sustainability reporting handbook for vietnamese companies
TRANSCRIPT
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Ss Rr Hr Vs Cs
IN PARTNERSHIP WITH
IFC Advisory Services in East Asia and the Pacifc
State Securities
Commission of
Vietnam
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1. Purpose of this guideline 9
2. Why report? 10
3. Global standards and references 11
4. Main steps in the process 20
5. What aspects of business performance should the sustainability
report cover? 28
6. Appendix 1: Mapping stakeholders and their needs 34
7. Appendix 2: Overview of a typical sustainability assurance
process35
8. Appendix 3: GRI G3 Guidelines Summary of Disclosures 37
Table of Contents
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Disclaimer
IFC, a member of the World Bank Group, is the largest global development
institution focused exclusively on the private sector. We help developing
countries achieve sustainable growth by nancing investment, providing
advisory services to businesses and governments, and mobilizing capital in
the international nancial markets.
The State Securities Commission of Vietnam is an organization under
the Ministry of Finance of Vietnam, whose purpose is to develop capital
markets, regulate securities activities, license market participants, and enforce
regulations.
The Vietnamese Sustainability Reporting Handbook was commissioned by
IFC and The State Securities Commission of Vietnam in an effort to promote
the disclosure of environmental and social information by listed companies
in Vietnam.
This Handbook is distributed with the understanding that neither the authors,
nor the organizations, countries they represent, nor the publisher are engaged
in rendering legal or nancial advice. The material in this Handbook is set outin good faith for general guidance, and no liability can be accepted for any
possible loss or expense incurred as a result of relying on the information
contained herein.
This publication is not intended to be exhaustive. The conclusions and
judgments contained in this report should not be attributed to, and do
not necessarily represent the views of, the State Securities Commission of
Vietnam, IFC or its Board of Directors or the World Bank or its Executive
Directors, or the countries they represent. IFC and the World Bank and the
State Securities Commission of Vietnam do not guarantee the accuracy of
the data in this publication and accept no responsibility for any consequences
of their use.
This Handbook is distributed subject to the condition that it shall not, by way
of trade or otherwise, be lent, re-sold, hired out, or otherwise circulated on a
commercial basis without IFCs prior consent.
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Foreword of the State SecuritiesCommission of Vietnam
When highlighting stock exchange-listed companies sustainability issueswe normally refer to the adoption and implementation of environmental,
social and governance policies that help minimize risks, turbulence and
improve companies long-term performance. During the last decade, many
corporations and business groups that formulated strategies to meet the
demands of investors, the government and society in a responsible manner,
have focused their resources on ensuring the sustainability aspects of
investment, operations, production and suppliers.
At a number of UN-level discussions, members of the OECD and G20 have
shown a strong commitment to strengthen long-term nancial stability and
global economic development. As a result, businesses need to raise the bar on
their environmental, social and governance performances. In the meantime,
the UN has also been actively encouraging businesses to start reporting on
sustainability issues.
Sustainability reporting is the practice of measuring, disclosing and beingaccountable to internal and external stakeholders for an organizations
performance towards the goal of sustainable development. Companies
developing and issuing sustainability reports should evaluate and disclose
environmental and social information, in addition to their nancial and
governance performance, already common practice at a global level.
Sustainability reporting helps companies not only build a stronger relationship
with other stakeholders, investors and communities, but also improveoperational risk management. This also enables companies to pivot and quickly
adapt to a changing business environment and effectively compete in the
market. During the last decade, the world has seen an increase in the number
of companies producing sustainability reports and integrating environment,
social and governance performance information into their annual reports.
This trend also underscores a clear link between good sustainable performance
and enterprises ability to be efcient and protable.
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In Vietnam, disclosing and reporting on environmental, social and other
sustainable development issues is a new concept. Listed companies have
limited access to information about environmental and social standards
and sustainable development best practices. As a result, listed companies
are unable to provide information crucial to investors such as that detailingcommunity development, waste management, efcient use of water,
employee compensation and benets, labor force diversity and the existence
of independent committees. The dearth of this information might prevent
companies from attracting investors with high environmental and social
standards.
To respond to this urgent need, the State Securities Commission of Vietnam
(SSC) and IFC with the assistance of the global PWC team have developedand now publish this Sustainability Reporting Handbook for Vietnamese
companies. This Handbook will provide companies with reporting processes
and key performance indicators to be used when Vietnamese companies start
developing Sustainability Reports.
The SSC hopes listed rms will use this Handbook to understand, manage
and disclose their environmental and social performance levels. Overall, this
is the rst step companies should take towards meeting their sustainabledevelopment goals and contribute to the stock markets sustainable
development through better risk management and governance.
State Securities Commission of Vietnam
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Foreword of IFC
The last decade has seen a steady rise in public demand for businesses to
be transparent about their environmental, social, and governance (ESG)
performance, including their contributions to local economies.
Companies worldwide have met this trend with increasing uptake of what is
now commonly called sustainability reporting. As a member of the global
investment community and a leader in sustainability standards in emerging
markets, IFC sees sustainability reporting as an opportunity for a more
dynamic engagement between investors and businesses. There is a clear link
between good ESG performance and the ability of enterprises to be protable
and survive turbulent times. We have integrated sustainability in our own
approach to investments in emerging markets and we have seen the value
and the importance of disclosure about sustainability issues. However, there
is still a big gap, including in emerging markets, when it comes to material
ESG information about company performance. Many investors, including
institutional investors who acknowledge the importance of sustainability
issues as a driver of nancial return as well as an indicator of environmental
and social impact, need this information to make informed investment
decisions.
As a member of the World Bank Group and the largest global development
institution focused exclusively on the private sector, IFC has been working
for several years now to address the information gap, and our partnership
with the Global Reporting Initiative (GRI) is part of that on-going effort.
