Status Quo of 17 UN SDGs in Vietnam: History
Please note this is an old version of this entry, which may differ significantly from the current revision.
Subjects: Business, Finance
Contributor: ,

The United Nations cautions that the Sustainable Development Goals may not be met by 2030, as COVID-19, the financial and energy crises continue to take a toll. Developing nations are grappling with many challenges, including sluggish economic growth, surging inflation, widespread supply chain disruptions, mounting debt, and declining job prospects. Governments, policymakers, and businesses need to develop specific strategies to address these issues.

  • 17 UN sustainable development goals
  • sustainability reporting
  • Vietnam

1. Introduction

To address sustainable development priorities, 193 nations met and signed on to the SDGs at the United Nations in New York in September 2015 [1]. These goals are established by a global partnership of governments, civil society, the private sector, and others to drive the world’s transition toward the goals’ achievements [2]. The plan for Sustainable Development includes 17 goals and 169 targets which set out a plan for all nations’ sustainable development to achieve by 2030, as seen in Table 1. These 17 UN SDGs reflect the “state of the art” thinking of governments worldwide [3].
Vietnam joined the United Nations on 20 September 1977 to receive support for war reconstruction and humanitarian assistance [4]. In May 2017, Vietnam released its National Action Plan (NAP) to show the effort of the Government to implement the Vietnam SDGs (VN SDGs). It was promulgated as per Decision 633/QD-TTg dated 10 May 2017 of the Prime Minister, in which the global goals of Vietnam towards 2030 were set, including 115 specific targets, as presented in Table 2 [5]. For example, the following three extracts illustrate companies’ initiatives to achieve SDGs:
Table 1. The Measurement of 17 UN Sustainable Development Goals (SDGs).
Goals Measurement Description
SDG1 No Poverty End poverty in all its forms everywhere
SDG2 Zero Hunger End hunger, achieve food security and improved nutrition, and promote sustainable agriculture
SDG3 Good Health and Well-being Ensure healthy lives and promote well-being for all at all ages
SDG4 Quality Education Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all
SDG5 Gender Equality Achieve gender equality and empower all women and girls
SDG6 Clean Water and Sanitation Ensure availability and sustainable management of water and sanitation for all
SDG7 Affordable and Clean Energy Ensure access to affordable, reliable, sustainable, and modern energy for all
SDG8 Decent Work and Economic Growth Promote sustained, inclusive, and sustainable economic growth, full and productive employment, and decent work for all
SDG9 Industry, Innovation and Infrastructure Build resilient infrastructure, promote inclusive and sustainable industrialization, and foster innovation
SDG10 Reduce Inequality Reduce inequality within and among countries
SDG11 Sustainable Cities and Communities Make cities and human settlement inclusive, safe, resilient, and sustainable
SDG12 Responsible Consumption and Production Ensure sustainable consumption and production patterns
SDG13 Climate Action Take urgent action to combat climate change and its impacts
SDG14 Life Below Water Conserve and sustainably use the oceans, seas, and marine resources for sustainable development
SDG15 Life on Land Protect, restore, and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reserve land degradation and halt biodiversity loss
SDG16 Peace and Justice Strong Institution Promote peaceful and inclusive societies for sustainable development, provide access to justice for all, and build effective, accountable, and inclusive institutions at all levels
SDG17 Partnership to Achieve the Goal Strengthen the means of implementation and revitalize the global partnership for sustainable development
Table 2. The 17 UN SDGs and VN SDGs.
Sustainable
Development Goals
Components Targets
UN SDGs VN SDGs UN SDGs VN SDGs
Goal 1. No Poverty End poverty in all its forms everywhere Similar 7
(1.1–1.5; 1.a–1.b)
4
(1.1–1.4)
Goal 2. Zero Hunger End hunger, achieve food security and improved nutrition and promote sustainable agriculture Similar 8
(2.1–2.5; 2.a–2.c)
5
(2.1–2.5)
Goal 3. Good Health and Well-being Ensure healthy lives and promote well-being for all at all ages Ensure a healthy life and enhance welfare for all citizens in all age groups 13
(3.1–3.9; 3.a–3.d)
9
(3.1–3.9)
Goal 4. Quality Education Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all Similar 10
(4.1–4.7; 4.a–4.c)
8
(4.1–4.8)
Goal 5. Gender Equality Achieve gender equality and empower all women and girls Achieve gender equality; empower and create enabling opportunities for women and girls 9
