><\/blockquote>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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1. T\u1ed5ng quan: B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd ESG \u0111ang thay \u0111\u1ed5i nhanh ch\u00f3ng<\/h2>\t\t\t\t<\/div>\n\t\t
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N\u0103m 2025-2028 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 giai \u0111o\u1ea1n tri\u1ec3n khai quan tr\u1ecdng nh\u1ea5t c\u1ee7a h\u1ea7u h\u1ebft c\u00e1c khung ph\u00e1p l\u00fd ESG tr\u00ean to\u00e0n c\u1ea7u. Theo b\u00e1o c\u00e1o c\u1ee7a IFRS Foundation (2025), hi\u1ec7n \u0111\u00e3 c\u00f3 37 qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5, chi\u1ebfm kho\u1ea3ng 60% GDP to\u00e0n c\u1ea7u, \u0111\u00e3 \u00e1p d\u1ee5ng ho\u1eb7c \u0111ang ti\u1ebfn h\u00e0nh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c ISSB.<\/p>

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam, \u00e1p l\u1ef1c tu\u00e2n th\u1ee7 ESG kh\u00f4ng ch\u1ec9 \u0111\u1ebfn t\u1eeb quy \u0111\u1ecbnh n\u1ed9i \u0111\u1ecba m\u00e0 c\u00f2n t\u1eeb y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh chu\u1ed7i cung \u1ee9ng (supply chain due diligence) \u2013 \u0111\u1eb7c bi\u1ec7t l\u00e0 Ch\u1ec9 th\u1ecb CSDDD v\u00e0 y\u00eau c\u1ea7u b\u00e1o c\u00e1o chu\u1ed7i gi\u00e1 tr\u1ecb theo CSRD c\u1ee7a EU, bu\u1ed9c c\u00e1c nh\u00e0 mua h\u00e0ng ch\u00e2u \u00c2u ph\u1ea3i thu th\u1eadp d\u1eef li\u1ec7u ESG t\u1eeb nh\u00e0 cung c\u1ea5p (PwC Vietnam, 2024).<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2. Quy \u0111\u1ecbnh Vi\u1ec7t Nam: Th\u00f4ng t\u01b0 96\/2020\/TT-BTC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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2.1. Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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Th\u00f4ng t\u01b0 96\/2020\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 16\/11\/2020, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2021, thay th\u1ebf Th\u00f4ng t\u01b0 155\/2015\/TT-BTC v\u1edbi c\u00e1c y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin v\u1ec1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 (B\u1ed9 T\u00e0i ch\u00ednh, 2020).<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Theo \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng bao g\u1ed3m:<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t

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C\u00f4ng ty \u0111\u1ea1i ch\u00fang:<\/strong> Bao g\u1ed3m c\u1ea3 c\u00f4ng ty ni\u00eam y\u1ebft (HOSE, HNX) v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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C\u00f4ng ty ch\u1ee9ng kho\u00e1n:<\/strong> T\u1ea5t c\u1ea3 c\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9:<\/strong> T\u1ea5t c\u1ea3 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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T\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu:<\/strong> Doanh nghi\u1ec7p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ra c\u00f4ng ch\u00fang<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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C\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn:<\/strong> V\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 120 t\u1ef7 VND tr\u1edf l\u00ean \u2013 c\u00f3 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o n\u00e2ng cao<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u0110\u00e1ng ch\u00fa \u00fd:<\/strong> Th\u00f4ng t\u01b0 68\/2024\/TT-BTC \u0111\u00e3 b\u1ed5 sung y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin b\u1eb1ng ti\u1ebfng Anh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn (Slaughter and May, 2025).<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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2.2. N\u1ed9i dung b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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Theo Ph\u1ee5 l\u1ee5c IV M\u1ee5c II.6 c\u1ee7a Th\u00f4ng t\u01b0, n\u1ed9i dung b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng ph\u1ea3i bao g\u1ed3m c\u00e1c ch\u1ec9 s\u1ed1 v\u1ec1: (1) M\u00f4i tr\u01b0\u1eddng \u2013 nguy\u00ean v\u1eadt li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, n\u01b0\u1edbc, ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh; (2) X\u00e3 h\u1ed9i \u2013 lao \u0111\u1ed9ng, an to\u00e0n s\u1ee9c kh\u1ecfe ngh\u1ec1 nghi\u1ec7p, c\u1ed9ng \u0111\u1ed3ng; v\u00e0 (3) Qu\u1ea3n tr\u1ecb \u2013 c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb, \u0111\u1ea1o \u0111\u1ee9c kinh doanh (Keslio, 2024).<\/p>

