ASEANSustainability Disclosure & Corporate ReportingActive
System Framework:
Vietnam Sustainability Disclosure Framework
ENFORCEMENT TIMELINE
Enacted 2022 (amended 2025)
Enforcement: Enacted 2022 (amended 2025)
Overview
This is a disclosure framework led by the State Securities Commission of Vietnam (SSC). Procedures are underway to recommend and mandate, primarily for listed companies, the disclosure of environmental impact data and sustainability initiative information.
Enforcement Timeline
2022: Disclosure guidelines on ESG and green finance information took effect.
2025: Verification of phased disclosure application in line with the roadmap for IFRS S1/S2 compliance.
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Business Impact
- Engagement with overseas investors
- Establishing ESG information systems
- Disclosure of climate-related information
- Preparation for future ISSB compliance