8.8 ESG Report
8.8.1 ESG report (Báo cáo ESG)
8.8.1.0 Một số báo cáo ESG
| Tổ chức | Ngành | Báo cáo ESG | Báo cáo thường niên |
| VietESG | 2024 | ||
| Vinamilk (VNM) | C01 | 2024; 2023 | 2024 |
| VinGroup (VIC) | 2024 | ||
| VinaCapital | F03 | 2024 | |
| Miza | 2022 | ||
| ACB | F01 | 2022 | |
| Home Credit | F02 | 2022 | |
| Liên Việt Post Bank (LPB) | F01 | 2023 | 2024 |
| VietinBank (CTG) | F01 | 2024 | |
| BIDV | F01 | 2024; 2023 | 2024 |
| TH Group (TH True Milk) | C01 | 2024 | |
| Techcombank (TCB) | F01 | 2024 | 2024 |
| HDBank (HDB) | F01 | 2024 | 2024 |
8.8.1.1 Hướng dẫn làm báo cáo ESG
- (VietESG) ESG Report – Hướng dẫn chung về báo cáo ESG
- Right Framework for Sustainability Reporting
- Hướng dẫn ESG Report by BSI
- Các vấn đề khó khăn khi làm báo cáo ESG
- (Fitch) Tổng hợp tình hình báo cáo PTBV 2024
- ESG report framework
- (Mongolian) Chính phủ Mông Cổ – Hướng dẫn làm báo cáo ESG
- (EcoAct) The Big eBook of Sustainability Reporting Frameworks 2024 (rất hay)
- (Malaysia) Hướng dẫn làm báo cáo ESG cho doanh nghiệp vừa và nhỏ SMEs
- (Malaysia) National Sustainability Reporting Framework
- (HongKong) Roadmap on Sustainability Disclosure in Hong Kong: Ambition . Assurance . Enablement
- (EFRAG) VSME Voluntary Sustainability Reporting Standard for non-list SMEs
8.8.1.2 Các loại báo cáo ESG
8.8.1.2.1 GRI (Global Reporting Initiative)
GRI Standards
- GRI Content Index template 2021
- GRI Standards Glossary 2022
- Consolidated Set of the GRI Standards 2024 (trọn bộ GRI luôn)
- GRI Reference Sheet (2024)
GRI Universal Standards
GRI Sector Standards
- GRI 11_ Oil and Gas Sector 2021
- GRI 12_ Coal Sector 2022
- GRI 13_ Agriculture Aquaculture and Fishing Sectors 2022
- GRI 14_ Mining Sector 2024 – English
GRI Topic Standards
- GRI 101_ Biodiversity 2024 – English
- GRI 201_ Economic Performance 2016
- GRI 202_ Market Presence 2016
- GRI 203_ Indirect Economic Impacts 2016
- GRI 204_ Procurement Practices 2016
- GRI 205_ Anti-corruption 2016
- GRI 206_ Anti-competitive Behavior 2016
- GRI 207_ Tax 2019
- GRI 301_ Materials 2016
- GRI 302_ Energy 2016
- GRI 303_ Water and Effluents 2018
- GRI 304_ Biodiversity 2016
- GRI 305_ Emissions 2016
- GRI 306_ Effluents and Waste 2016
- GRI 306_ Waste 2020
- GRI 308_ Supplier Environmental Assessment 2016
- GRI 401_ Employment 2016
- GRI 402_Management Relations 2016
- GRI 403_ Occupational Health and Safety 2018
- GRI 404_ Training and Education 2016
- GRI 405_ Diversity and Equal Opportunity 2016
- GRI 406_ Non-discrimination 2016
- GRI 407_ Freedom of Association and Collective Bargaining 2016
- GRI 408_ Child Labor 2016
- GRI 409_ Forced or Compulsory Labor 2016
- GRI 410_ Security Practices 2016
- GRI 411_ Rights of Indigenous Peoples 2016
- GRI 413_ Local Communities 2016
- GRI 414_ Supplier Social Assessment 2016
- GRI 415_ Public Policy 2016
- GRI 416_ Customer Health and Safety 2016
- GRI 417_ Marketing and Labeling 2016
- GRI 418_ Customer Privacy 2016
8.8.1.2.2 IFRS
- IFRS S2 – IFRS® Sustainability Disclosure Standard
- (IFRS) IFRS ESG Report guidance
- (Brazil IBGC) Guide for board members: IFRS S1 and S2 sustainability standards
- (Tung Dao, CPA) Hướng dẫn làm báo cáo ESG theo IFRS- S2
8.8.1.2.3 CSRD (The Corporate Sustainability Reporting Directive)
- CSRD: A New Era of ESG Reporting
- (PwC) CSRD Guidebook (For preparers of the sustainability statement: High-level illustrative overviews of the sustainability statement structure)
8.8.1.2.4 SDGs
- (ISO/UNDP PAS 53002:2024) Guidelines for contributing to the United Nations Sustainable Development Goals
- SDGs and ISO Standards Partnership
- (IFC) Mapping ESG standards to SDGs Data Sheet
- SGD Report 2024
- Vietnam SGDs performance 2024a
- Vietnam SGDs performance 2024b
8.8.1.2.5 ESRS (European Sustainability Reporting Standards) by EFRAG
- Log of questions received on the ESRS Q&A Platform
- Q&A Compilation
- (KPMG) ESRS Foundations: Insights into sustainability reporting
8.8.1.2.6 CDP (Carbon Disclosure Project)
8.8.1.2.7 SASB (Sustainability Accounting Standards Board)
8.8.1.2.8 TCFD (Taskforce on Climate-related Financial Disclosure)
- Recommendations of the Task Force on Climate-related Financial Disclosures 2017
- So sánh TCFD và TNFD
TNFD
TISFD (Taskforce on Inequity and Social-related Financial Disclosure)
WDI (The Workforce Disclosure Initiative)
CDSB (The Climate Disclosure Standards Board)
WEF (World Economic Forum Stakeholder Capitalism Metrics)
8.8.2 GHG report (Báo cáo Khí nhà kính)
National GHG report framework
Sample Report
- Sample GHG Report 1
- Sample GHG Report 2
- Sample GHG Report 3