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn l\u1eadp b\u00e1o c\u00e1o t\u00edch h\u1ee3p trong b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean ho\u1eb7c l\u1eadp b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng ri\u00eang bi\u1ec7t. Th\u00f4ng t\u01b0 khuy\u1ebfn kh\u00edch \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn, trong \u0111\u00f3 GRI Standards \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp nh\u01b0 khung tham chi\u1ebfu (Green in Vietnam, 2024).<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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2.3. Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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\r\n\t\t\t\t\t\tB\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean (bao g\u1ed3m ph\u1ea7n ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng) ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh \u2013 t\u1ee9c l\u00e0 ng\u00e0y 31\/3 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac v\u00e0o 31\/12.\n\nTheo Ngh\u1ecb \u0111\u1ecbnh 156\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 128\/2021\/N\u0110-CP), m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau (Mondaq, 2022):\n\n\n\n\n\n
H\u00e0nh vi vi ph\u1ea1m<\/th>\nM\u1ee9c ph\u1ea1t<\/th>\n<\/tr>\n
N\u1ed9p b\u00e1o c\u00e1o ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p<\/td>\n70 \u2013 100 tri\u1ec7u VND<\/td>\n<\/tr>\n
C\u00f4ng b\u1ed1 th\u00f4ng tin sai l\u1ec7ch, kh\u00f4ng ch\u00ednh x\u00e1c<\/td>\n100 \u2013 200 tri\u1ec7u VND<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 t\u00edch c\u1ef1c th\u1ef1c thi c\u00e1c quy \u0111\u1ecbnh n\u00e0y, v\u1edbi nhi\u1ec1u quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c ban h\u00e0nh trong n\u0103m 2024-2025 (Vietnam.vn, 2025).\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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3. Y\u00eau c\u1ea7u qu\u1ed1c t\u1ebf: EU, M\u1ef9 v\u00e0 Chu\u1ea9n m\u1ef1c to\u00e0n c\u1ea7u<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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3.1. Ch\u1ec9 th\u1ecb CSRD c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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\r\n\t\t\t\t\t\tCh\u1ec9 th\u1ecb B\u00e1o c\u00e1o Ph\u00e1t tri\u1ec3n B\u1ec1n v\u1eefng Doanh nghi\u1ec7p (CSRD \u2013 Directive 2022\/2464) ban \u0111\u1ea7u \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf l\u00e0 khung ph\u00e1p l\u00fd b\u00e1o c\u00e1o b\u1ec1n v\u1eefng tham v\u1ecdng nh\u1ea5t th\u1ebf gi\u1edbi. Tuy nhi\u00ean, g\u00f3i Omnibus I \u0111\u01b0\u1ee3c th\u00f4ng qua v\u00e0o th\u00e1ng 12\/2025 \u0111\u00e3 thu h\u1eb9p \u0111\u00e1ng k\u1ec3 ph\u1ea1m vi \u00e1p d\u1ee5ng (European Commission, 2025).\n\nTheo quy \u0111\u1ecbnh m\u1edbi, ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean \u0111\u00e1ng k\u1ec3: doanh nghi\u1ec7p ph\u1ea3i c\u00f3 tr\u00ean 1.000 nh\u00e2n vi\u00ean V\u00c0 doanh thu thu\u1ea7n t\u1eeb 450 tri\u1ec7u EUR tr\u1edf l\u00ean (so v\u1edbi ng\u01b0\u1ee1ng c\u0169 l\u00e0 250 nh\u00e2n vi\u00ean v\u00e0 50 tri\u1ec7u EUR doanh thu). \u0110i\u1ec1u n\u00e0y l\u00e0m gi\u1ea3m kho\u1ea3ng 80-90% s\u1ed1 doanh nghi\u1ec7p ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp.\n\nL\u1ed9 tr\u00ecnh tri\u1ec3n khai CSRD (sau \u0111i\u1ec1u ch\u1ec9nh Omnibus I):\n\n\n\n\n\n\n\n
Nh\u00f3m doanh nghi\u1ec7p<\/th>\nL\u1ed9 tr\u00ecnh c\u0169<\/th>\nL\u1ed9 tr\u00ecnh m\u1edbi<\/th>\n<\/tr>\n
DN l\u1edbn ni\u00eam y\u1ebft (thu\u1ed9c NFRD c\u0169)<\/td>\nFY2024 (BC 2025)<\/td>\nKh\u00f4ng \u0111\u1ed5i<\/td>\n<\/tr>\n
DN l\u1edbn kh\u00e1c (>1000 NV, >\u20ac450M)<\/td>\nFY2025 (BC 2026)<\/td>\nFY2027 (BC 2028)<\/td>\n<\/tr>\n
SME ni\u00eam y\u1ebft<\/td>\nFY2026 (BC 2027)<\/td>\nLo\u1ea1i kh\u1ecfi ph\u1ea1m vi<\/td>\n<\/tr>\n
DN ngo\u00e0i EU (>\u20ac450M doanh thu EU)<\/td>\nFY2028 (BC 2029)<\/td>\nKh\u00f4ng \u0111\u1ed5i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\u0110i\u1ec1u quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam l\u00e0 quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o chu\u1ed7i gi\u00e1 tr\u1ecb (value chain reporting). C\u00e1c doanh nghi\u1ec7p EU ch\u1ecbu CSRD ph\u1ea3i c\u00f4ng b\u1ed1 th\u00f4ng tin v\u1ec1 to\u00e0n b\u1ed9 chu\u1ed7i cung \u1ee9ng, t\u1ea1o \u00e1p l\u1ef1c gi\u00e1n ti\u1ebfp l\u00ean nh\u00e0 cung c\u1ea5p Vi\u1ec7t Nam ph\u1ea3i cung c\u1ea5p d\u1eef li\u1ec7u v\u1ec1 ph\u00e1t th\u1ea3i Scope 3, th\u1ef1c h\u00e0nh lao \u0111\u1ed9ng v\u00e0 th\u1ea9m \u0111\u1ecbnh nh\u00e2n quy\u1ec1n (Carbonfact, 2024).\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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3.2. Quy \u0111\u1ecbnh SEC c\u1ee7a Hoa K\u1ef3<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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\u1ee6y ban Ch\u1ee9ng kho\u00e1n v\u00e0 Giao d\u1ecbch Hoa K\u1ef3 (SEC) \u0111\u00e3 th\u00f4ng qua quy t\u1eafc c\u00f4ng b\u1ed1 kh\u00ed h\u1eadu v\u00e0o ng\u00e0y 06\/03\/2024, tuy nhi\u00ean quy t\u1eafc n\u00e0y ch\u01b0a bao gi\u1edd c\u00f3 hi\u1ec7u l\u1ef1c do b\u1ecb khi\u1ebfu ki\u1ec7n ngay l\u1eadp t\u1ee9c<\/strong> (Harvard Law School Forum, 2025).<\/p>