IFC sees sustainability reporting as a timely next step to improve transparency
and ultimately the sustainability of the investments we make. It is also amanagement tool that can help companies to identify operational efciency
improvements, innovate in their products and services, build stronger
relationships with stakeholders, enhance reputational value and, increasingly,
attract investors.
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It is encouraging that the State Securities Commission of Vietnam supports
this initiative. We would like to see many more Vietnamese companies
undertaking sustainability reporting alongside and as part of their annual
reporting. Companies achieving excellence across all aspects of management
are companies most likely to grow and succeed over the long term.
We hope you will nd this Handbook useful.
Finally, we would like to thank the great contribution of PWC team to the
intensive preparation and consultation process before this Handbook can be
published.
IFC
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1. Purpose of this guideline:
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Listed and soon-to-list companies are encouraged to include sustainability reportingas part of their holistic reporting, either within the annual report or separately.In addition, this guide encourages the use of the Global Reporting Initiative
(GRI) framework and independent external assurance. Te GRI Guidelines areinternationally accepted as best practice.
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2. Why report?
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that can improve a companys understanding o emerging risks and
business opportunities. i rch hs w, h ss
rr ss c h h c rr r hs
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r rs v r rsss sss
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a r r r ss rr s h2)
consideration o stakeholder interests. Shrs r vsr rs wh r c h cs cvs, r
rs h cs rrc /r c hv c
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investment rom sustainable activities.
3. Global standards and referencesprrh 47 h c c h 2012 u ns
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s cs. i s cr sr, vrs rv
shrs h w c:
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o develop models for best practice and facilitate action for the integration
of sustainability reporting, taking into account the experiences of already
existing frameworks and paying particular attention to the needs of developing
countries.
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prcs r Rss ivs).
Ts sc scrs s h s c srs rwrs.
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3.1. The Global Reporting Initiatie
T s w s rwr r ss rr hs
v h Global Reporting Initiative (GRI). T gRi gs
r s rcs (Hw rr) rrc crs (Wh
rr) h hv v r r h 12 rs
-shr . T gRi rcs r:
Materiality h rr sh rc h rzs sc
cc, vr sc cs c r
ssv c shrs sssss css.
Stakeholder Inclusiveness h rr sh shrs c h cs rsss rs shr
xcs rss.
Sustainability Context h rr sh scr h rzs
rrc h wr cx ss.
Completeness h rr sh rv sfc cvr
r cs crs wh cr rrr.
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wrw r vrs scrs wr . as rs, cs c
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o mrch 23, 2011 h gRi s g3 s g3.1. Ts
rc shr c scc rrcs h rhs,
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14 SuStainability RepoRting Handbook oR VietnameSe CompanieS
c vs v, r sss. Ts s w
r h c gRi g4 gs crr r v.
r r r, vs:www.rr.r
3.2. The Carbon Disclosure Project
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rz wr rv rhs s ss rcs
ss wr s ssss cs. arx 4,000
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vsrs, rchs rzs vr s. b rr
h Cdp, cs r c hs s crs h chcs
rcv ss rs vsrs.
T Cdp s s wr v c r cs hw
c s c ch-r r , r , sr
c rrs. T C dscsr Srs br s Cdp scrjc rc ch T C Ch Rr rwr
(CCR) (e 1.1, oc 2012). T CCR s vr rwr r
scs r v vsrs ssss hw c ch
cs h sr, rrc rscs c. T CCR s
s xs srs, rsrch, ss rcc, c
h Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard
(Revised Edition) v h Wr Rsrcs is (WRi)
Wr bsss Cc r Ss dv (WbCSd).r r r, vs:www.crjc.
3.3. The United Nations Global Compact
T un g Cc s src c v r ssss
c hr rs srs wh 10 vrs
cc rcs h rs h rhs, r, vr -
crr.
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Wh j h g Cc, cs c
ss Cc prrss (Cop), whch s c
scsr shrs (.., vsrs, csrs, cv sc
vrs) rrss h 10 rcs h
un g Cc sr r un v s.
bs sr , Cops s s h g Cc
ws shr w wh shrs. T r Cop s
rv r ss r rr. r r r, vs:
www.cc.r
3.4 The IFC Sustainability Framework
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assss m evr Sc Rss 1.ics
lr Wr Cs2.
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1 The Equator Principles (EPs) are a voluntary credit risk management ramework or managing E&S risk inProject Finance transactions. They are adopted by nancial institutions and are applied where total projectcapital costs exceed US$10 million. Since 2006, the EPs have been based on IFC Sustainability PerormanceStandards and on the World Bank Group Environmental, Health and Saety Guidelines (EHS Guidelines). Cur-rently 77 adopting nancial institutions (74 EPFIs and 3 Associates) in 32 countries have ocially adoptedthe EPs, covering more than 70 percent o international Project Finance debt in emerging markets. For moreinormation, visit: www.equator-principles.com
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l acqs ivr Rs5.
bvrs Csrv Ss m lv6.nr Rsrcs
is ps7.
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ivs cs s h rqrs h iC prrc
Srs Wr b gr evr, Hh S
gs, v rr ac ps rr vs. dr
h vs, cs s rv s iC, s w s
rv shrs, hr hrc h prrc Srs r ac ps, c sc vs. Ts r c
rv c ss r rr. r r r,
vs:www.c.r/ss
3.5. International Integrated Reporting Council
T International Integrated Reporting Council (IIRC) s r
r v rwr r ir Rr. iiRC rs dr pr rwr r ir Rr Sr 2012,
whch s rcs-s rch rhr h cs rs r
sr r scsr scc rrc crs (kpis).
mr h 80 cs s h rcs ir Rr
hr crr rr cc s r h iiRCs p prr
2012. T sx iiRC rcs r ) src cs r r, )
ccv r, ) rssvss shr csvss,
v) r ccsss, v) r v) cr
cssc. T dr rwr hszs rzs cr
v hrh s c r rsrcs rshs
r cs (c, cr, h, c, r
sc).
