Số No. 03 June (34)-2025 Journal of Finance & Accounting Research - Trang 39

Tóm tắt tiếng Việt:

English Summary:

ESG (Environmental, Social, and Governance) reports are becoming an increasingly important standard for evaluating corporate sustainability and responsibility. However, in Vietnam, the legal framework and specific standards for assurance engagement ensuring the transparency of ESG reports still have many limitations. This article will analyze the current situation in more detail and propose solutions for building a more complete and comprehensive legal system.

Từ khóa: ESG, legal framework, standards, assurance services, Vietnam

Số lượt đọc: 32 - Số lượt tải về: 23

DOI Code: https://doi.org/10.71374/jfar.v25.i3.08