SEC \u0111\u00e3 t\u1ef1 nguy\u1ec7n \u0111\u00ecnh ch\u1ec9 quy t\u1eafc v\u00e0o ng\u00e0y 04\/04\/2024 trong khi ch\u1edd xem x\u00e9t t\u01b0 ph\u00e1p t\u1ea1i v\u1ee5 Iowa v. SEC. \u0110\u1ebfn th\u00e1ng 3\/2025, SEC \u0111\u00e3 b\u1ecf phi\u1ebfu r\u00fat l\u1ea1i vi\u1ec7c b\u1ea3o v\u1ec7 quy t\u1eafc. T\u00ednh \u0111\u1ebfn \u0111\u1ea7u n\u0103m 2026, T\u00f2a Ph\u00fac th\u1ea9m Khu v\u1ef1c 8 \u0111\u00e3 gi\u1eef nguy\u00ean v\u1ee5 \u00e1n v\u00e0 SEC tuy\u00ean b\u1ed1 kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh xem x\u00e9t l\u1ea1i quy t\u1eafc (ESG Dive, 2025).<\/p>

T\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf: M\u1eb7c d\u00f9 v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c, quy t\u1eafc kh\u00ed h\u1eadu c\u1ee7a SEC kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c th\u1ef1c thi d\u01b0\u1edbi ban l\u00e3nh \u0111\u1ea1o hi\u1ec7n t\u1ea1i. Tuy nhi\u00ean, c\u00e1c khung ph\u00e1p l\u00fd thay th\u1ebf v\u1eabn c\u00f3 hi\u1ec7u l\u1ef1c, bao g\u1ed3m \u0110\u1ea1o lu\u1eadt SB 253 c\u1ee7a California<\/strong> y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u1eeb th\u00e1ng 8\/2026 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty l\u1edbn ho\u1ea1t \u0111\u1ed9ng t\u1ea1i California (White & Case, 2024).<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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3.3. Chu\u1ea9n m\u1ef1c ISSB (IFRS S1 v\u00e0 S2)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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\r\n\t\t\t\t\t\tH\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c B\u1ec1n v\u1eefng Qu\u1ed1c t\u1ebf (ISSB) \u0111\u00e3 ban h\u00e0nh IFRS S1 (Y\u00eau c\u1ea7u chung) v\u00e0 IFRS S2 (C\u00f4ng b\u1ed1 li\u00ean quan \u0111\u1ebfn kh\u00ed h\u1eadu) v\u00e0o ng\u00e0y 26\/06\/2023, c\u00f3 hi\u1ec7u l\u1ef1c cho c\u00e1c k\u1ef3 b\u00e1o c\u00e1o h\u00e0ng n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2024. Sau khi \u0111\u01b0\u1ee3c IOSCO ph\u00ea duy\u1ec7t v\u00e0o ng\u00e0y 25\/07\/2023, vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00e3 ti\u1ebfn tri\u1ec3n nhanh ch\u00f3ng t\u1ea1i c\u00e1c th\u1ecb tr\u01b0\u1eddng l\u1edbn (IFRS Foundation, 2023).\n\nT\u00ednh \u0111\u1ebfn th\u00e1ng 9\/2025, 37 qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5, chi\u1ebfm kho\u1ea3ng 60% GDP to\u00e0n c\u1ea7u v\u00e0 40% v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng to\u00e0n c\u1ea7u, \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng ho\u1eb7c \u0111ang th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c ISSB (S&P Global, 2025).\n\nT\u00ecnh h\u00ecnh \u00e1p d\u1ee5ng ISSB t\u1ea1i c\u00e1c th\u1ecb tr\u01b0\u1eddng ch\u00ednh:\n\n\n\n\n\n\n\n\n\n
Qu\u1ed1c gia<\/th>\nPh\u1ea1m vi \u00e1p d\u1ee5ng<\/th>\nTh\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c<\/th>\n<\/tr>\n
Singapore<\/td>\nScope 1&2 b\u1eaft bu\u1ed9c t\u1ea5t c\u1ea3 DN ni\u00eam y\u1ebft; Scope 3 cho STI<\/td>\nFY2025 \/ FY2026<\/td>\n<\/tr>\n
Hong Kong<\/td>\nHang Seng LargeCap b\u1eaft bu\u1ed9c ho\u00e0n to\u00e0n<\/td>\nFY2026<\/td>\n<\/tr>\n
Nh\u1eadt B\u1ea3n<\/td>\nDN c\u00f3 v\u1ed1n h\u00f3a \u22653 ngh\u00ecn t\u1ef7 JPY<\/td>\nFY k\u1ebft th\u00fac 3\/2027<\/td>\n<\/tr>\n
Malaysia<\/td>\nDN c\u00f3 v\u1ed1n h\u00f3a \u2265RM 2 t\u1ef7<\/td>\nFY k\u1ebft th\u00fac 31\/12\/2025<\/td>\n<\/tr>\n
