Law on enterprise environmental information disclosure - Perspectives from the current investment trends of ESG green stocks

Abstract

Environmental, Social and Corporate, Governance policy information, especially environmental information, always plays an important role in the process of assessing enterprises’ sustainable development as well as their potential risks. Investing in “green stocks” is identified as an inevitable trend in the development policies of many countries around the world, including Vietnam. The article focuses on clarifying related concepts and initially analyzing the advantages and disadvantages of the law on corporate environmental information disclosure in the current trend of increasing investment in green stocks. On that basis, the author raises a number of recommendations to improve policies and laws, strengthen the responsibility of enterprise environmental information disclosure, and promote sustainable development in Vietnam.