(5.1–5.6; 5.a–5.c)
8
(5.1–5.8)
Goal 6. Clean Water and Sanitation Ensure availability and sustainable management of water and sanitation for all Similar 8
(6.1–6.6; 6.a–6.b)
6
(6.1–6.6)
Goal 7. Affordable and Clean Energy Ensure access to affordable, reliable, sustainable, and modern energy for all Similar 5
(7.1–7.3; 7.a–7.b)
4
(7.1–7.4)
Goal 8. Decent Work and Economic Growth Promote sustained, inclusive, and sustainable economic growth, full and productive employment, and decent work for all Similar 12
(8.1–8.10; 8.a–8.b)
10
(8.1–8.10)
Goal 9. Industry, Innovation, and Infrastructure Build resilient infrastructure, promote inclusive and sustainable industrialization, and foster innovation Develop a highly resilient infrastructure; promote inclusive and sustainable industrialization; and promote renovation 8
(9.1–9.5; 9.a–9.c)
5
(9.1–9.5)
Goal 10. Reduce Inequality Reduce inequality within and among countries Reduce social inequalities 10
(10.1–10.7; 10.a–10.c)
6
(10.1–10.6)
Goal 11. Sustainable Cities and Communities Make cities and human settlement inclusive, safe, resilient, and sustainable Promote sustainable, resilient urban and rural development; ensure safe living and working environments; ensure a reasonable distribution of population and workforce by region 10
(11.1–11.7; 11.a–11.c)
10
(11.1–11.10)
Goal 12. Responsible Consumption and Production Ensure sustainable consumption and production patterns Similar 11
(12.1–12.8; 12.a–12.c)
9
(12.1–12.9)
Goal 13. Climate Action Take urgent action to combat climate change and its impacts Respond in a timely and effective manner to climate change and natural disasters 5
(13.1–13.3; 13.a–13.b)
3
(13.1–13.3)
Goal 14. Life Below Water Conserve and sustainably use the oceans, seas, and marine resources for sustainable development Similar 10
(14.1–14.7; 14.a–14.c)
6
(14.1–14.6)
Goal 15. Life on Land Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reserve land degradation and halt biodiversity loss Sustainably protect and develop forests; conserve biodiversity; develop eco-system services; combat desertification; prevent the degradation of and rehabilitate soil resources 12
(15.1–15.9; 15.a–15.c)
8
(15.1–15.8)
Goal 16. Peace and Justice Strong Institution Promote peaceful and inclusive societies for sustainable development, provide access to justice for all, and build effective, accountable, and inclusive institutions at all levels Similar 12
(16.1–16.10; 16.a–16.b)
9
(16.1–16.9)
Goal 17. Partnership to Achieve the Goal Strengthen the means of implementation and revitalize the global partnership for sustainable development Similar 19
(17.1–17.19)
5
(17.1–17.5)
Total 17 10/17 VN SDGs are entirely similar to SDGs. 169 115
FPT Corporation (FPT) provided a general statement regarding SDGs awareness in their recent Annual Reports:
The Sustainable Development Goals call for global actions towards a sustainable future for all countries by 2030. As a leading technology corporation in Vietnam, FPT is ready to play its role in all 17 of these millennium goals.
[6]
While TNG Investment and Trading JSC (TNG) stated that:
Aiming at sustainable development on all of the economic, social, and environmental aspects, TNG has developed and obtained some achievements in 2021, associated with the specific objectives of TNG as well as 17 UN sustainable development goals for the period of 2015–2030.
[7]
Similarly, Viet Nam Dairy Products Joint Stock Company (VNM) highlighted that:
Achieving Sustainable Development Goals (SDGs) related to poverty, climate change, and food and nutritional security is a major challenge, given the significant impacts of climate change on all aspects of life. From now to 2030, there are only 12 years left to speed up. This requires urgent actions by countries along with cooperative partnerships between governments and stakeholders at all levels.
[8]
These quotes indicated that Vietnam companies had attempted to adopt and follow the 17 UN SDGs. However, it is not easy to incorporate the business model with SDGs, especially for companies in developing countries [9]. Besides, Pizzi et al. [10] and Silva [11] pinpointed that companies have struggled to reconcile their financial performance with Corporate Social Responsibility (CSR) practices, including SDG disclosures. That is why although SDGs are in their infant stages of implementation, there is an increasing number of studies examining different perspectives of SDGs toward sustainable corporate development to interpret the role of SDGs in sustainability reporting [12].Nevertheless, several studies indicated that the relationship between SDGs and corporate reporting has barely been examined [13][14][15].

