Issued by the State Securities Commission (SSC) of Vietnam, this circular requires listed companies to report on their impacts on the environment and society. Impact areas specified include management of raw materials, energy consumption, water consumption, compliance with the law on environmental protection, policies related to employees, responsibility for local communities, as well as green capital market activities under guidance of the SSC.
Environmental & Social
Industry sectors covered by the instrument
Organizations covered by the instrument
Large listed companies
Type of instrument
Mandatory or voluntary
The geographical scope