Ss r s r r r rr. Cs
c chs whhr sh ss rrs sr /r s
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c r rr. b r c
ss r, cs rv r hsc
cr hr sss rrc vsrs
shrs.
r r r, vs:www.hrc.r
3.6 AccountAbility Principles or Sustainable Deelopment
accas aa1000 srs r rcs-s srs h
rzs c r cc, rss ss.
T prcs r Ss dv (icsv, mr Rssvss) r s h rs h cc rz
w c :
es sh sr s crhsv r sss h r r h rz s shrs
essh s srs s whch h rzs sr rrc c j
dscs cr r sr, sss rrc
shrs.
T prcs r c wh hr ss rcs h rc,
sch s h un g Cc, gRi iSo 26000.
r r r, vs:www.cc.r
3.7. ISO 26000:2010
iSo 26000:2010 rvs c, rhr h vr rqrs,
hw ssss rzs c r sc rss
w. T sr ws ch 2010 w v rs s
w r shrs crss h wr.
Rrsvs r vrs, ngos, sr, csr rs
r rzs wr vv s v, whch s rrss
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r csss. iSo 26000 hs cr wh sc rss
s, hs ssss rzs rs rcs cv cs
shrs s rccs r sc rss. i s s
rzs rrss hr cv, sz r c.
r r r, vs:www.s.r
3.8. Global Impact Inesting Ratings System
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h e&S c cs s. T r s cs
rs c r ss- vsrs s h e&S c hr
sss rs cvs. i s cr h sss v cr sv c chv s srr vrc,
rss r s ch rccs, rcv wr cs,
rv vr rrc, rs h srh c
cs, hr crs.
giiRS rvs C ic R h e&S c v
c, c vr r, rs 15 s-crs kpis
rv h cs sr, rh, sz sc ss.r r r, vs: h://rs.r
3.9. Emerging Market Initiaties
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rv crr scsr crss rw r r rs.
Sc 2006, h w vrs sc xchs hv ss
rqrs r vr s ss rr:
2006 Ch sss ss rr rqr r s-w
rrss
2007 brs ms rqrs s cs rr hr crr
sc rss (CSR) cvs
2008 Shh Shzh Sc exchs sh rqrs r
s cs rr CSR
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2010 Sh arc rqrs cs s h Jhsr Sc
exch sh r rrs rss c
ss rrcs
2011 Scrs exch br i (Sebi) rcs
rqr h h 100 rs s cs scs r
sc, vr cc rsss
2011 Sr Sc exch rss Ss Rr g
2011 H k Sc exch sss Cs pr
vr, sc vrc (eSg) rr
2012 - brzs bm&boVeSpa Sc exch sss rcs
ss rr s cs.
3.10. Other Global Initiaties
T Corporate Sustainability Reporting Coalition s c
r h 40 rzs, rr s vsrs,
xcss uS$1.6 r, s r r ss
sss wh h crr rr cc s r rv
cs.Te Natural Capital Declaration WAVES partnership (Wealth
Accounting and the Valuation o Ecosystem Services) r ccv
cs crs, rv cs, c ss
cv sc rs v cc r rs v r h
c. (www.rccr.r) (www.wvsrrsh.
r)
Te World Business Council or Sustainable Development (WBCSD)
s Ceo- rz rwr-h cs s cr ss r r sss, sc h vr. T
WbCSd hs wr wh s rs shrs, sch s
h gRi, crr s rcc h vc ss
rr sc 1995. T WbCSd hs s v s (sch s h
gHg prc wh h WRi), h cs sr rr
hr ss sss shrs. (www.wcs.
r)
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Principles or Responsible Investing (pRi) s u ns-c
wr r h 1,100 r vsrs srvc rrs
wr hr sx prcs r Rss ivs
rcc. T prcs rc h vw h vr, sc
crr vrc (eSg) sss c c h rrc vs
rs hrr s v rr csr
vsrs h r hr cr (r qv) . (www.
r.r)
4. Main steps in the processpsh rs ss rr c rsrc sv r c.
i s c h r s h
c vr r. Hwvr, r r
hs rcss c hv vr s r h rz, r r
Step 1: Set a vision and corporate commitment or sustainability perormanceand reporting
Step 2: Appoint a senior executive with oversight and accountability or thereporting process and the report itsel
Step 3: Establish a cross-departmental taskorce to plan and prepare thesustainability report
Step 4: Take stock o where your company is on the sustainability journey
Step 5: Engage with stakeholders
Step 6: Determine the most important issues to report on
Step 7: Plan the data collection process
Step 8: Compile your report
Step 9: Build the reports credibility
Step 10: Plan or continuous improvements
10
Steps
toP
repa
re
a
Sustainability
Report
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w src rsh shs r fccs, rc
v crs rcvss vsrs s.
as r cc s , h rcss cs ss cs ssq
rs wh r s h sss. T w ss c hr r cs s rr ss h cs r
r xzs h s rr.
Step 1: Set a vision and corporate commitment or sustainability
perormance and reporting
Ts s h rs s wh c cs sh ss
rr. Ts c sh c r h c rsh wh cr vs rs.
a rwr-h ss rr c r sss c v
r r wrs ss rccs h r v r h sss
shrs. i c s rv r r rcv
w cs vsrs. T rr sh s
wh h cs cr sss c ssh
cv ss sss.
a c hc ss rrs s hr rc
rssvss shr ccrs. Crr rs r s c
sr c cc wh shrs shw h
h c hs s w c ccr. ls shr
ccrs rscvs c s srh cs w vs
sr.
