Exploring Environmental, Social, and Governance (ESG) Reporting at Vietnamese Company Case Studies

Nguyen Thi Mai Anh, Nguyen Thi Phuong Dung () and Pham Anh Tuan
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Nguyen Thi Mai Anh: Hanoi University of Science and Technology, Department of Business Administration, School of Economics and Management
Nguyen Thi Phuong Dung: Hanoi University of Science and Technology, Department of Financial Management, School of Economics and Management
Pham Anh Tuan: AASC Auditing Firm

A chapter in Proceedings of the 11th International Conference on Emerging Challenges: Smart Business and Digital Economy 2023 (ICECH 2023), 2023, pp 24-34 from Springer

Abstract: Abstract Research purpose: The objective of this study is to explore case studies of performing ESG to provide insight into ESG activities and reports at Vietnamese companies. Research motivation: At present, there are few previous studies on actual ESG activities at Vietnamese enterprises, and what activities or reports are conducted at specific enterprises. Research design, approach, and method: Scenario-based approach for case studies analysis, interviews, and document analysis is employed in this research. Main findings: This article figures out the scheme of ESG regulations in Vietnam and analyzes the main characteristics of ESG performance in two case studies of Vietnamese companies. We found the details of three aspects of environmental, social, and governance performance at the two companies, one in the industrial development zone sector and one in the agricultural sector. Practical/managerial implications: To promote the performance and disclosure of ESG information in Vietnamese companies, to enhance the awareness of policymakers on providing more conditions for ESG practices in the future.

Keywords: ESG; report; performance; Vietnamese enterprises; case studies (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-348-1_4

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