Building Credibility in Vietnam's ESG Disclosures: Assurance Trends and Institutional Gaps
ベトナムのESG開示における信頼性構築：保証動向と制度的ギャップ (AI 翻訳)
Ngoc Hung Tran, Thi Bich Ngoc Phan
🤖 gxceed AI 要約
日本語
ベトナム上場企業のESG開示の信頼性構築について、外部保証の役割と制度的要因を分析。2020～2025年のサステナビリティ報告書の質的分析により、大企業ではGRIやSDGsに沿った開示が進んでいるが、第三者保証は限定的で、コストやデータシステムの未整備が課題であると結論。段階的な政策ロードマップと国際保証基準（ISSA 5000）との調和を提案。
English
This study examines how Vietnam-listed firms build credibility in ESG disclosures via external assurance. Analyzing sustainability reports from 2020-2025, it finds improved alignment with GRI and UN SDGs among large firms but limited third-party assurance due to cost, data systems, and capability gaps. It recommends a phased policy roadmap and harmonization with ISSA 5000.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文はベトナムの事例であるが、日本企業にとっては、アジア新興国におけるESG保証の実態と課題を理解する参考となる。特に、SSBJ基準との整合性や、中小企業への保証拡大の政策設計に示唆を与える。
In the global GX context
This paper provides insights into ESG assurance in an emerging Asian market, relevant for global investors and standard-setters (e.g., ISSB, IAASB) assessing credibility gaps in non-Jurisdictions. It highlights institutional challenges that may inform similar analyses in other developing economies.
👥 読者別の含意
🔬研究者:Offers a qualitative framework for studying ESG assurance credibility in emerging markets.
🏢実務担当者:Useful for multinational corporations assessing ESG risks in Vietnamese supply chains.
🏛政策担当者:Provides evidence for designing a national ESG assurance roadmap.
📄 Abstract（原文）
This study examines how credibility is constructed in sustainability (ESG) disclosures among Vietnam-listed firms, with particular attention to the role of external sustainability assurance and the institutional conditions that shape its uptake and perceived value. Using a qualitative case-study approach, the manuscript synthesises secondary evidence (academic studies, professional guidance, and regulatory materials). It conducts qualitative content analysis of a corpus of sustainability reports published by representative listed firms over 2020–2025. The findings indicate a measurable improvement in disclosure quality and presentation, especially among HOSE-listed large-capitalisation firms, where reporting increasingly aligns with international frameworks (notably GRI and the UN SDGs) and, in leading cases, incorporates climate-related commitments (e.g., Net Zero pathways and emissions management). However, third-party assurance remains limited and concentrated among larger firms, reflecting cost constraints, uneven ESG data systems, a fragmented standards environment, and shortages of specialised assurance capabilities. The study concludes that strengthening ESG credibility in Vietnam requires a phased policy roadmap for assurance, capacity building for ESG data governance, and harmonisation with evolving international assurance standards (e.g., ISSA 5000), alongside measures to broaden access for smaller issuers.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.18961149first seen 2026-05-14 22:21:35
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