SUSTAINABILITY REPORTING OF LISTED COMPANIES IN VIETNAM: CURRENT SITUATION AND SOLUTIONS

Abstract

In the past 10 years, especially since 2013, the issue of sustainable development has become a top priority for businesses in Vietnam and around the world. Therefore, the Sustainability Report is also being invested in by businesses, both in terms of publication method and quality of published information. For the quality of the Sustainability Report to be guaranteed and increasingly improved, international organizations, typically GRI (Global Reporting Initiative), have issued specific and comprehensive sets of standards on how to publish the Sustainability Report that can all be widely used by businesses around the world. However, there are still several problems that make the Sustainability Report of Vietnamese enterprises, even listed enterprises, reveal many limitations and not meet the quality requirements, causing businesses to not attract investors for their sustainable development projects. The article researches the basic issues of the Sustainability Report, analyzes the overall situation of Sustainability Report publication at listed enterprises in Vietnam, stating a solution to the current situation of concern and thereby providing some recommendations for relevant parties, contributing to improving the quality of the enterprise's Sustainability Report.