ENHANCING INTERNAL CONTROL TO PROMOTE ESG INTEGRATION IN VIETNAMESE ENTERPRISES

Abstract

Environmental, Social, and Governance (ESG) integration has become an essential trend in modern corporate governance. However, ESG implementation in Vietnam remains largely superficial, fragmented, and insufficiently supported by internal control. This paper analyzes key limitations within existing internal control frameworks related to ESG and proposes solutions for redesigning them to better incorporate ESG factors. Strengthening internal control in this direction can enhance transparency, manage nonfinancial risks, and support sustainable development in Vietnamese enterprises.