Step 2: Appoint a senior executive
with oversight and accountability
or the reporting process and the
report itsel
a sr xcv r rcr sh
hv rss cc
r h rr rcss
Success actor
Clear leadership sends a signal
throughout the company that
the reporting work is a priority.
Departments then know how
to respond by adapting their
systems more efciently.
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c, sr h a Rr rcss. Cr rc r h s
w h h rr rcss rs crr rrs
sss. a sr xcv c s sh chv r s
sr sr h rr s wh rs crr sr h s cv w.
Vsr rsh r h s r sccss cr ss
rrs. a xcv wh vrsh h rcss c sr h rr
hs h cssr hr ccss ccr rr. Ts
rvs ch h rsrc r rr s c wh h
sr ccss c .
Step 3: Establish a cross-departmental taskorce to plan and prepare the
sustainability report
T s ss ss
c r r rs
rss r hr cs h
zz. T x s s vv
hs rs h ss
rr rcss. a w
chv hs s ssh
rr src crs
w s r rv rs
c rs.
a sr cr r hr r s rs c
h -- wr h rr. Ts cr rr sh
wh h src vr w ws rvw s c
cc.
b rrs r vws rs h sss, h src c
fc cc cxz q . mrs h src
sh rss r r rv s r h rr
rcss c hr r rs.
Success actor
Select sta who are curious
and interested to learn rom
the reporting process. Theywill in turn beneft rom a
deeper understanding o the
company and build valuable
relationships with sta in other
departments.
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Step 4: ake stock o where your company is on the sustainability
journey
o r cs e&S rrc, s cc
crr vrc scs, w s w vrs rs vs rs. i hs r hs cc r,
rss r ssh ss cv hr h
r sr s cv crhsv
rs sh.
Cs c scc sc rr hr c
vv s hv rr s vr
rrs r rv hrs r hv sss r rcr s. T ss rr rcss c c h r
hs vrs scs rv crssc, crr
ss sr.
T rs rr sss c cs sc hs vrs
rs crr h chr vs r h
rr.
Step 5: Engage with stakeholders
Ss rr c s,
r, s xcs
h rzs r
xr shrs. k shr
r ccrs, sc hs
vr, vsrs, ngos,s, srs csrs,
sh csr. Ss
rr s rss hs ccrs, rs
shr rss w r hc h rr rcss ,
rcr shrs v h hv hr.
Success actor
A critical part o stakeholder
engagement is providing
eedback to stakeholders
on whether and how theirconcerns were addressed.
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24 SuStainability RepoRting Handbook oR VietnameSe CompanieS
Shr s w r cv r rr
s, v rs c r v. S r
shr vws c cr r xs rcs r
sss rs, sch s srvs s csrs. Tr
s s rcrs crrsc wh vsrs rrs, whch
hhh r sss rss.
exs r rv sfc shs r h rs rr
cc. orzs h chs hv cs shr s
hr s r rr c. T sh
ssh chs r c.
T rr, scsr cc wh shrssh r vr vs c, ccss r
h r r. Shrs c s scc hs.
isss r rr cv ccrs sh r
cr wh r sch s.
Type o Engagement Purpose o Engagement Leel o Reporting
Inormation publishedon website and throughcorporate documents andannouncements
To inorm stakeholders about thecompanys sustainability eorts andresponse to stakeholder concerns
All stages oreporting
Surveys (Email, paper or inperson)
To collect inormation on stakeholderconcerns and interests
Beginner andIntermediatereporting
Focus Groups To hear and discuss stakeholdereedback on specic topics or initiatives
Intermediate andAdvanced reporting
Stakeholder Panels To engage a group o experts toprovide ongoing, periodic input on thecompanys sustainability report andsustainability strategy
Intermediate andAdvanced reporting
Telephone, email orwebsite hotlines
To allow any stakeholders to contact thecompany with concerns or suggestionsand receive eedback on the companysresponse.
Advanced reporting.
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Step 6: Determine the most important issues to report on
T cc r s c
s srs rwrs
r ss rr. i s s r c rr. i s h
rs h c r
wh r h s r sss, rss
rs scss h rr.
k rrc scs crs
s rr srs c h
r sss. b, h s
rrz s c ) h cs w
vw whs s r rv, ) ccrs xrss
shrs.
mr r s r h cs shr
sssss css h c. Ts s h s r
h c w cs wh css
h cs r. mr ss csrs sh
s rc h cs sss .
r cs hr rs rr, hs h rs
r ss sss ssc w, sch s chs hr
v ss rrs r h rz. ohr r
c s c, h sss w h h rrv
( sss) h rr. T w s r r h Ceos
ss ssh s h r r rr.
Step 7: Plan the data collection process
t , cs sr wh rv rrs vr
rrc . Rr s r, hrh h rr rcss, wh
s v rv. a c v h c h
rr v rcss c h sr hs shs r r sr
rhr h r.
Success actor
A simple and clear storyline
goes a long way to
eectively communicate
with readers. Thereore,
defning the most material
issues or your report is an
important success actor.
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26 SuStainability RepoRting Handbook oR VietnameSe CompanieS
T rr src w r
rv r xs sss
h cr w sss r
cc s . Wh src
sr, h rr w chc
r sss sr q.
T w h ssss
hw rs h vrrch sss
s h ss rr.
Step 8: Compile your report
y r w r wr h rrc h v cc
rs r sss shr
ccrs v . Ts w s
r c h
rh rs r ss c.