2. Status Quo of Adopting 17 UN SDGs in Vietnam

2.1. Adoption and Achievement of the Sustainable Development Goals (SDGs) by Vietnam

The Vietnamese Prime Minister’s office approved the National Actional Plan to implement the Global Agenda 2030 for sustainable development (SD). The Plan was categorised into six intervention dimensions [16], including:
  • Guiding the development of legal frameworks and policies on sustainable consumption and production.
  • Promoting sustainable production.
  • Greening the supply system.
  • Promoting the sustainable export market.
  • Changing consumption practices and supporting sustainable lifestyles.
  • Advancing 3R (reduce, reuse, recycle) practices.
Table 2 proves that the Vietnamese National Action Plan (NAP) has been implemented in the correct direction. Regarding the global level, according to the Sustainable Development Report 2015, Vietnam has not been engaged in SDGs, except for some Organization for Economic Co-operation and Development (OECD) countries, such as Finland, Denmark, Sweden, and Norway. By 2016, Vietnam started to commit to the 17 UN SDGs; however, the ranking was much below the average, at the 88th. Since 2017, the ranking of Vietnam on the index has considerably improved, thanks to the implementation of NAP. For example, Vietnam was one of 163 countries assessed in the 2022 SDG Index. Vietnam was ranked in 55th place with an overall index score of 72.8 [17], the same score as in 2022 (as presented in Table 3). Yet, its ranking was the 51st, which suggests that the average score among all nations has increased. Since 2015, East and South Asia have progressed more on the SDGs than any other region adopting sustainable goals. Among Southeast Asia, Vietnam has been ranked the 2nd country with the highest score on the SDG Index, just below Thailand for both years 2021 and 2022.
Table 3. Vietnam’s Score on the SDG Index and Dashboard.
Year Score Ranking
2016 57.6 88
2017 67.9 68
2018 69.7 57
2019 71.1 54
2020 73.8 49
2021 72.8 51
2022 72.8 55
Besides Vietnam’s National Action Plan on Sustainable Consumption and Production (2021–2030), the Vietnamese Government has implemented several activities, such as various conferences, to ensure the country is on the right track for SDGs implementation. For example, the Conference “National Assembly of Vietnam and the Sustainable Development Goals” was organized by the National Assembly of Vietnam, the Inter-Parliamentary Union (IPU), and the United Nations in Vietnam in December 2018. The conference covered different SDG topics (e.g., gender equality, decent work and economic growth, peace, and justice) [18].
Although the Vietnamese Government has actively promoted the SDGs by developing a legal framework [19], there are limited tools to assess the adoption of SDGs at the micro-level, such as the corporate level. It is challenging to examine the process of adopting the SDGs for a particular firm operating across the sectors, even for listed firms on the stock exchange.