\u0110\u00e0i Loan<\/td>\nT\u1ea5t c\u1ea3 DN ni\u00eam y\u1ebft<\/td>\n2025<\/td>\n<\/tr>\n
Brazil<\/td>\nDN ni\u00eam y\u1ebft (qu\u1ed1c gia \u0111\u1ea7u ti\u00ean lu\u1eadt h\u00f3a ISSB)<\/td>\n01\/01\/2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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4. T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn doanh nghi\u1ec7p Vi\u1ec7t Nam<\/h2>\t\t\t\t<\/div>\n\t\t
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4.1. \u00c1p l\u1ef1c t\u1eeb chu\u1ed7i cung \u1ee9ng qu\u1ed1c t\u1ebf<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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T\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c khung ph\u00e1p l\u00fd ESG qu\u1ed1c t\u1ebf \u0111\u1ebfn doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u1ee7 y\u1ebfu th\u00f4ng qua c\u01a1 ch\u1ebf chu\u1ed7i cung \u1ee9ng thay v\u00ec ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp. M\u1ed9t kh\u1ea3o s\u00e1t c\u1ee7a VCCI th\u00e1ng 10\/2024 cho th\u1ea5y g\u1ea7n 60% doanh nghi\u1ec7p Vi\u1ec7t Nam xu\u1ea5t kh\u1ea9u sang EU ch\u01b0a t\u1eebng nghe \u0111\u1ebfn CSDDD, trong khi ch\u01b0a \u0111\u1ebfn m\u1ed9t n\u1eeda c\u00f3 ki\u1ebfn th\u1ee9c v\u1ec1 y\u00eau c\u1ea7u CSRD (Vietnam Investment Review, 2024).<\/p>

Ch\u1ec9 th\u1ecb CSDDD c\u1ee7a EU (c\u00f4ng b\u1ed1 ng\u00e0y 05\/07\/2024, c\u00e1c qu\u1ed1c gia th\u00e0nh vi\u00ean ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i tr\u01b0\u1edbc 26\/07\/2026) y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p EU th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh nh\u00e2n quy\u1ec1n v\u00e0 m\u00f4i tr\u01b0\u1eddng trong to\u00e0n b\u1ed9 chu\u1ed7i gi\u00e1 tr\u1ecb. \u0110\u1ebfn n\u0103m 2029, c\u00e1c c\u00f4ng ty c\u00f3 tr\u00ean 1.000 nh\u00e2n vi\u00ean v\u00e0 doanh thu 450 tri\u1ec7u EUR ph\u1ea3i t\u00edch h\u1ee3p th\u1ea9m \u0111\u1ecbnh v\u00e0o ch\u00ednh s\u00e1ch, x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c, x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch h\u00e0nh \u0111\u1ed9ng ph\u00f2ng ng\u1eeba. C\u00e1c y\u00eau c\u1ea7u n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n xu\u1ed1ng nh\u00e0 cung c\u1ea5p Vi\u1ec7t Nam th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i. M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 5% doanh thu thu\u1ea7n to\u00e0n c\u1ea7u (SGS Vietnam, 2024).<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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4.2. Ng\u00e0nh d\u1ec7t may v\u00e0 \u0111i\u1ec7n t\u1eed ch\u1ecbu t\u00e1c \u0111\u1ed9ng m\u1ea1nh nh\u1ea5t<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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\u0110\u1ea1o lu\u1eadt Ph\u00f2ng ch\u1ed1ng Lao \u0111\u1ed9ng C\u01b0\u1ee1ng b\u1ee9c Duy Ng\u00f4 Nh\u0129 (UFLPA) c\u1ee7a M\u1ef9 \u0111\u00e3 c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn xu\u1ea5t kh\u1ea9u Vi\u1ec7t Nam. Trong giai \u0111o\u1ea1n t\u1eeb th\u00e1ng 10\/2023 \u0111\u1ebfn th\u00e1ng 5\/2024, 950 l\u00f4 h\u00e0ng t\u1eeb Vi\u1ec7t Nam b\u1ecb t\u1ea1m gi\u1eef v\u1edbi t\u1ed5ng tr\u1ecb gi\u00e1 520 tri\u1ec7u USD, trong \u0111\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i Vi\u1ec7t Nam chi\u1ebfm 36% l\u00f4 h\u00e0ng li\u00ean quan \u0111\u1ebfn c\u00e1c th\u1ef1c th\u1ec3 m\u1edbi b\u1ecb b\u1ed5 sung v\u00e0o danh s\u00e1ch UFLPA (Lexology, 2024).<\/p>

