Entering 2026, the Sustainability departments of many listed and FDI companies in Vietnam are on “red alert”. The reason is not a lack of data, but rather that: the GRI (Global Reporting Initiative) Standards have officially changed the game.
If your company is still struggling to gather quantitative indicators the old way, there is a high risk that this year's sustainability report will be rejected by international assurance providers or, worse, labelled “greenwashing” by the market.
- The essence of the GRI 2026 changes: not just numbers
From 1 January 2026, GRI 101 (Biodiversity) officially took effect, followed by a tightening roadmap for GRI 102 (Climate Change) and GRI 103 (Energy) for subsequent reporting periods.
The biggest change confusing ESG staff in Vietnam is the shift in mindset: GRI has moved from a “quantitative/indicator-driven” model to one focused on “context and transition strategy”.
In other words: the standard-setting board no longer just wants to know how much your company emitted or how many trees it planted. It wants to see the full picture of how biodiversity and climate change factors threaten your business model, and what specific Transition Plan the leadership has to respond.
[Old model]: Gather data → Fill in templates → Publish the report.
[2026 model]: Assess context → Analyse strategic risks → Align across frameworks → Publish the report.
- The pain called “Interoperability” – how to avoid producing 3-4 separate reports?
Beyond the pressure from GRI, companies exporting to Europe or raising international capital also face other demanding financial frameworks such as IFRS/ISSB or ESRS (the EU's European Sustainability Reporting Standards).
The keyword most searched on Google by CSOs today is “Interoperability” (multi-framework compatibility). Companies are exhausted from producing one GRI-compliant report for one market, then breaking the data apart to produce another ESRS-compliant report for European partners. They need an integrated solution: a single data system that meets every global standard.
- A “lifeline” for businesses: all the latest GRI updates in VietESG's ESG Expert Training Programme
Understanding the pressure and confusion in the market, VietESG – as a Global Strategic Partner of GRI – has designed a dedicated core module in its ESG Expert Training Programme to solve this problem thoroughly.
1.A hands-on dissection of the new GRI Standards:GRI 101, 102, 103.
Participants are guided directly on how to restructure their reports around the “context and strategy” mindset, and to standardise the methodology for collecting biodiversity and climate change data in line with the 2026 updates.
2.Solving multi-framework Interoperability:GRI vs ISSB vs ESRS.
A data alignment matrix is provided. You will learn how to set up a standardised “Data Pool” from which to publish reports compatible with GRI, IFRS and ESRS alike, without doubling your resources.
3.Hands-on practice with real case studies:Applying an automated platform.
No empty theory. Participants gain a digital reporting mindset and learn how to move from error-prone manual Excel files to a real data management system, ready for independent international-level assurance.
- Why choose VietESG among the many self-proclaimed consultancies?
As standards become stricter, certificates from organisations without international legal standing become worthless in the eyes of foreign investors.
VietESG does not teach from outdated translated materials. As a Global Partner of GRI, our ESG Expert Training Programme offers the highest level of assurance:
- Original knowledge updated in real time: Even the smallest changes from the global GRI Board are immediately incorporated into the lessons.
- A network of leading experts: Trainers are experts directly involved in rating projects and sustainability reporting for major corporations, bringing a practical, real-world perspective.
- Globally recognised certification: A passport that affirms your professional competence in a market severely short of ESG talent.
Don't let your company fall behind simply because it applies last year's standards. Mastering the new 2026 GRI Standards and a multi-framework interoperability mindset is no longer a “nice-to-have” option, but the business's ticket to survival on the global trade map.
