{"id":15422,"date":"2025-08-29T16:45:15","date_gmt":"2025-08-29T09:45:15","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=15422"},"modified":"2025-09-04T16:56:21","modified_gmt":"2025-09-04T09:56:21","slug":"esg-la-gi","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/esg-la-gi\/","title":{"rendered":"ESG l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u ti\u00eau chu\u1ea9n ESG trong doanh nghi\u1ec7p"},"content":{"rendered":"\n<p>Trong b\u1ed1i c\u1ea3nh ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng tr\u1edf th\u00e0nh xu h\u01b0\u1edbng t\u1ea5t y\u1ebfu, ESG \u0111ang d\u1ea7n tr\u1edf th\u00e0nh \u201ckim ch\u1ec9 nam\u201d cho c\u00e1c doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i. Kh\u00f4ng ch\u1ec9 g\u00f3i g\u1ecdn \u1edf l\u1ee3i nhu\u1eadn, ESG c\u00f2n ph\u1ea3n \u00e1nh tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p v\u1edbi m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb. V\u1eady <strong>ESG l\u00e0 g\u00ec<\/strong> v\u00e0 t\u1ea1i sao n\u00f3 l\u1ea1i quan tr\u1ecdng trong chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p? H\u00e3y c\u00f9ng <a href=\"https:\/\/base.vn\/?utm_source=blog&amp;utm_content=esg-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base.vn<\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-esg-la-gi\">1. ESG l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p><strong>ESG<\/strong> l\u00e0 t\u1eadp h\u1ee3p b\u1ed9 khung g\u1ed3m 3 ti\u00eau chu\u1ea9n \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111o l\u01b0\u1eddng t\u00ednh b\u1ec1n v\u1eefng c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i c\u1ee7a m\u1ed9t doanh nghi\u1ec7p \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng xung quanh. ESG \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft c\u1ee7a ba y\u1ebfu t\u1ed1 ch\u00ednh \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 c\u1ed9ng \u0111\u1ed3ng xung quanh, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>E \u2013 Environmental (M\u00f4i tr\u01b0\u1eddng): <\/strong>\u0110\u00e1nh gi\u00e1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, gi\u1ea3m thi\u1ec3u \u00f4 nhi\u1ec5m, ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng v\u00e0 t\u00e0i nguy\u00ean.<\/li>\n\n\n\n<li><strong>S \u2013 Social (X\u00e3 h\u1ed9i): <\/strong>Li\u00ean quan \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 x\u00e3 h\u1ed9i nh\u01b0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111a d\u1ea1ng v\u00e0 h\u00f2a nh\u1eadp trong c\u00f4ng vi\u1ec7c, c\u0169ng nh\u01b0 t\u00e1c \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng.<\/li>\n\n\n\n<li><strong>G \u2013 Governance (Qu\u1ea3n tr\u1ecb):<\/strong> \u0110\u00e1nh gi\u00e1 c\u00e1c y\u1ebfu t\u1ed1 qu\u1ea3n tr\u1ecb c\u00f4ng ty, bao g\u1ed3m t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd, \u0111\u1ea1o \u0111\u1ee9c kinh doanh, v\u00e0 c\u00e1c quy tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh trong doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<p>Kh\u00e1c v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh, ESG t\u1eadp trung v\u00e0o vi\u1ec7c \u0111o l\u01b0\u1eddng nh\u1eefng y\u1ebfu t\u1ed1 phi t\u00e0i ch\u00ednh nh\u01b0ng c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn hi\u1ec7u qu\u1ea3 d\u00e0i h\u1ea1n c\u1ee7a t\u1ed5 ch\u1ee9c. Nh\u1eefng doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u1ed1t ESG th\u01b0\u1eddng kh\u00f4ng ch\u1ec9 c\u1ea3i thi\u1ec7n h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u r\u1ee7i ro kinh doanh v\u00e0 thu h\u00fat \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<p>Kh\u00e1i ni\u1ec7m ESG ra \u0111\u1eddi t\u1eeb nh\u1eefng n\u0103m 2000 v\u00e0 g\u1eafn li\u1ec1n v\u1edbi xu h\u01b0\u1edbng \u0111\u1ea7u t\u01b0 b\u1ec1n v\u1eefng, ch\u00fa tr\u1ecdng v\u00e0o vi\u1ec7c c\u00e2n nh\u1eafc c\u00e1c y\u1ebfu t\u1ed1 x\u00e3 h\u1ed9i v\u00e0 m\u00f4i tr\u01b0\u1eddng trong qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0. V\u00e0o n\u0103m 2004, Li\u00ean H\u1ee3p Qu\u1ed1c th\u00f4ng qua b\u00e1o c\u00e1o &#8220;Who Cares Wins&#8221;, k\u00eau g\u1ecdi t\u00edch h\u1ee3p ESG v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, t\u1eeb \u0111\u00f3 th\u00fac \u0111\u1ea9y ESG tr\u1edf th\u00e0nh ti\u00eau chu\u1ea9n quan tr\u1ecdng trong \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p. N\u0103m 2006, nguy\u00ean t\u1eafc PRI (Principles for Responsible Investment) \u0111\u01b0\u1ee3c ra m\u1eaft, kh\u1eb3ng \u0111\u1ecbnh ESG l\u00e0 y\u1ebfu t\u1ed1 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p tr\u00ean to\u00e0n c\u1ea7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/08\/ESG-la-gi-1024x587.webp\" alt=\"ESG l\u00e0 g\u00ec?\" class=\"wp-image-21161\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/08\/ESG-la-gi-1024x587.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/08\/ESG-la-gi-300x172.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/08\/ESG-la-gi-768x440.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/08\/ESG-la-gi-1536x880.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/08\/ESG-la-gi.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>ESG l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-phan-tich-3-tr\u1ee5-c\u1ed9t-chinh-trong-tieu-chu\u1ea9n-esg-nbsp\">2. Ph\u00e2n t\u00edch 3 tr\u1ee5 c\u1ed9t ch\u00ednh trong ti\u00eau chu\u1ea9n ESG&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-environment-moi-tr\u01b0\u1eddng\">2.1 Environment &#8211; M\u00f4i tr\u01b0\u1eddng<\/h3>\n\n\n\n<p>Kh\u00eda c\u1ea1nh m\u00f4i tr\u01b0\u1eddng trong ESG \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 doanh nghi\u1ec7p t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn h\u1ec7 sinh th\u00e1i v\u00e0 t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean trong su\u1ed1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, v\u1eadn h\u00e0nh, v\u00e0 qu\u1ea3n l\u00fd. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh li\u1ec7u doanh nghi\u1ec7p c\u00f3 \u0111\u00f3ng g\u00f3p t\u00edch c\u1ef1c v\u00e0o m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng hay kh\u00f4ng. M\u1ed9t s\u1ed1 kh\u00eda c\u1ea1nh ch\u00ednh \u0111\u01b0\u1ee3c xem x\u00e9t:<\/p>\n\n\n\n<p><strong>Bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu<\/strong><\/p>\n\n\n\n<p>C\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean kh\u1ea3 n\u0103ng th\u00edch \u1ee9ng v\u00e0 \u1ee9ng ph\u00f3 v\u1edbi bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c cam k\u1ebft gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c m\u1ee5c ti\u00eau qu\u1ed1c t\u1ebf, ch\u1eb3ng h\u1ea1n nh\u01b0 Hi\u1ec7p \u0111\u1ecbnh Paris ho\u1eb7c c\u00e1c cam k\u1ebft qu\u1ed1c gia. T\u1ea1i Vi\u1ec7t Nam, ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111\u1eb7t m\u1ee5c ti\u00eau gi\u1ea3m 43,5% t\u1ed5ng l\u01b0\u1ee3ng ph\u00e1t th\u1ea3i v\u00e0o n\u0103m 2030 v\u00e0 \u0111\u1ea1t m\u1ee9c ph\u00e1t th\u1ea3i b\u1eb1ng 0 v\u00e0o n\u0103m 2050. Nh\u1eefng cam k\u1ebft n\u00e0y \u0111\u1eb7t n\u1ec1n t\u1ea3ng r\u00f5 r\u00e0ng, th\u00fac \u0111\u1ea9y c\u00e1c doanh nghi\u1ec7p h\u01b0\u1edbng \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c gi\u1ea3m thi\u1ec3u t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn kh\u00ed h\u1eadu, \u0111\u1ed3ng th\u1eddi c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<p><strong>S\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng<\/strong><\/p>\n\n\n\n<p>Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, t\u1eadp trung v\u00e0o c\u00e1c ngu\u1ed3n n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o nh\u01b0 n\u0103ng l\u01b0\u1ee3ng m\u1eb7t tr\u1eddi v\u00e0 gi\u00f3. Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang c\u00e1c ngu\u1ed3n n\u0103ng l\u01b0\u1ee3ng v\u00f4 h\u1ea1n kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m ph\u1ee5 thu\u1ed9c v\u00e0o t\u00e0i nguy\u00ean h\u1eefu h\u1ea1n m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng kh\u1ecfi nguy c\u01a1 c\u1ea1n ki\u1ec7t, g\u00f3p ph\u1ea7n duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c, \u1ed5n \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong>Qu\u1ea3n l\u00fd t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean<\/strong><\/p>\n\n\n\n<p>T\u00e0i nguy\u00ean thi\u00ean nhi\u00ean, bao g\u1ed3m n\u01b0\u1edbc, \u0111\u1ea5t, c\u00e2y xanh, kho\u00e1ng s\u1ea3n v\u00e0 kh\u00f4ng kh\u00ed, l\u00e0 n\u1ec1n t\u1ea3ng cho m\u1ecdi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t. \u0110\u1ec3 \u0111\u1ea1t \u0111i\u1ec3m cao trong ESG, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt khi s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean, \u0111\u1ed3ng th\u1eddi \u01b0u ti\u00ean c\u1ea3i t\u1ea1o v\u00e0 kh\u00f4i ph\u1ee5c c\u00e1c khu v\u1ef1c b\u1ecb \u1ea3nh h\u01b0\u1edfng. Trong k\u1ef7 nguy\u00ean c\u00f4ng ngh\u1ec7 4.0, nhi\u1ec1u t\u1ed5 ch\u1ee9c c\u00f2n nghi\u00ean c\u1ee9u v\u00e0 \u1ee9ng d\u1ee5ng c\u00e1c c\u00f4ng ngh\u1ec7 t\u1ef1 t\u1ea1o ra t\u00e0i nguy\u00ean thay v\u00ec khai th\u00e1c tr\u1ef1c ti\u1ebfp t\u1eeb t\u1ef1 nhi\u00ean, gi\u00fap gi\u1ea3m g\u00e1nh n\u1eb7ng l\u00ean m\u00f4i tr\u01b0\u1eddng.<\/p>\n\n\n\n<p><strong>X\u1eed l\u00fd v\u00e0 t\u00e1i ch\u1ebf ch\u1ea5t th\u1ea3i<\/strong><\/p>\n\n\n\n<p>X\u1eed l\u00fd ch\u1ea5t th\u1ea3i m\u1ed9t c\u00e1ch khoa h\u1ecdc l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed ESG. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i, th\u1ed1ng k\u00ea kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 lo\u1ea1i ch\u1ea5t th\u1ea3i m\u1ed9t c\u00e1ch chi ti\u1ebft, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef, v\u1eadn chuy\u1ec3n v\u00e0 x\u1eed l\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh. Nh\u1eefng c\u00f4ng ty s\u00e1ng t\u1ea1o trong vi\u1ec7c t\u00e1i ch\u1ebf ho\u1eb7c t\u00e1i s\u1eed d\u1ee5ng ch\u1ea5t th\u1ea3i kh\u00f4ng ch\u1ec9 gi\u1ea3m t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean.<\/p>\n\n\n\n<p>Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p tr\u00ean kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c ti\u00eau chu\u1ea9n ESG m\u00e0 c\u00f2n t\u1ea1o ra gi\u00e1 tr\u1ecb b\u1ec1n v\u1eefng d\u00e0i h\u1ea1n, g\u00f3p ph\u1ea7n b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 t\u0103ng uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u trong m\u1eaft nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ed9ng \u0111\u1ed3ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-social-xa-h\u1ed9i\">2.2 Social &#8211; X\u00e3 h\u1ed9i<\/h3>\n\n\n\n<p>Kh\u00eda c\u1ea1nh x\u00e3 h\u1ed9i trong ESG t\u1eadp trung v\u00e0o c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n l\u00fd c\u00e1c m\u1ed1i quan h\u1ec7 v\u1edbi nh\u00e2n vi\u00ean, kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, v\u00e0 c\u1ed9ng \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n lao \u0111\u1ed9ng, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i x\u00e3 h\u1ed9i, v\u00e0 \u0111\u00f3ng g\u00f3p v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a x\u00e3 h\u1ed9i. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<p><strong>Quy\u1ec1n ri\u00eang t\u01b0 v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin<\/strong><\/p>\n\n\n\n<p>Vi\u1ec7c b\u1ea3o v\u1ec7 quy\u1ec1n ri\u00eang t\u01b0 v\u00e0 b\u1ea3o m\u1eadt d\u1eef li\u1ec7u c\u00e1 nh\u00e2n ng\u00e0y c\u00e0ng tr\u1edf th\u00e0nh ti\u00eau ch\u00ed quan tr\u1ecdng trong \u0111\u00e1nh gi\u00e1 ESG. T\u1ea1i Vi\u1ec7t Nam, c\u00e1c quy \u0111\u1ecbnh li\u00ean quan ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1, Lu\u1eadt An ninh m\u1ea1ng v\u00e0 Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin. Doanh nghi\u1ec7p c\u1ea7n cam k\u1ebft thu th\u1eadp v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u c\u00e1 nh\u00e2n theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1ea3m b\u1ea3o kh\u00f4ng ti\u1ebft l\u1ed9 th\u00f4ng tin kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e2n vi\u00ean m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 cho ph\u00e9p.