2.2. Current Status of SDG Disclosures

Firstly, Table 4 records the descriptive statistical results of the adoption of the 17 UN SDGs of the selected sample. It suggests a notable difference in implementing SDGs among Vietnamese firms. For example, SDG1—Poverty and SDG8—Economy have been received great attention from Vietnamese firms (with a mean of 0.69 and 1.12, respectively). Therefore, it can be argued that firms operating in developing countries intend to incorporate the goal of solving poverty and contributing to economic growth rather than making a significant effort to focus on various aspects of SDGs, like climate change. Since the transition to a low-carbon economy is already underway [20]; thus, finding outlines that there is a need for companies in the developing world to act seriously on fighting climate change. 

Table 4. Descriptive Statistics.
SDGs Measure No. Obs Mean Median Std. Dev Min Max Skewness Kurtosis Normality Test of Kolmogorov–Smirnov
Statistic df Sig.
Poverty 700 0.69 1.00 0.67 0.00 3.00 0.61 −0.11 −0.05 699 0.95
Hunger 700 0.52 0.00 0.63 0.00 2.00 0.81 −0.36 −0.18 699 0.86
Health 700 0.50 0.00 0.63 0.00 4.00 1.24 2.12 −0.11 699 0.90
Education 700 0.48 0.00 0.62 0.00 3.00 1.20 1.49 −0.18 699 0.85
Gender 700 0.17 0.00 0.43 0.00 2.00 2.66 6.58 −0.26 699 0.79
Water 700 0.38 0.00 0.55 0.00 3.00 1.22 1.08 −0.14 699 0.89
Energy 700 0.46 0.00 0.58 0.00 3.00 0.92 0.33 0.13 699 0.90
Economy 700 1.12 1.00 0.86 0.00 3.00 0.14 −0.94 0.00 699 1.00
Industry 700 0.18 0.00 0.39 0.00 2.00 1.76 1.34 −0.10 699 0.92
Inequality 700 0.15 0.00 0.36 0.00 1.00 1.93 1.73 0.20 699 0.83
Cities 700 0.22 0.00 0.52 0.00 3.00 2.79 8.84 −0.15 699 0.88
Production 700 0.25 0.00 0.48 0.00 2.00 1.64 1.74 0.24 699 0.81
Climate 700 0.33 0.00 0.52 0.00 2.00 1.30 0.71 −0.22 699 0.83
Ocean 700 0.18 0.00 0.39 0.00 2.00 1.91 2.29 −0.19 699 0.85
Land 700 0.17 0.00 0.39 0.00 2.00 2.09 3.28 −0.29 699 0.77
Justice 700 0.14 0.00 0.37 0.00 2.00 2.39 4.81 0.21 699 0.84
Partnership 700 0.33 1.00 0.49 0.00 2.00 0.93 −0.60 0.15 699 0.88

Table 5 reports the results of the mapping between selected firms and their engagement with the 17 UN SDGs and the descriptive statistics of disclosing SDGs from 2015 to 2021. Additionally, Table 5 presents the ranking of 100 firms according to the number of disclosing the 17 UN SDGs in their reports. For example, the 17 UN SDGs-related information mentioned in corporate reporting ranges from 0 (e.g., QCG; CTX; NDN; S99; POM; TKU; KLF and PVI) to 22 times (e.g., VIC), meaning that firms are inconsistent in following the SDG Disclosures. In other words, some firms have shown a “real” effort more than others, and even though some firms lack efforts in adopting the SDGs. Therefore, this highlights that firms have different perspectives to adopt SDGs.

Table 5. Descriptive Statistics by Firms.

No.