Ss rrs hv r
sh s s, r csh c r r
h rzs ss
rrc r h s r. Hv hs r c s
vr s r ss h wh sr. Hwvr, shrs
w w hs r. y c w csr r r
rr rs rch r shrs wh h c hr
s rs . a chs r ss rr c:
prr c r h a Rr
R c, , rhcs vs sh cws
brchr wh hhhs
Scc r c rc s
tr s s scc shrs
ivsr rs
Rs ss srvs r rsrch rs cs.
Success actor
High-level oversight
will streamline datacollection by providing
a clear mandate
and authority to the
reporting team.
Success actor
Ask your stakeholders
how they would preer
to receive inormation
about your companys
sustainability perormance.
Keep checking to seewhich ormats work best.
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Step 9: Build the reports credibility
o h ws hc shr
cc r rr s hr
r ssrc. assrc s sr hc rr.
a ssrc w cs
h accuracy and completeness h
r h ss rr
h x whch h rr rss
stakeholder interests and concerns.
assrc r ss rrs c sssss h reliability o the
underlying data systems h rc h c h rr.
S scc s h sc rjcs, cs ss r
rrc .
assrc rvrs c v r rr rs
crr chs recommending ways in which you can
improve during the next reporting cycle. m cs sh hsrcs h ss rr rs wh rrs.
Shr hs r rr jr s w shw r
shrs h r rsr , c , cs
rvs.
Step 10: Plan or continuous improvements
Ss rr s v rcss r rv csrvs r crr ss sr. as s s
sh r rr, h h x ss crr h rss
crr sr ccs s rv sss e&S
rrc.
i h r, c ss rr c r,
h c s crr rr. i w
s rr r hs sh h wr h ss rr s. o w chv s sr
Success actor
Choose a reputable
assurance provider that
can add value to your
ongoing reporting
activities.
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28 SuStainability RepoRting Handbook oR VietnameSe CompanieS
r ss rr s rr h s rr cc s h
rr. Ts w sr h s cr r h s r.
ahr chrcrsc rrs s h cs rrc
rs r ss rrc scs. trs r s rcs c rs wrs vs ss rrc.
i s s vsrs hr shrs rs h rc h
c s hw w c hs rs vr . trs
sh c srs wh chv.
5. What aspects of business performance
should the sustainability report cover?T rrs c sh cs r e&S sss r h cs
sss shrs. mr sss r s h r r
h c r xr shrs sch s cs,
rs, srs vsrs.
T sr scs ss rr c sr,
rch rrc rr scc e&S sss.
T w r s cv e&S sss r Vs s cs
csr2. ascs crr vrc r r rss hrh
h rqrs h crr vrc 3.
2
Adapted rom: Sustainable Stock Exchanges: eal bstacles, eal pportunities - Discussion paper pre-: Sustainable Stock Exchanges: eal bstacles, eal pportunities - Discussion paper pre-pared or the Sustainable Stock Exchanges 2010 Global Dialogue (November, 2009)3 Source: IFC, 2010, Vietnam Corporate Governance Manual
ENvIRONMENTAL SOCIAL
Energy eciency Employee compensation
GHG emissions BenetsBiodiversity conservation Sta turnover
Water usage Employee health
Natural resource use Saety practices
Waste to energy Diversity
ecycling practices Strengthening local communities
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ir scsr ss rr sh:
b rv ccs scr r e&S scs,
cs, rss rs r h rz s vrs
shrsic vrvw rz sr jcvs hssss
C r h rzs rrc r
scs s w s h rch r h
rrc
gv c vw rrc hhh sv
rrc rv rs
Srv s scsr r rz rwrs , s rs hr rwr- ss
s shrs.
T ss rr s c h rr r
sc h s rs h c/r h hv
c r rr ss rrc, sr rch. Ts sh, rc, h s r s
h c rr.
T rr r sh s cr s hr h
Cr yr r c r (ar-mrch/J-J), css wh
h cs c rr r.
i wh hs csrs, hr r hr s crs
r ss rr:
Sc icrs1.
Sr dscsr icrs2.
prrc icrs.3.
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30 SuStainability RepoRting Handbook oR VietnameSe CompanieS
5.1 Scope Indicators
Sc rrs h r ss cs cvr h ss
rr. br rrs h s-s h rz h w
c h rr sc. i hr s ch h sc r r, h rr r h ssq rs, x, h h
ch rs hr, sh rv.
T r h rr s s ssss whch
s sh c r rr. tc, h cs q
s, rz r cr s w s s rr
cr vrs s cs h ss r sc h rr
r.
Reporting Boundary
a , h rr rz sh c h w
s s rr:
es vr whch h rz xrcss cr sh cvr icrs or prrc (sss, ws,
ch r, c.)
es vr whch h rz xrcss sc c
sh cvr dscsrs m arch
( sss, rcs w, crcs c.).
r r sss, h rch rrc
crs sh c h rr.
Preliminary Materiality Assessment
a c r xr crs sh s r
whhr r s r, c crs sch s h rzs
vr ss cv sr, ccrs xrss rc
shrs, rr sc xcs h rzs c
sr wsr s. asssss r sh s
cc h sc xcs xrss h r srs
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rs wh whch h rz s xc c, sch s
iC rrc srs r un g Cc.
Prioritization: oc h r sss r , hs c rr
rs hr c rr h c rc shrs.
5.2 Standard Disclosure Indicators
Organizational Prole
Ts w c sc r h rs hsss s h rrs w cs r cx cr
hr sr c ssss.
Strategy and Analysis
Ts sc s rc shs src cs. i sh
rv hh-v, src vw h rzs rsh wh
ss rv cx r ssq r rr hr scs.
ivsrs w rcr rs h x h cs
c ss. Ts rvs c srs h w
c h cs r rrc ss h r r
cv sss ssh hrh
h rz.