<\/p>\n\n\n\n<p><strong>\u0110a d\u1ea1ng, c\u00f4ng b\u1eb1ng v\u00e0 h\u00f2a nh\u1eadp (DEI)<\/strong><\/p>\n\n\n\n<p>M\u1ed9t x\u00e3 h\u1ed9i c\u00f4ng b\u1eb1ng v\u00e0 h\u00f2a nh\u1eadp \u0111\u00f2i h\u1ecfi c\u00e1c doanh nghi\u1ec7p lo\u1ea1i b\u1ecf m\u1ecdi h\u00ecnh th\u1ee9c ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed. Lu\u1eadt Lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111\u00e3 thi\u1ebft l\u1eadp c\u01a1 s\u1edf cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 ti\u00eau ch\u00ed n\u00e0y, y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng b\u1ea5t k\u1ec3 gi\u1edbi t\u00ednh, ch\u1ee7ng t\u1ed9c, t\u00f4n gi\u00e1o, hay t\u1ea7ng l\u1edbp x\u00e3 h\u1ed9i. S\u1ef1 c\u00f4ng b\u1eb1ng v\u1ec1 l\u01b0\u01a1ng, ph\u00fac l\u1ee3i, v\u00e0 c\u01a1 h\u1ed9i th\u0103ng ti\u1ebfn cho t\u1ea5t c\u1ea3 nh\u00e2n vi\u00ean l\u00e0 minh ch\u1ee9ng cho cam k\u1ebft ESG c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 t\u1ea1o ra m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c t\u00edch c\u1ef1c m\u00e0 c\u00f2n thu h\u00fat v\u00e0 gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i.<\/p>\n\n\n\n<p><strong>An to\u00e0n v\u00e0 s\u1ee9c kh\u1ecfe n\u01a1i l\u00e0m vi\u1ec7c<\/strong><\/p>\n\n\n\n<p>M\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c l\u00e0nh m\u1ea1nh v\u00e0 an to\u00e0n l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng trong ti\u00eau ch\u00ed ESG. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o v\u1ec7 lao \u0111\u1ed9ng kh\u1ecfi tai n\u1ea1n, b\u00f3c l\u1ed9t, ho\u1eb7c c\u00e1c h\u00e0nh vi qu\u1ea5y r\u1ed1i. M\u1ed9t m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c an to\u00e0n kh\u00f4ng ch\u1ec9 gi\u1ea3m thi\u1ec3u r\u1ee7i ro m\u00e0 c\u00f2n t\u0103ng n\u0103ng su\u1ea5t v\u00e0 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a nh\u00e2n vi\u00ean.<\/p>\n\n\n\n<p><strong>\u0110i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c v\u00e0 ph\u00fac l\u1ee3i<\/strong><\/p>\n\n\n\n<p>\u0110i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 quan t\u00e2m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean. C\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 m\u1ee9c l\u01b0\u01a1ng h\u1ee3p l\u00fd, ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m, gi\u1edd l\u00e0m vi\u1ec7c ph\u00f9 h\u1ee3p v\u00e0 kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 \u0111\u1ec1u n\u1eb1m trong ti\u00eau ch\u00ed ESG. Tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea3i thi\u1ec7n \u0111i\u1ec3m s\u1ed1 ESG m\u00e0 c\u00f2n n\u00e2ng cao uy t\u00edn trong m\u1eaft c\u1ed9ng \u0111\u1ed3ng.<\/p>\n\n\n\n<p>Kh\u00eda c\u1ea1nh x\u00e3 h\u1ed9i trong ESG kh\u00f4ng ch\u1ec9 l\u00e0 th\u01b0\u1edbc \u0111o tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi con ng\u01b0\u1eddi m\u00e0 c\u00f2n l\u00e0 c\u00e1ch \u0111\u1ec3 t\u1ed5 ch\u1ee9c x\u00e2y d\u1ef1ng v\u0103n h\u00f3a v\u00e0 m\u1ed1i quan h\u1ec7 b\u1ec1n v\u1eefng. M\u1ed9t doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u00e0 t\u1ea1o m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c c\u00f4ng b\u1eb1ng, an to\u00e0n s\u1ebd t\u1ea1o \u0111\u01b0\u1ee3c ni\u1ec1m tin l\u00e2u d\u00e0i, g\u00f3p ph\u1ea7n ph\u00e1t tri\u1ec3n kh\u00f4ng ch\u1ec9 n\u1ed9i b\u1ed9 m\u00e0 c\u00f2n c\u1ea3 c\u1ed9ng \u0111\u1ed3ng xung quanh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-3-governance-qu\u1ea3n-tr\u1ecb-doanh-nghi\u1ec7p\">2.3 Governance &#8211; Qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/h3>\n\n\n\n<p>Ti\u1ebfp theo, kh\u00eda c\u1ea1nh cu\u1ed1i c\u00f9ng trong b\u1ed9 ti\u00eau chu\u1ea9n ESG l\u00e0 <a href=\"https:\/\/base.vn\/blog\/quan-tri-doanh-nghiep\/\" target=\"_blank\" rel=\"noreferrer noopener\">qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/a> &#8211; t\u1eadp trung v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, tr\u00e1ch nhi\u1ec7m v\u00e0 \u0111\u1ea1o \u0111\u1ee9c kinh doanh. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 b\u1ec1n v\u1eefng, n\u00e2ng cao uy t\u00edn, v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u0169ng nh\u01b0 k\u1ef3 v\u1ecdng c\u1ee7a x\u00e3 h\u1ed9i.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/base.vn\/?utm_source=blog&amp;utm_content=esg-la-gi\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"1024\" height=\"469\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-Flatform-1024x469.webp\" alt=\"Base-Flatform\" class=\"wp-image-13899\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-Flatform-1024x469.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-Flatform-300x138.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-Flatform-768x352.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-Flatform-1536x704.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-Flatform.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure><\/div>\n\n\n<p><strong>C\u00f4ng b\u1ed1 b\u00e1o c\u00e1o ESG minh b\u1ea1ch<\/strong><\/p>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i trong qu\u1ea3n tr\u1ecb l\u00e0 vi\u1ec7c c\u00f4ng b\u1ed1 c\u00e1c b\u00e1o c\u00e1o ESG m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 minh b\u1ea1ch. Doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean, ch\u00ednh s\u00e1ch lao \u0111\u1ed9ng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u00f3ng g\u00f3p cho c\u1ed9ng \u0111\u1ed3ng. T\u1ea1i Vi\u1ec7t Nam, nh\u1eefng th\u00f4ng tin n\u00e0y \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u n\u1ed9p cho \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u00e0 S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u1edbi c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan. Minh b\u1ea1ch th\u00f4ng tin kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng l\u00f2ng tin m\u00e0 c\u00f2n thu h\u00fat c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m.<\/p>\n\n\n\n<p><strong>Ch\u1ed1ng h\u1ed1i l\u1ed9 v\u00e0 tham nh\u0169ng<\/strong><\/p>\n\n\n\n<p>\u0110\u1ea1o \u0111\u1ee9c kinh doanh l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i trong qu\u1ea3n tr\u1ecb ESG, trong \u0111\u00f3 ch\u1ed1ng h\u1ed1i l\u1ed9 v\u00e0 tham nh\u0169ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng. Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9 \u0111\u1ec3 gi\u00e1m s\u00e1t v\u00e0 ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi n\u00e0y, \u0111\u1ea3m b\u1ea3o s\u1ef1 tu\u00e2n th\u1ee7 Lu\u1eadt Ph\u00f2ng ch\u1ed1ng Tham nh\u0169ng v\u00e0 Lu\u1eadt H\u00ecnh s\u1ef1 t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c cam k\u1ebft ch\u1ed1ng tham nh\u0169ng c\u0169ng gi\u00fap c\u00f4ng ty tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed5n th\u1ea5t danh ti\u1ebfng.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/tieu-chuan-esg-1024x576.webp\" alt=\"Ti\u00eau chu\u1ea9n ESG\" class=\"wp-image-15436\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/tieu-chuan-esg-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/tieu-chuan-esg-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/tieu-chuan-esg-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/tieu-chuan-esg-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/tieu-chuan-esg.