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Circular No. 155/2015/TT-BTC on Public Disclosure for listed companies and guidance

Vietnam Current 2015

The circular is focused on generating greater corporate transparency. It supplements more cases to explain the fluctuation of financial ratios in financial statements. In addition, the public companies have to disclose foreign ownership, and corporate objectives with regard to the environment, society and sustainability.

Issuer name

State Securities Commission of Vietnam (SSC)

More information

It requires listed companies to report related impact of the company on the environment and society. These include; management of raw materials, energy consumption, water consumption, compliance with the law on environmental protection, policies related to employees, report on responsibility for local community, green capital market activities under the guidance of the SSC.

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

data disclosure

ESG coverage - E (Environment)

Energy

ESG coverage- S (Social)

Employment Conditions, Policies and Practices

Status

Current

Country

Vietnam

Region

Asia Pacific

Date of publication

2015

Issuer type

Financial Market Regulators

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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