Managements Commitment Statement
T rr sh c s h Ceo ss sr
rrc. Ts sh r w sr cvr h
w s:
Hwo h rz vws ss h cx scr sss s shrs, cs s xcs
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mr e&S sss hhhs rrc, c sccssso rs
a s rs h wr s h rorv h c rrc r h rr r
prrs rs e&S shr csv ros
ohr sss c whhr h rr s s hs rwror hr rwr rr pr/Cc. i s xch h h ss rrs sh h s.
oc sss hv hr r ssh, cs r v ss vs. a ss vs s
xrss h sr ss s sh
h crr sr. i sh s rc h rss,
fcc s h ss-r rv r r
rs h c hs rcz.
Index o relevant indicators used in the report
T rr sh c x h rrs r r scc crs. T x c gRi icrs r hr
rv srs s cssr. Ts w r sss rsrch ss
c c rrs r vsrs.
5.3 Perormance Indicators
Ts sc cs h s e&S scs h rzs sh
csr c hr ss rr c. T r
h kpis chs vr h rc crscrs shr rss.
T w rcs h vrs e&S scs r rr. ax
3 rvs vrvw h cr crs h gRi g3.1 rwr
h c s rr hs scs. T gRi rwr s w
s r sr . ohr rwrs c s rvw
r c s crs, rcr s h
cs scc sr rccs.
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ASPECTS DESCRIPTION
esourceManagement
This aspect covers resource consumption details in absolute and intensity terms. esourcesmay be natural resources and materials derived rom natural resources. rganizationsshould also cite initiatives or resource conservation, reuse and recycling.
Emissions, Efuentand Waste
This aspect covers impacts to the environment in terms o absolute and intensity oenvironmental emissions, efuent and waste as well as environmentally sae handlingand disposal procedures. rganizations are encouraged to report on initiatives to reducethe impacts on these environmental output indicators.
Energy andClimate Change
rganizations should report how much energy is consumed by business operations,including energy intensity, energy sources and energy eciency initiatives. Consumptiono energy as well as other processes can result in emissions that have an impact linkedwith climate change. rganizations should quantiy and disclose their GHG emissions asper acceptable international standards and describe any actions taken towards climatechange mitigation.
Biodiversity This aspect covers the impact o business operations on biodiversity. This may includeareas o biodiversity and species that have been protected or rehabilitated.
EnvironmentalCompliance
rganizations should disclose their overall status on compliance with various rules andregulations on environmental perormance as well as details o non-compliance, i any.
Productesponsibility
This aspect covers the eects o products and services on customers and end users. Thismay, or example, relate to practices ensuring customer health and saety, customersatisaction and recall procedures, intellectual property rights and customer dataprotection. The disclosure would also need to incorporate any non-compliance events
with applicable rules and regulations.Employment rganizations should disclose their workorce prole and diversity as well as how it is
placed with respect to sta turnover.
ccupationalHealth and Saety
rganizations should disclose inormation on practices and perormance to ensurehealth, saety and well being o employees.
CapacityDevelopment andTraining
This aspect covers opportunities provided to the workorce to develop competencies thereby assisting in organization capacity building.
Labor
Managementrelations
This aspect covers practices that oster amicable labor management relations.
rganizations should also disclose non-compliance with any o the International Labourrganization (IL) core standards related to child or orced labor, discrimination andreedom o association.
Supply ChainManagement
rganizations should disclose the extent and perormance o supply chain sustainabilitypractices and risk management.
Anti-Corruption rganizations should disclose practices to prevent corruption in business activities andmechanisms to remedy such incidents.
Social Impacts This aspect covers any negative impacts o the organizations operations on localcommunities and steps taken to mitigate these.
CommunityInvestment
This aspect covers community investment and development activities, including nancialsupport aimed at serving the community.
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34 SuStainability RepoRting Handbook oR VietnameSe CompanieS
6. Appendix 1: Mapping stakeholders andtheir needs
es, rs r rss wh hv c h sss r r c
sss rs r s s shrs. l cs
hv v rc h cv shr
c cr rv h sss rch, rs r
rwr. T rss r shrs c:
b rs sss rshs
Rc r rs
av r rrs s rs shr c
i rs h c rs
shrs
ds cv rsss shr s
Shr rrss e&S vs
i rs cr r r ss
g shs w sss rs.
T rs stakeholder mappings sr h, s r s ss,
rv shrs r . T w qss c s
h shr rcss:
Responsibility: t wh s h c hv , c
r rsss?
Inuence: Whch shrs hv c r cs-
wr wh rr h c s rs?
Proximity: Whch shrs s h rz rc wh
s? r x r shrs, shrs wh -
s rshs, rzs h c s
r -- rs.
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Dependency: Whch shrs r rc r rc
h cs cvs rs cc r c
rs, r rs r r c rsrcr? Ts cs
shrs wh r sc srvcs rv rc r
rc h c.
Representation: Whch shrs c c
rrs csc, sch s hrh rs, css r
cr?
Policy and strategy intent: Whch shrs r rss rc
r rc hrh h cs cs v ss,
c hs wh c v r wrs r sss rss?
7. Appendix 2: Overview of a typicalsustainability assurance process
assrc srs sch s aa1000, iSae3000 r dch 3410n rv
c h r wh rr ssrc r
rzs ss rr. T jcv h assrc s :
a rs ssrc ( ), ra)
a ssrc ( rvw ) rb)
a hr h w s s.c)
tc hr r v ss ssrc rcss:
An agreement or engagement letter1) s r r w
h ssrc rvr h c. a s s
rcr h ss rr. T ssrc, ..
r rvw r c hr, s cr s wr
h r. T r srs h s ss
ss r h ssrc s s xr xrs scc
ss sss s .