Ng\u00e0nh d\u1ec7t may Vi\u1ec7t Nam, v\u1edbi kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u kho\u1ea3ng 44 t\u1ef7 USD trong n\u0103m 2024 v\u00e0 EU l\u00e0 th\u1ecb tr\u01b0\u1eddng xu\u1ea5t kh\u1ea9u l\u1edbn th\u1ee9 hai, \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi \u00e1p l\u1ef1c tu\u00e2n th\u1ee7 ng\u00e0y c\u00e0ng t\u0103ng. C\u00e1c nh\u00e0 mua h\u00e0ng EU hi\u1ec7n y\u00eau c\u1ea7u nh\u00e0 cung c\u1ea5p cung c\u1ea5p d\u1eef li\u1ec7u v\u1ec1 ph\u00e1t th\u1ea3i carbon, ngu\u1ed3n g\u1ed1c nguy\u00ean li\u1ec7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng (Vietnam Briefing, 2024).<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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4.3. Y\u00eau c\u1ea7u t\u1eeb ng\u00e0nh ng\u00e2n h\u00e0ng<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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C\u00e1c y\u00eau c\u1ea7u ESG t\u1eeb ng\u00e0nh ng\u00e2n h\u00e0ng theo khung ph\u00e1p l\u00fd c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111ang \u0111\u01b0\u1ee3c \u0111\u1ea9y m\u1ea1nh. Th\u00f4ng t\u01b0 17\/2022\/TT-NHNN y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u00edch h\u1ee3p y\u1ebfu t\u1ed1 ESG v\u00e0o quy tr\u00ecnh th\u1ea9m \u0111\u1ecbnh t\u00edn d\u1ee5ng. D\u01b0 n\u1ee3 t\u00edn d\u1ee5ng xanh \u0111\u00e3 \u0111\u1ea1t 742,8 ngh\u00ecn t\u1ef7 VND (28,17 t\u1ef7 USD) v\u00e0o qu\u00fd 3\/2024, chi\u1ebfm 4,3-4,4% t\u1ed5ng d\u01b0 n\u1ee3 v\u1edbi m\u1ee5c ti\u00eau \u0111\u1ea1t 10% v\u00e0o n\u0103m 2025 v\u00e0 25% v\u00e0o n\u0103m 2030 (VietnamPlus, 2024).<\/p>