Firm’s Stock Symbol

SDG1

SDG2

SDG3

SDG4

SDG5

SDG6

SDG7

SDG8

SDG9

SDG10 

SDG11

SDG12

SDG13

SDG14

SDG15

SDG16

SDG17

Mean

Std. Dev

Range

1

QCG

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

2

CTX

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

3

NDN

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

4

S99

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

5

POM

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

6

TKU

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

7

KLF

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

8

PVI

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

9

LIG

0

0

0

0

0

0

1

0

0

0

0

0

0

0

0

0

0

0.06

0.24

1

10

PVL

0

0

0

0

0

0

0

1

0

0

0

0

0

0

0

0

0

0.06

0.24

1

11

DNP

1

1

1

1

0

1

0

1

0

0

0

0

0

1

0

0

0

0.41

0.51

1

12

PTI

1

0

1

1

0

0

0

0

0

0

0

0

0

0

0

0

0

0.18

0.39

1

13

CEO

2

2

2

2

0

0

1

2

0

0

2

1

0

0

0

0

0

0.82

0.95

2

14

HHS

2

2

0

0

0

0

0

2

0

0

0

0

0

0

0

0

0

0.35

0.79

2

15

SAM

3

0

1

3

0

3

3

3

0

0

0

0

0

0

0

0

0

0.94

1.39

3

16

HTP

0

0

0

0

0

3

0

3

0

3

0

0

0

0

0

0

0

0.53

1.18

3

17

PSI

1

0

0

0

0

1

1

3

0

0

0

0

0

0

1

1

2

0.59

0.87

3

18

IDJ

3

3

1

2

0

1

1

4

1

0

1

2

1

0

0

0

0

1.18

1.24

4

19

VC2

2

0

0

0

0

0

0

4

0

0

0

0

0

0

0

0

0

0.35

1.06

4

20

STB

5

3

3

5

3

5

6

7

5

5

3

5

3

5

4

5

5

4.53

1.18

4

21

BII

4

4

0

1

0

4

4

5

0

0

0

0

4

0

0

0

0

1.53

2.03

5

22

MST

0

0

0

0

0

0

0

5

0

0

0

0

0

0

0

0

0

0.29

1.21

5

23

VC7

0

0

0

0

0

0

0

5

0

0

0

0

0

0

0

0

0

0.29

1.21

5

24

MBG

0

0

0

0

0

3

5

5

0

0

0

0

0

0

0

0

0

0.76

1.75

5

25

APS

5

0

5

1

0

0

1

5

0

0

0

0

1

1

1

3

3

1.53

1.91

5

26

KDH

4

0

0

0

0

4

6

6

0

3

0

1

5

0

0

0

0

1.71

2.37

6

27

SCR

4

4

0

1

0

4

4

6

0

0

0

1

3

0

0

0

5

1.88

2.18

6

28

HUT

4

2

1

2

0

0

0

6

0

0

0

1

1

0

0

0

0

1

1.7

6

29

SDT

6

0

0

0

0

0

0

6

0

0

0

0

0

0

0

0

0

0.71

1.99

6

30

VC3

0

0

0

0

0

0

1

6

0

0

0

0

0

0

0

0

1

0.47

1.46

6

31

VNM

9

9

9

9

8

8

9

12

6

6

7

7

9

6

6

6

6

7.76

1.71

6

32

LAS

5

4

1

1

0

4

4

6

0

0

0

0

4

4

4

0

0

2.18

2.21

6

33

VIT

0

0

0

0

0

0

0

6

0

0

0

0

0

0

0

0

0

0.35

1.46

6

34

PPC

0

0

0

0

0

