{"id":1807,"date":"2023-01-05T09:23:22","date_gmt":"2023-01-05T09:23:22","guid":{"rendered":"https:\/\/www.genesisorigo.com\/?page_id=1807"},"modified":"2023-01-05T09:23:23","modified_gmt":"2023-01-05T09:23:23","slug":"esg-emerging-accounting-issues","status":"publish","type":"page","link":"https:\/\/www.genesisorigo.com\/vn\/esg-emerging-accounting-issues\/","title":{"rendered":"ESG \u2013 C\u00e1c v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n m\u1edbi n\u1ed5i"},"content":{"rendered":"

ESG \u2013 C\u00e1c v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n m\u1edbi n\u1ed5i<\/h1>\n\n\n\n

C\u00f3 r\u1ea5t nhi\u1ec1u v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n m\u1edbi n\u1ed5i \u0111ang \u0111\u01b0\u1ee3c c\u00e1c chuy\u00ean gia k\u1ebf to\u00e1n v\u00e0 c\u00e1c b\u00ean li\u00ean quan th\u1ea3o lu\u1eadn v\u00e0 tranh lu\u1eadn. Ch\u00fang t\u00f4i nghe th\u1ea5y c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 \u201cT\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00f4ng ngh\u1ec7 \u0111\u1ebfn ngh\u1ec1 k\u1ebf to\u00e1n\u201d, \u201cs\u1eed d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p kh\u00f4ng ph\u1ea3i GAAP\u201d, \u201cvai tr\u00f2 c\u1ee7a ti\u1ec1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 kh\u00e1c trong k\u1ebf to\u00e1n\u201d v\u00e0 t\u1eeb kh\u00f3a h\u1ee3p th\u1eddi s\u1ebd l\u00e0 ESG \u2013 vi\u1ebft t\u1eaft c\u1ee7a M\u00f4i tr\u01b0\u1eddng, B\u1ec1n v\u1eefng v\u00e0 Qu\u1ea3n tr\u1ecb. <\/p>\n\n\n\n

Vai tr\u00f2 c\u1ee7a t\u00ednh b\u1ec1n v\u1eefng trong k\u1ebf to\u00e1n: Ng\u01b0\u1eddi ta ng\u00e0y c\u00e0ng nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a t\u00ednh b\u1ec1n v\u1eefng trong kinh doanh v\u00e0 \u0111i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u00e1t tri\u1ec3n c\u00e1c khu\u00f4n kh\u1ed5, ti\u00eau chu\u1ea9n v\u00e0 th\u00f4ng l\u1ec7 m\u1edbi c\u00f3 t\u00ednh \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb (ESG).<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

T\u0103ng t\u1ea7m quan tr\u1ecdng c\u1ee7a ESG<\/h2>\n\n\n\n

T\u00ednh b\u1ec1n v\u1eefng \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t v\u1ea5n \u0111\u1ec1 ng\u00e0y c\u00e0ng quan tr\u1ecdng trong ngh\u1ec1 k\u1ebf to\u00e1n khi c\u00e1c doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn ra s\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb (ESG) trong qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a h\u1ecd. \u0110i\u1ec1u n\u00e0y \u0111\u00e3 d\u1eabn \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c v\u00e0 th\u00f4ng l\u1ec7 k\u1ebf to\u00e1n m\u1edbi c\u00f3 t\u00ednh \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 n\u00e0y.<\/p>\n\n\n\n

C\u00f3 m\u1ed9t s\u1ed1 chu\u1ea9n m\u1ef1c v\u00e0 khu\u00f4n kh\u1ed5 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1c c\u00f4ng ty chu\u1ea9n b\u1ecb v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin v\u1ec1 m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb (ESG) trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd.<\/p>\n\n\n\n

