The circular is focused on generating greater corporate transparency. It supplements more cases lớn explain the fluctuation of financial rattiện ích ios in financial statements. In addition, the public companies have to discthua trận foreign ownership, và corporate objectives with regard to the environment, society & sustainability.
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State Securities Commission of Vietphái nam (SSC)More information
It requires listed companies to report related impact of the company on the environment & society. These include; management of raw materials, energy consumption, water consumption, compliance with the law on environmental protection, policies related to lớn employees, report on responsibility for local community, green capital market activities under the guidance of the SSC.Comply or explain
TrueOrganizations covered by the instrument
Large private and listed companiesIndustry scope
All/none specifiedDisclosure venue
data disclosureESG coverage - E (Environment)
EnergyESG coverage- S (Social)
Employment Conditions, Policies & Practices
Asia PacificDate of publication
Financial Market RegulatorsReporting requirements
Public law & regulationMandatory or voluntary
MandatoryThe geographical scope
This database does not clalặng to provide in-depth scientific study or analysis. It also does not ayên ổn to lớn provide complete và consistent coverage of mandatory và voluntary reporting provisions. It does not include an assessment of the impact of the reporting provisions identified.This database does not constitute legal advice – it is a general retìm kiếm database prepared for the purpose of informing discussion. The database is based largely on desk research và may contain inaccuracies.Although we endeavour to lớn provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue khổng lồ be accurate in the future.No individual or any other entity, including governments or governmental representatives, should initiate actions based solely on the contents of this database. Readers are encouraged lớn insize the project partners about any inaccuracies or khổng lồ provide additional information for future editions.The country examples, evaluations of existing reporting regimes & recommendations take into consideration the country specific socioeconomic background and legal systems in place. Given the varying approaches to lớn non-financial và sustainability reporting, the different underlying assumptions and the limited practical experience inherent in some of the more recent approaches, it has not always been possible khổng lồ draw a justifiable conclusion.
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