Quy\u1ebft \u0111\u1ecbnh 1408\/Q\u0110-NHNN y\u00eau c\u1ea7u t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c cho vay trong n\u01b0\u1edbc ph\u1ea3i c\u00f3 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro m\u00f4i tr\u01b0\u1eddng v\u00e0o cu\u1ed1i n\u0103m 2025 (Green Central Banking, 2024).<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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4.4. Th\u1ecb tr\u01b0\u1eddng carbon Vi\u1ec7t Nam<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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Vi\u1ec7c ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng carbon Vi\u1ec7t Nam \u0111ang ti\u1ebfn tri\u1ec3n nhanh ch\u00f3ng theo Quy\u1ebft \u0111\u1ecbnh 232\/Q\u0110-TTg (th\u00e1ng 1\/2025). Th\u00ed \u0111i\u1ec3m ETS s\u1ebd \u0111\u01b0\u1ee3c tri\u1ec3n khai t\u1eeb th\u00e1ng 8\/2025 v\u1edbi c\u00e1c nh\u00e0 m\u00e1y \u0111i\u1ec7n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia \u0111\u1ea7u ti\u00ean, sau \u0111\u00f3 m\u1edf r\u1ed9ng sang c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u00e9p\/gang v\u00e0 xi m\u0103ng. M\u1ee5c ti\u00eau v\u1eadn h\u00e0nh \u0111\u1ea7y \u0111\u1ee7 v\u00e0o n\u0103m 2029, v\u1edbi 2.166 c\u01a1 s\u1edf ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh b\u1eaft bu\u1ed9c theo Quy\u1ebft \u0111\u1ecbnh 13\/2024\/Q\u0110-TTg (B-Company, 2024).<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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5. T\u1ed5ng h\u1ee3p: Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o ESG?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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\r\n\t\t\t\t\t\tD\u1ef1a tr\u00ean ph\u00e2n t\u00edch to\u00e0n di\u1ec7n c\u00e1c quy \u0111\u1ecbnh trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf, ch\u00fang t\u00f4i t\u1ed5ng h\u1ee3p c\u00e1c nh\u00f3m doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o ESG b\u1eaft bu\u1ed9c nh\u01b0 sau:\n\n\n\n\n\n\n\n
Nh\u00f3m doanh nghi\u1ec7p<\/th>\nC\u01a1 s\u1edf ph\u00e1p l\u00fd<\/th>\nTh\u1eddi h\u1ea1n<\/th>\n<\/tr>\n
C\u00f4ng ty \u0111\u1ea1i ch\u00fang, ni\u00eam y\u1ebft VN<\/td>\nTT 96\/2020\/TT-BTC<\/td>\nH\u00e0ng n\u0103m (31\/3)<\/td>\n<\/tr>\n
DN xu\u1ea5t kh\u1ea9u sang EU (chu\u1ed7i cung \u1ee9ng)<\/td>\nCSRD, CSDDD (gi\u00e1n ti\u1ebfp)<\/td>\n2026-2029<\/td>\n<\/tr>\n
C\u01a1 s\u1edf ph\u00e1t th\u1ea3i l\u1edbn (2.166 DN)<\/td>\nQ\u0110 13\/2024\/Q\u0110-TTg<\/td>\nT\u1eeb 3\/2025<\/td>\n<\/tr>\n
DN vay v\u1ed1n xanh<\/td>\nTT 17\/2022\/TT-NHNN<\/td>\nTheo y\u00eau c\u1ea7u NH<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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6. K\u1ebft lu\u1eadn v\u00e0 Khuy\u1ebfn ngh\u1ecb<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd ESG to\u00e0n c\u1ea7u \u0111ang b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n m\u1edf r\u1ed9ng v\u00e0 h\u1ed9i t\u1ee5 \u0111\u1ed3ng th\u1eddi. M\u1eb7c d\u00f9 EU \u0111\u00e3 thu h\u1eb9p ph\u1ea1m vi CSRD v\u00e0o th\u00e1ng 12\/2025 v\u00e0 quy t\u1eafc SEC c\u1ee7a M\u1ef9 v\u1eabn b\u1ecb \u0111\u00ecnh ch\u1ec9 do ki\u1ec7n t\u1ee5ng, xu h\u01b0\u1edbng c\u01a1 b\u1ea3n h\u01b0\u1edbng t\u1edbi c\u00f4ng b\u1ed1 kh\u00ed h\u1eadu v\u00e0 b\u1ec1n v\u1eefng b\u1eaft bu\u1ed9c v\u1eabn ti\u1ebfp t\u1ee5c kh\u00f4ng suy gi\u1ea3m. Chu\u1ea9n m\u1ef1c ISSB \u0111\u00e3 n\u1ed5i l\u00ean nh\u01b0 n\u1ec1n t\u1ea3ng to\u00e0n c\u1ea7u, v\u1edbi c\u00e1c th\u1ecb tr\u01b0\u1eddng ch\u00e2u \u00c1 tri\u1ec3n khai y\u00eau c\u1ea7u theo l\u1ed9 tr\u00ecnh nhanh h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi c\u00e1c khung ph\u00e1p l\u00fd ch\u00e2u \u00c2u.<\/p>

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam, con \u0111\u01b0\u1eddng tu\u00e2n th\u1ee7 \u01b0u ti\u00ean \u0111i qua y\u00eau c\u1ea7u chu\u1ed7i cung \u1ee9ng thay v\u00ec ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp. Doanh nghi\u1ec7p c\u1ea7n ngay l\u1eadp t\u1ee9c thi\u1ebft l\u1eadp n\u0103ng l\u1ef1c \u0111o l\u01b0\u1eddng ph\u00e1t th\u1ea3i Scope 1 v\u00e0 2, x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00e0i li\u1ec7u v\u1ec1 th\u1ef1c h\u00e0nh lao \u0111\u1ed9ng v\u00e0 th\u1ea9m \u0111\u1ecbnh nh\u00e2n quy\u1ec1n, v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng nh\u1eadn qu\u1ed1c t\u1ebf li\u00ean quan (GOTS, OEKO-TEX, GlobalG.A.P.) \u0111\u1ec3 duy tr\u00ec kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng EU v\u00e0 M\u1ef9.<\/p>