    \n
  1. Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS): IFRS l\u00e0 b\u1ed9 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn tr\u00ean to\u00e0n c\u1ea7u nh\u1eb1m cung c\u1ea5p h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. IFRS kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi vi\u1ec7c b\u00e1o c\u00e1o th\u00f4ng tin ESG nh\u01b0ng y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty ti\u1ebft l\u1ed9 th\u00f4ng tin quan tr\u1ecdng c\u00f3 li\u00ean quan \u0111\u1ebfn hi\u1ec3u bi\u1ebft v\u1ec1 t\u00ecnh h\u00ecnh v\u00e0 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Do \u0111\u00f3, m\u1ed9t s\u1ed1 c\u00f4ng ty c\u00f3 th\u1ec3 ch\u1ecdn b\u00e1o c\u00e1o v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ESG c\u1ee7a m\u00ecnh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u n\u00e0y.<\/li>\n\n\n\n
  2. S\u00e1ng ki\u1ebfn B\u00e1o c\u00e1o To\u00e0n c\u1ea7u (GRI): S\u00e1ng ki\u1ebfn B\u00e1o c\u00e1o To\u00e0n c\u1ea7u (GRI) l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn cung c\u1ea5p khu\u00f4n kh\u1ed5 \u0111\u1ec3 c\u00e1c c\u00f4ng ty b\u00e1o c\u00e1o v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ESG c\u1ee7a h\u1ecd. Khung GRI bao g\u1ed3m c\u00e1c h\u01b0\u1edbng d\u1eabn v\u00e0 ch\u1ec9 s\u1ed1 m\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 b\u00e1o c\u00e1o v\u1ec1 nhi\u1ec1u ch\u1ee7 \u0111\u1ec1 ESG, bao g\u1ed3m t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng, hi\u1ec7u qu\u1ea3 x\u00e3 h\u1ed9i v\u00e0 th\u00f4ng l\u1ec7 qu\u1ea3n tr\u1ecb.<\/li>\n\n\n\n
  3. Ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n B\u1ec1n v\u1eefng (SASB): Ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n B\u1ec1n v\u1eefng (SASB) l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn ph\u00e1t tri\u1ec3n c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n b\u1ec1n v\u1eefng d\u00e0nh ri\u00eang cho ng\u00e0nh. C\u00e1c ti\u00eau chu\u1ea9n c\u1ee7a SASB cung c\u1ea5p h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u00f4ng tin ESG c\u1ee5 th\u1ec3 m\u00e0 c\u00e1c c\u00f4ng ty n\u00ean c\u00f4ng b\u1ed1 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/li>\n\n\n\n
  4. H\u1ed9i \u0111\u1ed3ng B\u00e1o c\u00e1o T\u00edch h\u1ee3p Qu\u1ed1c t\u1ebf (IIRC): H\u1ed9i \u0111\u1ed3ng B\u00e1o c\u00e1o T\u00edch h\u1ee3p Qu\u1ed1c t\u1ebf (IIRC) l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c to\u00e0n c\u1ea7u th\u00fac \u0111\u1ea9y vi\u1ec7c b\u00e1o c\u00e1o t\u00edch h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh, bao g\u1ed3m th\u00f4ng tin ESG. Khung c\u1ee7a IIRC cung c\u1ea5p h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 t\u00edch h\u1ee3p th\u00f4ng tin ESG v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd theo c\u00e1ch ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 hi\u1ec3u bi\u1ebft v\u1ec1 m\u00f4 h\u00ecnh kinh doanh, qu\u1ea3n tr\u1ecb v\u00e0 tri\u1ec3n v\u1ecdng c\u1ee7a c\u00f4ng ty.<\/li>\n<\/ol>\n\n\n
    \n
    \"ESG<\/figure>\n<\/div>\n\n\n

    Khung S\u00e1ng ki\u1ebfn B\u00e1o c\u00e1o To\u00e0n c\u1ea7u (GRI) <\/h2>\n\n\n\n

    Theo S\u00e1ng ki\u1ebfn B\u00e1o c\u00e1o To\u00e0n c\u1ea7u (GRI)<\/a> khu\u00f4n kh\u1ed5, b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng n\u00ean bao g\u1ed3m c\u00e1c lo\u1ea1i th\u00f4ng tin sau:<\/p>\n\n\n\n