0

0

6

0

0

0

0

0

0

0

0

0

0.35

1.46

6

35

AMV

0

0

0

0

0

0

0

6

0

0

0

0

0

0

0

0

0

0.35

1.46

6

36

PVT

6

6

6

6

6

0

6

6

0

6

0

0

0

0

0

6

6

3.53

3.04

6

37

DL1

0

0

0

0

0

0

0

6

0

0

0

0

0

0

0

0

0

0.35

1.46

6

38

SRA

2

0

0

0

0

6

6

6

0

0

0

0

0

0

0

0

0

1.18

2.35

6

39

EIB

6

4

5

5

0

0

0

6

0

0

0

5

0

0

0

0

6

2.18

2.72

6

40

NVB

4

0

1

4

0

0

0

6

2

0

0

2

0

0

0

0

0

1.12

1.87

6

41

WSS

6

0

0

0

0

0

0

6

0

0

0

0

0

0

0

0

0

0.71

1.99

6

42

ITA

0

0

7

7

0

0

0

0

0

0

0

0

0

0

0

0

0

0.82

2.32

7

43

KBC

6

6

0

0

0

6

6

7

0

0

4

0

0

0

0

0

0

2.06

2.93

7

44

FIT

5

5

5

5

0

0

0

7

0

0

0

0

0

0

0

0

0

1.59

2.58

7

45

BCC

6

6

6

1

0

5

5

7

0

0

0

0

3

0

0

0

0

2.29

2.82

7

46

BTS

0

0

0

0

0

0

6

7

0

0

0

0

7

0

0

0

0

1.18

2.63

7

47

TNG

7

7

7

7

2

2

6

9

2

2

2

2

7

7

7

2

2

4.71

2.69

7

48

VCS

7

7

7

7

7

7

7

14

7

7

7

7

7

7

7

7

7

7.41

1.7

7

49

PLC

7

7

7

5

0

7

7

7

1

1

1

1

7

7

6

0

1

4.24

3.09

7

50

GMD

7

7

7

7

0

7

7

7

0

0

0

0

0

0

0

0

7

3.29

3.6

7

51

ACB

7

7

7

7

0

0

0

7

0

0

0

0

0

0

0

0

0

2.06

3.29

7

52

AGR

6

1

1

0

0

0

6

7

0

0

0

0

0

0

0

0

0

1.24

2.46

7

53

CTG

7

7

7

7

4

0

0

6

0

0

0

0

0

0

0

0

4

2.47

3.16

7

54

OGC

0

0

0

0

0

0

0

0

7

0

0

0

0

0

0

0

0

0.41

1.7

7

55

VCB

7

7

7

7

0

0

0

6

0

1

0

0

6

1

1

1

2

2.71

3.08

7

56

IVS

0

0

0

0

0

0

0

7

0

0

0

0

0

0

0

0

0

0.41

1.7

7

57

SHN

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

7

0.41

1.7

7

58

TVC

2

0

0

2

0

4

4

7

0

0

0

0

7

0

0

0

0

1.53

2.48

7

59

FLC

3

3

1

2

1

1

1

8

5

0

8

0

3

0

0

0

0

2.12

2.64

8

60

HOM

7

7

4

1

0

4

6

8

0

0

0

7

7

1

3

0

0

3.24

3.17

8

61

VGS

4

0

4

0

4

0

0

8

0

4

0

0

4

4

4

0

4

2.35

2.47

8

62

GAS

4

4

4

4

0

3

3

8

0

0

0

0

0

0

0

0

0

1.76

2.41

8

63

MBB

7

7

7

7

0

0

1

8

1

0

0

0

0

0

0

0

7

2.65

3.46

8

64

DIG

8

7

3

3

2

5

2

11

3

2

3

3

2

2

4

2

3

3.82

2.56

9

65

DXG

7

2

2

1

0

0

3

9

7

0

7

0

7

0

0

0

7

3.06

3.4

9

66

PDR

11

7

5

7

4

5

5

13

5

5

5

4

4

4

4

4

5

5.71

2.57

9

67

NTP

6

5

5

5

5

7

7

14

5

5

5

7

5

7

5

5

5

6.06

2.22

9

68

BVH

7

6

7

7

6