Th\u00ed \u0111i\u1ec3m th\u1ecb tr\u01b0\u1eddng carbon v\u00e0o th\u00e1ng 8\/2025 v\u00e0 y\u00eau c\u1ea7u ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh b\u1eaft bu\u1ed9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 3\/2025 \u0111\u00e1nh d\u1ea5u s\u1ef1 chuy\u1ec3n \u0111\u1ed5i c\u1ee7a Vi\u1ec7t Nam t\u1eeb tham gia ESG t\u1ef1 nguy\u1ec7n sang tu\u00e2n th\u1ee7 ph\u00e1p quy. Doanh nghi\u1ec7p coi nh\u1eefng y\u00eau c\u1ea7u n\u00e0y nh\u01b0 c\u01a1 h\u1ed9i chi\u1ebfn l\u01b0\u1ee3c thay v\u00ec g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 s\u1ebd c\u00f3 v\u1ecb th\u1ebf t\u1ed1t nh\u1ea5t khi c\u00e1c khung ph\u00e1p l\u00fd qu\u1ed1c t\u1ebf ti\u1ebfp t\u1ee5c th\u1eaft ch\u1eb7t.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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L\u1eddi chia s\u1ebb t\u1eeb Nh\u00f3m Chuy\u00ean gia ESG \u2013 C\u00f4ng ty C\u1ed5 Ph\u1ea7n Carbon Credit Viet Nam<\/strong><\/span><\/p>

Qua nhi\u1ec1u n\u0103m \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong h\u00e0nh tr\u00ecnh ESG, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y r\u1eb1ng s\u1ef1 ch\u1ee7 \u0111\u1ed9ng lu\u00f4n t\u1ea1o ra l\u1ee3i th\u1ebf c\u1ea1nh tranh. Nh\u1eefng doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u ESG t\u1eeb s\u1edbm kh\u00f4ng ch\u1ec9 tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n m\u1edf ra c\u01a1 h\u1ed9i ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n xanh, gi\u1eef v\u1eefng \u0111\u01a1n h\u00e0ng xu\u1ea5t kh\u1ea9u, v\u00e0 x\u00e2y d\u1ef1ng h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u b\u1ec1n v\u1eefng.<\/p>

Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng vi\u1ec7c \u0111\u1ecdc v\u00e0 hi\u1ec3u c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p t\u1eeb nhi\u1ec1u h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt kh\u00e1c nhau l\u00e0 th\u00e1ch th\u1ee9c kh\u00f4ng nh\u1ecf. \u0110\u00f3 l\u00e0 l\u00fd do b\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n v\u1edbi m\u1ee5c ti\u00eau “\u0111\u01a1n gi\u1ea3n h\u00f3a s\u1ef1 ph\u1ee9c t\u1ea1p” \u2013 gi\u00fap Qu\u00fd doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan nh\u1ea5t v\u1ec1 ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh trong b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd ESG \u0111ang thay \u0111\u1ed5i nhanh ch\u00f3ng.<\/p>

N\u1ebfu Qu\u00fd doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7n tr\u1ea1ng ESG, x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng thu th\u1eadp d\u1eef li\u1ec7u, l\u1eadp b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng chu\u1ea9n qu\u1ed1c t\u1ebf, ho\u1eb7c ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh theo GHG Protocol, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh.<\/p>

Tr\u00e2n tr\u1ecdng,<\/p>

Nh\u00f3m chuy\u00ean gia ESG \u2013 C\u00f4ng ty C\u1ed5 Ph\u1ea7n Carbon Credit Viet Nam<\/p><\/blockquote>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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T\u00e0i li\u1ec7u tham kh\u1ea3o (Reference List)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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B-Company (2024) Vietnam’s Carbon Credit Policy and Legal Framework. Available at: https:\/\/b-company.jp\/vietnams-carbon-credit-policy-and-legal-framework\/ (Accessed: February 2025).<\/em><\/p>

B\u1ed9 T\u00e0i ch\u00ednh (2020) Th\u00f4ng t\u01b0 s\u1ed1 96\/2020\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n. H\u00e0 N\u1ed9i: B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/p>

Carbonfact (2024) CSRD – Corporate Sustainability Reporting Directive: Reporting Requirements for Apparel and Footwear. Available at: https:\/\/www.carbonfact.com\/blog\/csrd-textile (Accessed: February 2025).<\/em><\/p>

ESG Dive (2025) ‘SEC declines to confirm whether climate disclosure rule will be upheld if it survives litigation’, ESG Dive, January 2025. Available at: https:\/\/www.esgdive.com\/ (Accessed: February 2025).<\/em><\/p>

European Commission (2025) Corporate Sustainability Reporting – Omnibus I Package. Brussels: European Commission. Available at: https:\/\/finance.ec.europa.eu\/ (Accessed: February 2025).<\/em><\/p>