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<p><strong>\u0110a d\u1ea1ng v\u00e0 h\u00f2a nh\u1eadp trong h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb<\/strong><\/p>\n\n\n\n<p>S\u1ef1 \u0111a d\u1ea1ng v\u00e0 h\u00f2a nh\u1eadp trong h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u0169ng l\u00e0 m\u1ed9t ti\u00eau ch\u00ed quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p c\u00f3 t\u1ea7m nh\u00ecn chi\u1ebfn l\u01b0\u1ee3c to\u00e0n di\u1ec7n. \u0110a d\u1ea1ng \u1edf \u0111\u00e2y bao g\u1ed3m gi\u1edbi t\u00ednh, l\u00fd l\u1ecbch, v\u00e0 kinh nghi\u1ec7m chuy\u00ean m\u00f4n c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean. Theo quy \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam, m\u1ed9t s\u1ed1 c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u00f2n y\u00eau c\u1ea7u t\u1ef7 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh c\u1ee7a th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ph\u1ea3i \u0111\u1ed9c l\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong>Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i<\/strong><\/p>\n\n\n\n<p>Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m v\u1edbi c\u1ed9ng \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c trong kinh doanh, x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a c\u1ed5 \u0111\u00f4ng c\u0169ng nh\u01b0 c\u00e1c b\u00ean li\u00ean quan. Nh\u1eefng n\u1ed7 l\u1ef1c n\u00e0y gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd m\u00e0 c\u00f2n n\u00e2ng cao h\u00ecnh \u1ea3nh trong m\u1eaft c\u1ed9ng \u0111\u1ed3ng v\u00e0 \u0111\u1ed1i t\u00e1c.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam: <\/strong><a href=\"https:\/\/base.vn\/blog\/swot-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">SWOT l\u00e0 g\u00ec? Ph\u00e2n t\u00edch m\u00f4 h\u00ecnh ma tr\u1eadn SWOT cho doanh nghi\u1ec7p<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-vi-sao-ch\u1ec9-s\u1ed1-esg-l\u1ea1i-quan-tr\u1ecdng-d\u1ed1i-v\u1edbi-cac-doanh-nghi\u1ec7p\">3. V\u00ec sao ch\u1ec9 s\u1ed1 ESG l\u1ea1i quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p?<\/h2>\n\n\n\n<p>Ch\u1ec9 s\u1ed1 ESG kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t ti\u00eau chu\u1ea9n xa l\u1ea1 m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n thi\u1ebft y\u1ebfu trong chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p. Trong b\u1ed1i c\u1ea3nh c\u00e1c th\u00e1ch th\u1ee9c to\u00e0n c\u1ea7u ng\u00e0y c\u00e0ng r\u00f5 n\u00e9t, t\u1eeb bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu \u0111\u1ebfn \u00e1p l\u1ef1c t\u1eeb x\u00e3 h\u1ed9i v\u1ec1 t\u00ednh minh b\u1ea1ch, ESG mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch kh\u00f4ng ch\u1ec9 v\u1ec1 h\u00ecnh \u1ea3nh m\u00e0 c\u1ea3 v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 gia t\u0103ng kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n: <\/strong>C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 hi\u1ec7n \u0111\u1ea1i ng\u00e0y c\u00e0ng \u01b0u ti\u00ean c\u00e1c doanh nghi\u1ec7p c\u00f3 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 minh b\u1ea1ch. Ch\u1ec9 s\u1ed1 ESG gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb r\u1ee7i ro, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c r\u1ee7i ro d\u00e0i h\u1ea1n li\u00ean quan \u0111\u1ebfn bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu, c\u1ea1n ki\u1ec7t t\u00e0i nguy\u00ean v\u00e0 t\u00e1c \u0111\u1ed9ng x\u00e3 h\u1ed9i. N\u00f3 kh\u00f4ng ch\u1ec9 gia t\u0103ng c\u01a1 h\u1ed9i ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n m\u00e0 c\u00f2n n\u00e2ng cao gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a doanh nghi\u1ec7p trong m\u1eaft c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li><strong>T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng:<\/strong> Th\u1ef1c hi\u1ec7n c\u00e1c ti\u00eau chu\u1ea9n ESG kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n m\u00f4i tr\u01b0\u1eddng m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u chi ph\u00ed v\u1eadn h\u00e0nh. C\u00e1c s\u00e1ng ki\u1ebfn nh\u01b0 chuy\u1ec3n \u0111\u1ed5i sang n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, c\u1ea3i ti\u1ebfn quy tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c t\u1ed1i \u01b0u h\u00f3a s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean \u0111\u1ec1u g\u00f3p ph\u1ea7n ti\u1ebft ki\u1ec7m chi ph\u00ed d\u00e0i h\u1ea1n.