      \n
    1. M\u00f4 t\u1ea3 v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c v\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn b\u1ec1n v\u1eefng c\u1ee7a c\u00f4ng ty: Ph\u1ea7n n\u00e0y ph\u1ea3i bao g\u1ed3m th\u00f4ng tin v\u1ec1 t\u1ea7m nh\u00ecn, s\u1ee9 m\u1ec7nh v\u00e0 gi\u00e1 tr\u1ecb b\u1ec1n v\u1eefng c\u1ee7a c\u00f4ng ty c\u0169ng nh\u01b0 c\u00e1ch ti\u1ebfp c\u1eadn t\u1ed5ng th\u1ec3 c\u1ee7a c\u00f4ng ty \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ESG.<\/li>\n\n\n\n
    2. D\u1eef li\u1ec7u v\u00e0 s\u1ed1 li\u1ec7u v\u1ec1 hi\u1ec7u su\u1ea5t ESG c\u1ee7a c\u00f4ng ty: D\u1eef li\u1ec7u n\u00e0y ph\u1ea3i bao g\u1ed3m th\u00f4ng tin v\u1ec1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng c\u1ee7a c\u00f4ng ty, ch\u1eb3ng h\u1ea1n nh\u01b0 ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh v\u00e0 s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng, c\u0169ng nh\u01b0 d\u1eef li\u1ec7u v\u1ec1 hi\u1ec7u su\u1ea5t qu\u1ea3n tr\u1ecb v\u00e0 x\u00e3 h\u1ed9i c\u1ee7a c\u00f4ng ty, ch\u1eb3ng h\u1ea1n nh\u01b0 s\u1ef1 \u0111a d\u1ea1ng c\u1ee7a nh\u00e2n vi\u00ean v\u00e0 qu\u1ea3n l\u00fd chu\u1ed7i cung \u1ee9ng.<\/li>\n\n\n\n
    3. Th\u1ea3o lu\u1eadn v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 b\u1ec1n v\u1eefng v\u1eadt ch\u1ea5t c\u1ee7a c\u00f4ng ty: Ph\u1ea7n n\u00e0y ph\u1ea3i bao g\u1ed3m ph\u00e2n t\u00edch v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 b\u1ec1n v\u1eefng quan tr\u1ecdng nh\u1ea5t m\u00e0 c\u00f4ng ty ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u00e0 c\u00e1ch c\u00f4ng ty gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/li>\n\n\n\n
    4. Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan c\u1ee7a c\u00f4ng ty v\u00e0 quan \u0111i\u1ec3m c\u1ee7a h\u1ecd v\u1ec1 t\u00ednh b\u1ec1n v\u1eefng: Th\u00f4ng tin n\u00e0y ph\u1ea3i bao g\u1ed3m th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1ch c\u00f4ng ty t\u01b0\u01a1ng t\u00e1c v\u1edbi c\u00e1c b\u00ean li\u00ean quan v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 b\u1ec1n v\u1eefng v\u00e0 m\u1ecdi ph\u1ea3n h\u1ed3i ho\u1eb7c \u00fd ki\u1ebfn \u0111\u1ea7u v\u00e0o m\u00e0 c\u00f4ng ty \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c.<\/li>\n\n\n\n
    5. \u0110\u00e1nh gi\u00e1 v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng b\u1ec1n v\u1eefng t\u1ed5ng th\u1ec3 c\u1ee7a c\u00f4ng ty: \u0110\u00e1nh gi\u00e1 n\u00e0y ph\u1ea3i bao g\u1ed3m b\u1ea3n t\u00f3m t\u1eaft v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ESG c\u1ee7a c\u00f4ng ty trong k\u1ef3 b\u00e1o c\u00e1o v\u00e0 b\u1ea5t k\u1ef3 xu h\u01b0\u1edbng ho\u1eb7c thay \u0111\u1ed5i n\u00e0o \u0111\u00e3 x\u1ea3y ra.<\/li>\n<\/ol>\n\n\n\n

      Khung GRI c\u0169ng khuy\u1ebfn ngh\u1ecb r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng n\u00ean bao g\u1ed3m tuy\u00ean b\u1ed1 \u0111\u1ea3m b\u1ea3o, l\u00e0 tuy\u00ean b\u1ed1 c\u1ee7a m\u1ed9t b\u00ean \u0111\u1ed9c l\u1eadp ch\u1ee9ng th\u1ef1c t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin trong b\u00e1o c\u00e1o.<\/p>\n\n\n\n

      \u00c1p d\u1ee5ng B\u00e1o c\u00e1o b\u1ec1n v\u1eefng <\/h2>\n\n\n\n

      B\u00e1o c\u00e1o b\u1ec1n v\u1eefng l\u00e0 t\u00e0i li\u1ec7u m\u00e0 c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebft l\u1ed9 th\u00f4ng tin v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb (ESG) c\u1ee7a h\u1ecd. N\u1ed9i dung c\u1ee5 th\u1ec3 c\u1ee7a b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o c\u00f4ng ty v\u00e0 khu\u00f4n kh\u1ed5 b\u00e1o c\u00e1o m\u00e0 c\u00f4ng ty \u0111ang s\u1eed d\u1ee5ng, nh\u01b0ng m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 chung c\u1ee7a b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng bao g\u1ed3m:<\/p>\n\n\n\n