5

6

12

4

5

3

6

10

4

4

9

5

6.24

2.33

9

69

VNR

3

2

2

3

2

2

2

9

0

2

0

0

3

2

2

2

2

2.24

1.99

9

70

MSN

5

5

0

0

0

5

6

10

0

0

0

5

0

5

0

0

0

2.41

3.18

10

71

PVD

8

6

6

6

2

2

6

12

2

2

2

4

2

6

6

2

6

4.71

2.82

10

72

BVS

6

0

5

5

0

6

6

10

0

0

0

0

5

0

1

5

6

3.24

3.23

10

73

HT1

6

6

6

3

0

4

4

11

0

0

0

0

4

4

3

0

0

3

3.14

11

74

CII

0

0

0

5

0

6

0

12

0

0

12

0

0

0

0

0

0

2.06

4.16

12

75

HQC

11

7

1

7

7

5

12

11

7

0

4

7

4

0

0

0

0

4.88

4.21

12

76

DPM

6

6

6

6

0

6

6

12

0

0

0

0

6

6

0

0

4

3.76

3.6

12

77

PVC

12

6

0

6

0

0

6

6

0

0

0

0

0

6

6

0

0

2.82

3.75

12

78

PGS

7

7

7

5

0

5

7

12

0

4

0

7

0

7

7

0

7

4.82

3.59

12

79

NT2

10

10

10

7

0

9

9

12

3

3

3

3

7

7

10

0

4

6.29

3.8

12

80

VND

7

0

7

1

0

3

3

12

0

0

0

0

2

0

0

0

7

2.47

3.62

12

81

DLG

2

0

1

0

0

0

5

13

0

0

7

0

6

0

0

0

0

2

3.67

13

82

NLG

8

8

3

9

0

8

0

13

0

0

5

0

7

0

0

0

0

3.59

4.37

13

83

VCG

9

8

5

0

0

6

6

13

0

0

0

3

1

0

0

0

2

3.12

4.03

13

84

SHS

6

0

0

5

0

4

4

13

0

4

0

0

7

0

4

4

4

3.24

3.51

13

85

OCH

4

4

3

0

0

1

5

14

0

0

8

0

4

1

0

0

0

2.59

3.79

14

86

ASM

14

14

6

4

0

0

0

14

7

0

7

0

0

0

0

0

7

4.29

5.44

14

87

KDC

7

7

7

7

0

10

10

14

0

0

0

6

1

0

0

0

0

4.06

4.67

14

88

SBT

10

10

10

10

10

10

10

11

5

5

10

10

10

0

0

5

10

10

5.34

14

89

HPG

11

11

11

7

0

6

6

14

5

3

7

7

3

6

0

5

5

6.29

3.82

14

90

PVS

8

8

7

7

0

7

7

14

0

0

0

7

5

4

4

0

6

4.94

3.93

14

91

TVD

7

7

7

0

0

7

7

14

0

0

0

0

3

2

2

0

7

3.71

4.13

14

92

FPT

13

13

7

13

0

0

7

14

7

0

0

7

7

0

0

0

7

5.59

5.4

14

93

BID

14

7

9

7

13

7

7

13

0

5

0

5

7

0

0

5

7

6.24

4.49

14

94

HCM

7

7

7

7

0

0

0

14

0

0

0

0

0

0

0

7

7

3.29

4.37

14

95

HAG

15

10

10

7

10

7

7

14

7

1

0

7

0

0

3

0

13

6.53

5.12

15

96

REE

6

3

8

10

0

11

13

15

0

6

0

7

9

0

0

0

7

5.59

5.05

15

97

SSI

7

0

7

7

7

0

2

16

7

7

0

7

7

7

7

5

7

5.88

3.84

16

98

TIG

8

8

7

1

0

1

1

21

1

1

1

3

1

0

0

0

1

3.24

5.34

21

99

HSG

14

14

13

13

6

6

6

21

6

6

7

14

0

0

0

6

6

8.12

5.85

21

100

VIC

7

7

22

21

7

5

7

17

7

3

21

7

0

0

0

3

6

8.24

7.4

22

 

 

