The Practice of Esg Reports in Vietnamese Banking System

Abstract

This study aims to understand how Vietnamese commercial banks apply ESG reporting and how these reports relate to the country’s move towards net-zero emissions. The research uses document evaluation and secondary data analysis, including regulatory documents and sustainability reports from major banks. The findings show that ESG reporting has improved, but the degree of disclosure remains inconsistent. Many banks have not linked ESG information with risk management or their business plans. Therefore, the study provides a clearer view of the ESG regulatory setting in Vietnam and highlights how sustainability reporting supports the growth of green credit and strengthens the Vietnam banking sector’s path towards more sustainable finance.