Law on Esg Disclosure by Listed Companies in Vietnam: Current Status and Recommendations for Improvement
ベトナム上場企業のESG開示に関する法律：現状と改善提言 (AI 翻訳)
P. Kien
🤖 gxceed AI 要約
日本語
ベトナム上場企業のESG開示法制を分析。現行法は断片的で定量的基準や独立保証が欠如し、虚偽情報への制裁も不十分。国際基準に沿った国内基準の統一、段階的な義務化、監督・保証の強化を提言。グリーンウォッシュ防止と市場効率化を目指す。
English
This study analyzes Vietnam's legal framework for ESG disclosure by listed companies, finding it fragmented, lacking quantitative standards, independent assurance, and deterrent sanctions. It recommends aligning with international standards, a phased mandatory approach, and strengthened oversight to reduce greenwashing and enhance market efficiency.
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
ベトナムは日本と法体系が異なるが、SSBJ策定中の日本にとって、開示義務の段階的導入や品質保証の仕組みは参考になる。特に、インセンティブ型から義務型への移行論は日本の政策議論にも示唆を与える。
In the global GX context
This paper provides a detailed case study of ESG disclosure regulation in an emerging market, contributing to global scholarship on the design of mandatory disclosure regimes. It offers comparative insights for jurisdictions like the EU (CSRD) and US (SEC climate rule) on transitioning from voluntary to mandatory frameworks.
👥 読者別の含意
🔬研究者:Comparative legal analysis of ESG disclosure regimes in emerging markets, useful for scholars studying regulatory design and enforcement.
🏢実務担当者:Insights into the evolving regulatory landscape in Vietnam for companies operating there or considering investment.
🏛政策担当者:Recommendations for structuring mandatory ESG disclosure, including phased implementation and assurance requirements, applicable to developing economies.
📄 Abstract（原文）
In the context of integration and the growing demand for sustainable development, transparent environmental, social and governance information is increasingly becoming an important condition for listed companies to access capital, strengthen investor confidence, and participate in global supply chains. This study aims to identify the structure of Vietnamese law relating to sustainability disclosure by listed companies, assess the current state of compliance and disclosure quality, and propose recommendations for improvement. The research method combines normative legal analysis, comparative examination against international practices, and descriptive synthesis based on publicly available reports from a group of representative listed companies, using a set of criteria grounded in sustainability reporting guidelines. The results show that the current legal framework has established disclosure obligations that are periodic, ad hoc, and upon request; however, sustainability-related content remains fragmented, lacks quantitative standards, lacks mechanisms to ensure independence, and sanctions are not sufficiently deterrent against the provision of misleading information. The discussion highlights the need to shift from an incentive-based approach to a mandatory one under a phased roadmap, unify a national reporting standard aligned with international standards, and strengthen oversight and assurance. The conclusion recommends a package of measures to refine rules on content, procedures, responsibilities, quality assurance, and disclosure infrastructure in order to reduce “greenwashing” risks and enhance market efficiency.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55677/sshrb/2026-3050-0303first seen 2026-05-05 23:16:46
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。