REGULATIONS ON ESG COMPLIANCE FOR VIETNAMESE EXPORTING ENTERPRISES TARGETING THE EU MARKET

Abstract

Abstract: As ESG standards evolve from voluntary practices into mandatory technical 
barriers in developed markets, this study examines the compliance landscape for Vietnamese 
enterprises exporting to the European Union (EU). Utilizing legal document analysis and a 
synthesis of secondary research, the author elucidates the interplay between international 
mandates and the Vietnamese legal framework, while evaluating the practical opportunities 
and challenges involved. Materially, the author proposed a three-stage ESG implementation 
roadmap, guiding businesses from initial needs assessment and framework standardization to 
reporting disclosure in alignment with international standards. This roadmap is presented as 
a vital strategy for Vietnamese exporters to not only navigate stringent EU regulations but also 
secure a resilient competitive advantage in the global marketplace.