<\/li>\n\n\n\n<li><strong>\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd:<\/strong> C\u00f9ng v\u1edbi s\u1ef1 si\u1ebft ch\u1eb7t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 m\u00f4i tr\u01b0\u1eddng, lao \u0111\u1ed9ng v\u00e0 qu\u1ea3n tr\u1ecb, vi\u1ec7c tri\u1ec3n khai ESG gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh c\u00e1c chi ph\u00ed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3. \u1ede nhi\u1ec1u qu\u1ed1c gia, bao g\u1ed3m c\u1ea3 Vi\u1ec7t Nam, c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 kh\u00ed th\u1ea3i v\u00e0 qu\u1ea3n l\u00fd ch\u1ea5t th\u1ea3i \u0111\u00e3 tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p n\u00e0o ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y s\u1ebd gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t, \u0111\u1ed3ng th\u1eddi c\u1ee7ng c\u1ed1 h\u00ecnh \u1ea3nh trong m\u1eaft \u0111\u1ed1i t\u00e1c v\u00e0 ch\u00ednh quy\u1ec1n.<\/li>\n\n\n\n<li><strong>Gia t\u0103ng s\u1ef1 t\u00edn nhi\u1ec7m v\u00e0 l\u00f2ng trung th\u00e0nh c\u1ee7a kh\u00e1ch h\u00e0ng:<\/strong> Ng\u01b0\u1eddi ti\u00eau d\u00f9ng ng\u00e0y nay quan t\u00e2m nhi\u1ec1u h\u01a1n \u0111\u1ebfn gi\u00e1 tr\u1ecb b\u1ec1n v\u1eefng trong c\u00e1c s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5. M\u1ed9t doanh nghi\u1ec7p c\u00f3 cam k\u1ebft ESG m\u1ea1nh m\u1ebd s\u1ebd thu h\u00fat nh\u00f3m kh\u00e1ch h\u00e0ng quan t\u00e2m \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng v\u00e0 x\u00e3 h\u1ed9i. Ch\u1eb3ng h\u1ea1n, m\u1ed9t th\u01b0\u01a1ng hi\u1ec7u s\u1ea3n xu\u1ea5t h\u00e0ng ti\u00eau d\u00f9ng s\u1eed d\u1ee5ng bao b\u00ec t\u00e1i ch\u1ebf c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn nh\u00f3m ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1eb5n s\u00e0ng tr\u1ea3 gi\u00e1 cao h\u01a1n \u0111\u1ec3 \u1ee7ng h\u1ed9 s\u1ea3n ph\u1ea9m &#8220;xanh.&#8221;, n\u00f3 kh\u00f4ng ch\u1ec9 m\u1edf r\u1ed9ng th\u1ecb ph\u1ea7n m\u00e0 c\u00f2n t\u0103ng c\u01b0\u1eddng s\u1ef1 trung th\u00e0nh c\u1ee7a kh\u00e1ch h\u00e0ng trong d\u00e0i h\u1ea1n.<\/li>\n\n\n\n<li><strong>C\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c v\u00e0 t\u0103ng n\u0103ng su\u1ea5t lao \u0111\u1ed9ng:<\/strong> C\u00e1c s\u00e1ng ki\u1ebfn ESG kh\u00f4ng ch\u1ec9 h\u01b0\u1edbng ra b\u00ean ngo\u00e0i m\u00e0 c\u00f2n mang l\u1ea1i l\u1ee3i \u00edch n\u1ed9i t\u1ea1i. M\u1ed9t m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c an to\u00e0n, l\u00e0nh m\u1ea1nh, v\u00e0 c\u00f4ng b\u1eb1ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 nh\u00e2n vi\u00ean ph\u00e1t tri\u1ec3n, t\u1eeb \u0111\u00f3 n\u00e2ng cao n\u0103ng su\u1ea5t lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n\n\n\n<p>Ch\u1ec9 s\u1ed1 ESG kh\u00f4ng ch\u1ec9 mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c m\u00e0 c\u00f2n l\u00e0 y\u00eau c\u1ea7u t\u1ea5t y\u1ebfu trong m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n \u0111\u1ea1i. T\u1eeb vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0, \u0111\u1ebfn gia t\u0103ng s\u1ef1 t\u00edn nhi\u1ec7m c\u1ee7a kh\u00e1ch h\u00e0ng, ESG gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/vi-sao-esg-lai-quan-trong-1024x576.webp\" alt=\"V\u00ec sao ESG l\u1ea1i quan tr\u1ecdng\" class=\"wp-image-15438\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/vi-sao-esg-lai-quan-trong-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/vi-sao-esg-lai-quan-trong-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/vi-sao-esg-lai-quan-trong-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/vi-sao-esg-lai-quan-trong-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/vi-sao-esg-lai-quan-trong.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-8-b\u01b0\u1edbc-th\u1ef1c-hi\u1ec7n-chi\u1ebfn-l\u01b0\u1ee3c-esg-nbsp\">4. 