This entry is adapted from the peer-reviewed paper 10.3390/su142215358

References

  1. Mio, C.; Panfilo, S.; Blundo, B. Sustainable Development Goals and the Strategic Role of Business: A Systematic Literature Review. Bus. Strategy Environ. 2020, 29, 3220–3245.
  2. Scheyvens, R.; Banks, G.; Hughes, E. The Private Sector and the SDGs: The Need to Move Beyond ‘Business as Usual. Sustain. Dev. 2016, 24, 371–382.
  3. Bebbington, J.; Unerman, J. Achieving the United Nations Sustainable Development Goals: An Enabling Role for Accounting Research. Account. Audit. Account. J. 2018, 31, 2–24.
  4. UNSDG|UN in Action—Viet Nam. Available online: https://sdgs.un.org/goals (accessed on 25 July 2022).
  5. The National Action Plan for the Implementation of the 2030 Sustainable Development Agenda. Available online: https://vietnam.un.org/index.php/en/4123-national-action-plan-implementation-2030-sustainable-development-agenda (accessed on 24 July 2022).
  6. FPT Corporation Annual Report 2021. Available online: https://bctn2021.fpt.com.vn/en (accessed on 20 July 2022).
  7. TNG Investment and Trading JSC Annual Report 2021. Available online: https://tng.vn/userfiles/files/Quan%20H%E1%BA%B9%20c%E1%BB%95%20%C4%91%C3%B4ng/BAO%20Cao%20Thuong%20Nien%202021/20220429_TNG_AR2021_EN.pdf (accessed on 25 June 2022).
  8. Viet Nam Dairy Products Joint Stock Company Annual Report 2018. Available online: https://www.vinamilk.com.vn/static/uploads/bc_thuong_nien/1553157661-ea4e37fe1db29419325178dd843588da6e8234bb730198a6aa961d741128712e.pdf (accessed on 20 July 2022).
  9. Lauwo, S.G.; Azure, J.D.-C.; Hopper, T. Accountability and Governance in Implementing the Sustainable Development Goals in a Developing Country Context: Evidence from Tanzania. Account. Audit. Account. J. 2022, 35, 1431–1461.
  10. Pizzi, S.; Caputo, A.; Corvino, A.; Venturelli, A. Management Research and the UN Sustainable Development Goals (SDGs): A Bibliometric Investigation and Systematic Review. J. Clean. Prod. 2020, 276, 124033.
  11. Silva, S. Corporate Contributions to the Sustainable Development Goals: An Empirical Analysis Informed by Legitimacy Theory. J. Clean. Prod. 2021, 292, 125962.
  12. Izzo, M.F.; dello Strologo, A.; Granà, F. Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs. Sustainability 2020, 12, 5545.
  13. Ike, M.; Donovan, J.D.; Topple, C.; Masli, E.K. The Process of Selecting and Prioritising Corporate Sustainability Issues: Insights for Achieving the Sustainable Development Goals. J. Clean. Prod. 2019, 236, 117661.
  14. Bennich, T.; Weitz, N.; Carlsen, H. Deciphering the Scientific Literature on SDG Interactions: A Review and Reading Guide. Sci. Total Environ. 2020, 728, 138405.
  15. Diaz-Sarachaga, J.M. Shortcomings in Reporting Contributions towards the Sustainable Development Goals. Corp. Soc. Responsib. Environ. Manag. 2021, 28, 1299–1312.
  16. Hengesbaugh, M.; Olsen, S.; Zusman, E. Governing National Sustainable Consumption and Production Action Plans in the Philippines and Viet Nam: A Comparative Analysis; Institute for Global Environmental Strategies; Institute for Global Environmental Strategies: Hayama, Japan, 2021.
  17. Sachs, J.; Lafortune, G.; Kroll, C.; Fuller, G.; Woelm, F. Sustainable Development Report 2022. Available online: https://s3.amazonaws.com/sustainabledevelopment.report/2022/2022-sustainable-development-report.pdf (accessed on 24 July 2022).
  18. Conference on National Assembly and Sustainable Development Goals. Available online: https://vietnam.un.org/vi/node/8939 (accessed on 24 July 2022).
  19. Nishitani, K.; Nguyen, T.B.H.; Trinh, T.Q.; Wu, Q.; Kokubu, K. Are Corporate Environmental Activities to Meet Sustainable Development Goals (SDGs) Simply Greenwashing? An Empirical Study of Environmental Management Control Systems in Vietnamese Companies from the Stakeholder Management Perspective. J. Environ. Manag. 2021, 296, 113364.
  20. Fankhauser, S. A Practitioner’s Guide to a Low-Carbon Economy: Lessons from the UK. Clim. Policy 2013, 13, 345–362.
More
This entry is offline, you can click here to edit this entry!
ScholarVision Creations