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A desk review is undertaken on the sustainability report2) hr
r h c. a rvw h rr s
s s h ss rr rcss. T vr
rs h ss rr, c c cvr
sss, s s ssss.
Site visits are conducted3) rvw fcs h c,
vs s ss wh h rr r, s
vc, rvw s rs shrs s
c.
Verication o quantitative data required to calculate nal indicators4)
is done, csr hr rvc, rrsvss,vrs xc v r. Ts s s w
vrc cc crs, csrc r h
rvw , cc h chss cs
cc.
Issue o Assurance Statement and Management Letter:5) T
s r scss wh h r h c
h cs hqrrs r h s vs s cc s r v. a assrc S m
lr, c rs r rv csr s
, r s rv hs . T ssrc s
scs whch rs h ss rr hv ,
whch rs hv rvw whch rs wr csr
wh h sc h . i h x r
h rr s sjc s, h r ss hs hs/hr
ssrc rr rrs h rss r h s xrss
h ss rr. i wh rr h
h r rchs h ccs h h rr
crr s s s, s hs c s rv
h ssrc rr. r rvw s, h r ss h
h rcrs rr r r h hs r
. T s ssrc s s h
ss rr v h shrs hrc r w r ws r h rs.
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8. Appendix 3: GRI G3 Guidelines Summaryof Disclosures
1. Strategy & Analysis
1.1 S r h s sr cs-r h rz.
1.2 dscr cs, rss rs.
2. Organizational Profle2.1 n h rz.
2.2 prr rs, rcs /r srvcs.
2.3 or srcr h rz, c vss,
r cs, ssrs j vrs.
2.4 lc rzs hqrrs.
2.5 nr crs whr h rz rs, s
crs wh hr jr rs r hs h r scc rv
ss sss cvr h rr.
2.6 nr wrsh r.
2.7 mrs srv (c rhc rw, scrs srv
s csrs/crs).
2.8 Sc h rr rz.
2.9 Sc chs r h rr r rr sz, srcr
r wrsh.
2.10 awrs rcv r h rr r.
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38 SuStainability RepoRting Handbook oR VietnameSe CompanieS
3. Report Parameters
Report prole
3.1 Rr r (.., sc/cr r) r r rv.
3.2 d s rc rvs rr ( ).
3.3 Rr cc (, , c.)
3.4 Cc r qss.
Report scope and boundary
3.5 prcss r rr c.
3.6 br h rr (.., crs, vss, ssrs, s
cs, j vrs, srs). S gRi br prc r rhr
c.
3.7 S scc s h sc r r h rr (s
css prc r x sc).
3.8 bss r rr j vrs, ssrs, s cs,src rs hr s h c sc c
cr r r r /r w rzs.
3.9 d sr chqs h ss ccs, c
sss chqs r ss h c
h icrs hr r h rr.
3.10 ex h c r-ss r rv rr rrs h rss r sch r-s (.., rrs/cqss,
ch s rs/rs, r sss, sr hs).
3.11 Sc chs r rvs rr rs h sc,
r, r sr hs h rr.
GRI Content Index
3.12 t h c h Sr dscsrs h rr.
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3.13 pc crr rcc wh rr s xr ssrc
r h rr.
4. Goernance, Commitments and EngagementsGovernance
4.1 gvrc srcr h rz, c cs r
h hhs vrc rss r scc ss, sch s s
sr r rz vrsh.
4.2 ic whhr h Chr h hhs vrc s s
xcv fcr.
4.3 r rzs h hv r r srcr, s h r
rs h hhs vrc h r /r -
xcv rs.
4.4 mchss r shrhrs s rv rcs
r rcs h hhs vrc .
4.5 ls w cs r rs h hhs vrc
, sr rs xcvs.
4.6 prcsss c r h hhs vrc sr ccs
rs r v.
4.7 prcss r r h qcs xrs h rs
h hhs vrc r h rzs sr
cc, vr sc cs.
4.8 ir v ss ss r vs, cs cc
rcs rv cc, vr, sc rrc
h ss hr .
4.9 prcrs h hhs vrc r vrs h rzs
c cc, vr sc
rrc. Ts cs rv rss rs, hrc
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r cc wh r r srs, cs cc
rcs.
4.10 prcsss r v h hhs vrc s w
rrc, rcr wh rsc cc, vr scrrc.
Commitments to External Initiatives
4.11 ex whhr hw h rcr rch r rc
s rss h rz.
4.12 exr v cc, vr sc chrrs,rcs, r hr vs whch h rz sscrs r
rss.
4.13 mrshs sscs (sch s sr sscs) /r
/r vcc rzs whch h rz ()
hs ss vrc s; () rcs rjcs r cs;
() rvs ss r rsh s; r vws
rsh s src.
Stakeholder engagement
4.14 ls shr rs h rz.
4.15 bss r c sc shrs wh wh
.
4.16 archs shr , c rqc shr r.
4.17 k cs ccrs h hv rs hrh shr
hw h rz hs rs hs cs
ccrs, c hrh s rr.
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5. Perormance Indicators
Economic Perormance
eC1 drc cc v r sr, c rvs,r css, cs, s hr c
vss, r rs, s c rvrs
vrs.
eC2 c cs hr rss rs r h
rzs cvs c ch.
eC3 Cvr h rzs s.
eC4 Sc c sssc rcv r vr.
Market Presence
eC5 R rs sr r-v ws cr c
ws sc cs r.
eC6 pc, rccs rr s c-s srs sc cs r.
eC7 prcrs r c hr rr sr hr
r h c c sc cs r.
Indirect Economic Impacts
eC8 dv c rsrcr vss srvcs
rv rr r c hrh crc, -, r pro
bono .
eC9 urs scr sc rc cc cs,
c h x cs.
