Tích hợp chuẩn mực báo cáo bền vững quốc tế vào báo cáo tài chính hợp nhất của các ngân hàng thương mại Việt Nam

Abstract

The introduction of IFRS Sustainability Standards (IFRS S1 and IFRS S2) by the International Sustainability Standards Board marks a significant turning point in the convergence of financial reporting and sustainability reporting globally. These two standards aim to provide information on risks and opportunities related to sustainability that significantly impact enterprise value, particularly cash flow, access to capital, and cost of capital. This paper analyzes the core content of IFRS S1 and IFRS S2, assesses the current state of sustainability reporting and financial statements in Vietnamese commercial banks, and offers policy recommendations for integrating IFRS S1 and S2 into consolidated financial statements in line with the legal context and green banking strategy in Vietnam.