Green Central Banking (2024) ‘Vietnam’s central bank announces updated green credit framework’, Green Central Banking, August 2024. Available at: https:\/\/greencentralbanking.com\/ (Accessed: February 2025).<\/em><\/p>

Green in Vietnam (2024) ‘ESG reporting regulations in Vietnam and internationally: What do businesses need to know?’, Green in Vietnam. Available at: https:\/\/en.greeninvietnam.org\/ (Accessed: February 2025).<\/em><\/p>

Harvard Law School Forum on Corporate Governance (2025) ‘Regulatory Climate Shift: Updates on the SEC Climate-Related Disclosure Rules’, Harvard Law School Forum, September 2025. Available at: https:\/\/corpgov.law.harvard.edu\/ (Accessed: February 2025).<\/em><\/p>

IFRS Foundation (2023) ‘IFRS Sustainability Disclosure Standards endorsed by international securities regulators’, IFRS Foundation News, July 2023. Available at: https:\/\/www.ifrs.org\/ (Accessed: February 2025).<\/em><\/p>

IFRS Foundation (2025) ISSB Update – Emerging Economies Group. London: IFRS Foundation. Available at: https:\/\/www.ifrs.org\/ (Accessed: February 2025).<\/em><\/p>

Keslio (2024) ‘Sustainability Reporting Requirements in Vietnam’, KeslioX. Available at: https:\/\/www.keslio.com\/ (Accessed: February 2025).<\/em><\/p>

Lexology (2024) ‘ESG In Vietnam’s Global Supply Chains: Burden And Opportunity For Suppliers’, Lexology. Available at: https:\/\/www.lexology.com\/ (Accessed: February 2025).<\/em><\/p>

Mondaq (2022) ‘Penalties For Administrative Violations In Securities Sector – Vietnam’, Mondaq. Available at: https:\/\/www.mondaq.com\/ (Accessed: February 2025).<\/em><\/p>

PwC Vietnam (2024) ‘Profound implications of the Corporate Sustainability Reporting Directive (CSRD) for the businesses in Vietnam market’, PwC Insights Hub. Available at: https:\/\/www.pwc.com\/vn\/ (Accessed: February 2025).<\/em><\/p>

S&P Global (2025) ‘September 2025 \u2013 Where does the world stand on ISSB adoption?’, S&P Global Sustainable1 ESG Regulatory Tracker. Available at: https:\/\/www.spglobal.com\/ (Accessed: February 2025).<\/em><\/p>

SGS Vietnam (2024) ‘CSDDD Q&A’, SGS Vietnam News. Available at: https:\/\/www.sgs.com\/en-vn\/ (Accessed: February 2025).<\/em><\/p>

Slaughter and May (2025) ‘ESG in APAC 2025: Vietnam’, Slaughter and May. Available at: https:\/\/www.slaughterandmay.com\/ (Accessed: February 2025).<\/em><\/p>

Vietnam Briefing (2024) ‘Drivers of Sustainable Practices in Vietnam’s Garment and Textile Sector’, Vietnam Briefing. Available at: https:\/\/www.vietnam-briefing.com\/ (Accessed: February 2025).<\/em><\/p>

Vietnam Investment Review (2024) ‘Vietnamese exporters urged to prepare for EU supply chain standards’, Vietnam Investment Review. Available at: https:\/\/vir.com.vn\/ (Accessed: February 2025).<\/em><\/p>

VietnamPlus (2024) ‘Banking sector accelerates green transition towards net-zero goals’, VietnamPlus. Available at: https:\/\/en.vietnamplus.vn\/ (Accessed: February 2025).<\/em><\/p>

White & Case (2024) ‘SEC Adopts Climate Change Disclosure Rules; Court Imposes Temporary Stay’, White & Case LLP Insight Alert. Available at: https:\/\/www.whitecase.com\/ (Accessed: February 2025).<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Tuy\u00ean b\u1ed1 mi\u1ec5n tr\u1eeb tr\u00e1ch nhi\u1ec7m:<\/strong><\/p>

B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n v\u1edbi m\u1ee5c \u0111\u00edch cung c\u1ea5p th\u00f4ng tin h\u01b0\u1edbng d\u1eabn t\u1ed5ng quan v\u00e0 kh\u00f4ng c\u1ea5u th\u00e0nh t\u01b0 v\u1ea5n ph\u00e1p l\u00fd ho\u1eb7c chuy\u00ean m\u00f4n. C\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt. Qu\u00fd doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia tr\u01b0\u1edbc khi tri\u1ec3n khai.<\/em><\/p>

\u00a9 2025 C\u00f4ng ty C\u1ed5 Ph\u1ea7n Carbon Credit Viet Nam<\/span>. B\u1ea3o l\u01b0u m\u1ecdi quy\u1ec1n.<\/p><\/blockquote>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

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