        \n
      1. M\u00f4 t\u1ea3 v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c v\u00e0 m\u1ee5c ti\u00eau b\u1ec1n v\u1eefng c\u1ee7a c\u00f4ng ty: Ph\u1ea7n n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m th\u00f4ng tin v\u1ec1 c\u00e1ch ti\u1ebfp c\u1eadn b\u1ec1n v\u1eefng c\u1ee7a c\u00f4ng ty v\u00e0 c\u00e1c m\u1ee5c ti\u00eau m\u00e0 c\u00f4ng ty \u0111\u00e3 \u0111\u1eb7t ra \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ESG c\u1ee7a m\u00ecnh.<\/li>\n\n\n\n
      2. D\u1eef li\u1ec7u v\u00e0 s\u1ed1 li\u1ec7u v\u1ec1 hi\u1ec7u su\u1ea5t ESG c\u1ee7a c\u00f4ng ty: \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m th\u00f4ng tin v\u1ec1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng c\u1ee7a c\u00f4ng ty, ch\u1eb3ng h\u1ea1n nh\u01b0 ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh v\u00e0 s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng, c\u0169ng nh\u01b0 d\u1eef li\u1ec7u v\u1ec1 hi\u1ec7u su\u1ea5t qu\u1ea3n tr\u1ecb v\u00e0 x\u00e3 h\u1ed9i c\u1ee7a c\u00f4ng ty, ch\u1eb3ng h\u1ea1n nh\u01b0 s\u1ef1 \u0111a d\u1ea1ng c\u1ee7a nh\u00e2n vi\u00ean v\u00e0 qu\u1ea3n l\u00fd chu\u1ed7i cung \u1ee9ng.<\/li>\n\n\n\n
      3. Nghi\u00ean c\u1ee9u tr\u01b0\u1eddng h\u1ee3p v\u00e0 v\u00ed d\u1ee5 v\u1ec1 s\u00e1ng ki\u1ebfn b\u1ec1n v\u1eefng c\u1ee7a c\u00f4ng ty: \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m chi ti\u1ebft v\u1ec1 c\u00e1c d\u1ef1 \u00e1n ho\u1eb7c s\u00e1ng ki\u1ebfn c\u1ee5 th\u1ec3 m\u00e0 c\u00f4ng ty \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ESG c\u1ee7a m\u00ecnh.<\/li>\n\n\n\n
      4. Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan c\u1ee7a c\u00f4ng ty v\u00e0 quan \u0111i\u1ec3m c\u1ee7a h\u1ecd v\u1ec1 t\u00ednh b\u1ec1n v\u1eefng: Th\u00f4ng tin n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1ch c\u00f4ng ty t\u01b0\u01a1ng t\u00e1c v\u1edbi c\u00e1c b\u00ean li\u00ean quan v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 b\u1ec1n v\u1eefng v\u00e0 m\u1ecdi ph\u1ea3n h\u1ed3i ho\u1eb7c \u00fd ki\u1ebfn \u0111\u1ea7u v\u00e0o m\u00e0 c\u00f4ng ty \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c.<\/li>\n\n\n\n
      5. Th\u1ea3o lu\u1eadn v\u1ec1 nh\u1eefng th\u00e1ch th\u1ee9c v\u00e0 c\u01a1 h\u1ed9i c\u1ee7a c\u00f4ng ty li\u00ean quan \u0111\u1ebfn t\u00ednh b\u1ec1n v\u1eefng: \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m ph\u00e2n t\u00edch nh\u1eefng r\u1ee7i ro v\u00e0 c\u01a1 h\u1ed9i m\u00e0 c\u00f4ng ty ph\u1ea3i \u0111\u1ed1i m\u1eb7t li\u00ean quan \u0111\u1ebfn t\u00ednh b\u1ec1n v\u1eefng v\u00e0 c\u00e1ch c\u00f4ng ty gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/li>\n\n\n\n
      6. \u0110\u00e1nh gi\u00e1 v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng b\u1ec1n v\u1eefng t\u1ed5ng th\u1ec3 c\u1ee7a c\u00f4ng ty: \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m b\u1ea3n t\u00f3m t\u1eaft v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ESG c\u1ee7a c\u00f4ng ty trong k\u1ef3 b\u00e1o c\u00e1o v\u00e0 b\u1ea5t k\u1ef3 xu h\u01b0\u1edbng ho\u1eb7c thay \u0111\u1ed5i n\u00e0o \u0111\u00e3 x\u1ea3y ra.<\/li>\n<\/ol>\n\n\n\n

        V\u00ed d\u1ee5 v\u1ec1 Ch\u00ednh s\u00e1ch ESG chung <\/h2>\n\n\n\n

        Ch\u00ednh s\u00e1ch m\u00f4i tr\u01b0\u1eddng<\/p>\n\n\n\n