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Enironmental Perormance Indicators
Materials
en1 mrs s wh r v.
en2 prc rs s h r rcc rs.
Energy
en3 drc r cs rr r src.
en4 irc r cs rr src.
en5 er sv csrv fcc rvs.
en6 ivs rv r-fc r rw r-s
rcs srvcs, rcs r rqrs s rs
hs vs.
en7 ivs rc rc r cs chv
rcs.
Water
en8 t wr whrw src.
en9 Wr srcs sc c whrw wr. (T
r sc c wr srcs )
en10 prc v wr rcc rs.
Biodiversity
en11 lc sz w, s, r jc ,
rc rs rs hh vrs v s rc rs.
en12 dscr sc cs cvs, rcs srvcs
vrs rc rs rs hh vrs v src rs.
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en13 Hs rc r rsr.
en14 Srs, crr cs r s r cs
vrs.
en15 nr iuCn R ls scs csrv s
scs wh hs rs c rs, v xc
rs.
Emissions, Efuent and Waste
en16 t rc rc rhs s sss wh.
en17 ohr rv rc rhs s sss wh.
en18 ivs rc rhs s sss chv
rcs.
en19 esss z- sscs wh.
en20 nox, Sox, hr sc r sss wh.
en21 t wr schr q s.
en22 t wh ws ss h.
en23 t r v sc ss.
en24 Wh rsr, r, xr r r ws
hzrs r h rs h bs Cv ax i, ii, iii, Viii rc rsr ws sh r.
en25 i, sz, rc ss vrs v wr s
r hs sc c h rr rzs
schrs wr r.
Products and Services
en26 ivs vr cs rcs srvcs x c .
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en27 prc rcs s hr c rs h r
rc cr.
Compliance
en28 mr v sc s r -r
scs r -cc wh vr ws rs.
ransport
en29 Sc vr cs rsr rcs hr
s rs s r h rzs rs rsr
rs h wrrc.
Overall
en30 t vr rc xr vss .
Social Perormance Indicator: Labor Practices and Decent
WorkEmployment
la1 t wrrc , crc r.
la2 t r r rvr r, r
r.
la3 bs rv - s h r rv rr r r- s, jr rs.
Labor/Management Relations
la4 prc s cvr ccv r rs.
la5 m c r(s) rr sc r chs,
c whhr /h s/r sc ccv rs.
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Occupational Health and Saety
la6 prc wrrc rrs r j -
wrr hh s cs h h r vs
cc hh s rrs.
la7 Rs jr, cc sss, s s, ss r
wr-r s r.
la8 ec, r, cs, rv, rs-cr rrs
c sss wrrc rs, hr s r c rs
rr srs sss.
la9 Hh s cs cvr r rs wh r
s.
raining and Education
la10 avr hrs r r r, r
cr.
la11 prrs r ss r h sr h
c s sss h crr
s.
la12 prc s rcv rr rrc crr
v rvws.
Diversity and Equal Opportunity
la13 Cs vrc s rw s r
cr ccr r, r, r r rsh
hr crs
vrs.
la14 R sc sr w cr.
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Social Perormance Indicator: Human Rights
Investment and Procurement Practices
HR1 prc r sc vs rsh c h rhs css r h hv r h rhs
scr.
HR2 prc sc srs crcrs h hv r
scr h rhs cs .
HR3 t hrs r cs rcrs ccr
scs h rhs h r rv rs, c h
rc s r.
Non-Discrimination
HR4 T r scr cs c .
r ssc ccv r.
HR5 ors , whch h rh xrcs r
ssc ccv r sc rs c sr hs rhs.
Child Labor
HR6 ors s hv sc rs r cs ch
r srs cr h ch r.
Forced and compulsory labor
HR7 ors s hv sc rs r cs rc
r csr r srs cr h rc
r csr r.
Security Practices
HR8 prc scr rs r h rzs cs
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r rcrs ccr scs h rhs h r rv
rs.
Indigenous rights
HR9 t r v cs vv h rhs s c .
Social Perormance Indicator: Society
Community
So1 nr, sc cvss rrs rccs h ssss
h cs rs cs, c r,r x.
Corruption
So2 prc r sss s z r rss r
crr.
So3 prc s r rzs -crrcs rcrs.
So4 ac rss cs crr.
Public Policy
So5 pc c ss rc c c v
.
So6 t v c - crs c rs,
cs r ss cr.
Anti-Competitive Behaviour
So7 a c r -cv hvr, -rs
rccs hr cs.
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48 SuStainability RepoRting Handbook oR VietnameSe CompanieS
Compliance
So8 mr v sc s r -r
scs r -cc wh ws rs.
Social Perormance Indicator: Product Responsibility
Customer Health and Saety
pR1 lcc ss whch hh s cs rcs
srvcs r ssss r rvs rc sc rcs
srvcs crs sjc sch rcrs.
pR2 t r cs -cc wh rs
vr cs ccr hh s cs rcs srvcs
r hr cc, cs.
Product and Service Labelling
pR3 t rc srvc r rqr rcrs
rc sc rcs srvcs sjc sch rrqrs.
pR4 t r cs -cc wh rs
vr cs ccr rc srvc r ,
cs.
pR5 prccs r csr ssc, c rss srvs
sr csr ssc.
Marketing Communications
pR6 prrs r hrc ws, srs vr cs r
r ccs, c vrs, r
ssrsh.
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pR7 t r cs -cc wh rs
vr cs ccr r ccs, c vrs,
r ssrsh cs.
Customer Privacy
pR8 t r ss cs rr rchs csr
rvc sss csr .
Compliance
pR9 mr v sc s r -cc wh ws
rs ccr h rvs s rcs srvcs.
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