NÂNG CAO TÍNH MINH BẠCH TRONG BÁO CÁO PHÁT TRIỂN BỀN VỮNG TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM

Abstract

Sustainable development reporting or Environmental, Social, and Governance (ESG) reporting allows listed ompanies to disclose more transparent information about risks and opportunities they may encounter in their future business. The standards for assessing sustainable development disclosure are focused on the needs of investors and stakeholders in the stock market. With the ongoing development trend, there is a growing demand for new sustainability reporting
standards to target at expanding and improving the use of existing standards by listed companies when disclosing information related to ESG impacts, thereby contributing to moving the transition towards more sustainable development goals.