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The Environmental and Social Disclosure Guide

Vietnam Current 2016

In collaboration with SSC Vietnam and IFC. The guide provides additional guidance to report preparers in complying with Circular 155/2015/TT-BTC, specifically on the performance indicators required under Article 8, Item 2, Chapter II and Appendix 4. It looks to give companies simple steps to begin their sustainability reporting focusing on the reporting of environmental and social indicators

Issuer name

Hochiminh Stock Exchange (HOSE)

More information

Guide has been compiled based on the G4 Reporting Principles of the Global Reporting Initiative (GRI), which makes it applicable to Vietnamese companies in all industries, small-scale or large. This Guide aims to answer the following questions: • What performance indicators should a Vietnamese company consider disclosing in its annual report or sustainability report? • How are the indicators aligned to the GRI framework? • How are indicators defined and what should be reported for each indicator? • What main steps are to be taken in the process? (Note: it does not say the guide is mandatory but HOSE does require mandatory ESG reporting)

Reporting resources

True

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

Sustainability report

ESG coverage - E (Environment)

Energy, Materials & Resource Efficiency (circularity)

ESG coverage- S (Social)

Product & Services Responsibility

Status

Current

Country

Vietnam

Region

Asia Pacific

Date of publication

2016

Issuer type

Stock Exchange

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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