8 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c ESG&nbsp;<\/h2>\n\n\n\n<p>\u0110\u1ec3 tri\u1ec3n khai chi\u1ebfn l\u01b0\u1ee3c ESG hi\u1ec7u qu\u1ea3, c\u00e1c t\u1ed5 ch\u1ee9c c\u1ea7n th\u1ef1c hi\u1ec7n m\u1ed9t quy tr\u00ecnh b\u00e0i b\u1ea3n, khoa h\u1ecdc. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 8 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c ESG trong doanh nghi\u1ec7p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-1-l\u1ea5y-y-ki\u1ebfn-t\u1eeb-cac-ben-lien-quan\"><strong>B\u01b0\u1edbc 1: L\u1ea5y \u00fd ki\u1ebfn t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/strong><\/h3>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u1ea5t khi x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c ESG l\u00e0 vi\u1ec7c thu th\u1eadp \u00fd ki\u1ebfn t\u1eeb c\u00e1c b\u00ean li\u00ean quan c\u1ea3 n\u1ed9i b\u1ed9 v\u00e0 b\u00ean ngo\u00e0i doanh nghi\u1ec7p. C\u00e1c b\u00ean li\u00ean quan n\u1ed9i b\u1ed9 bao g\u1ed3m c\u00e1c th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 c\u00e1c gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh, nh\u1eefng ng\u01b0\u1eddi c\u00f3 t\u1ea7m nh\u00ecn chi\u1ebfn l\u01b0\u1ee3c v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c l\u1eafng nghe \u00fd ki\u1ebfn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u00e1c b\u00ean ngo\u00e0i nh\u01b0 nh\u00e2n vi\u00ean, nh\u00e0 \u0111\u1ea7u t\u01b0, kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p v\u00e0 c\u00e1c c\u1ed9ng \u0111\u1ed3ng \u0111\u1ecba ph\u01b0\u01a1ng c\u0169ng l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 thi\u1ebfu. Vi\u1ec7c tham v\u1ea5n n\u00e0y gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n nh\u1eefng v\u1ea5n \u0111\u1ec1 ESG th\u1ef1c s\u1ef1 quan tr\u1ecdng, \u0111\u1ed3ng th\u1eddi x\u00e2y d\u1ef1ng m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c ph\u00f9 h\u1ee3p v\u00e0 c\u00f3 t\u00ednh kh\u1ea3 thi cao.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-2-danh-gia-tinh-quan-tr\u1ecdng-c\u1ee7a-cac-v\u1ea5n-d\u1ec1-esg\"><strong>B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 t\u00ednh quan tr\u1ecdng c\u1ee7a c\u00e1c v\u1ea5n \u0111\u1ec1 ESG<\/strong><\/h3>\n\n\n\n<p>Sau khi thu th\u1eadp \u0111\u01b0\u1ee3c th\u00f4ng tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 quan tr\u1ecdng c\u1ee7a c\u00e1c v\u1ea5n \u0111\u1ec1 ESG. M\u1ed7i v\u1ea5n \u0111\u1ec1 s\u1ebd c\u00f3 m\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng kh\u00e1c nhau \u0111\u1ebfn doanh nghi\u1ec7p v\u00e0 c\u1ed9ng \u0111\u1ed3ng, v\u00ec v\u1eady c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0o l\u00e0 \u01b0u ti\u00ean v\u00e0 c\u1ea7n ph\u1ea3i gi\u1ea3i quy\u1ebft tr\u01b0\u1edbc. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 n\u00e0y gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c \u01b0u ti\u00ean chi\u1ebfn l\u01b0\u1ee3c v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng nh\u1eefng ngu\u1ed3n l\u1ef1c v\u00e0 n\u1ed7 l\u1ef1c c\u1ee7a c\u00f4ng ty s\u1ebd \u0111\u01b0\u1ee3c t\u1eadp trung v\u00e0o nh\u1eefng v\u1ea5n \u0111\u1ec1 mang l\u1ea1i gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t, c\u1ea3 v\u1ec1 m\u1eb7t kinh t\u1ebf l\u1eabn x\u00e3 h\u1ed9i.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-3-xac-d\u1ecbnh-di\u1ec3m-xu\u1ea5t-phat-v\u1ec1-hi\u1ec7u-su\u1ea5t-esg\"><strong>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m xu\u1ea5t ph\u00e1t v\u1ec1 hi\u1ec7u su\u1ea5t ESG<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ec3 c\u00f3 c\u01a1 s\u1edf so s\u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1 ti\u1ebfn \u0111\u1ed9 chi\u1ebfn l\u01b0\u1ee3c ESG, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i ghi l\u1ea1i v\u00e0 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 th\u1ef1c hi\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 ESG hi\u1ec7n t\u1ea1i nh\u01b0: x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch, quy tr\u00ecnh v\u00e0 s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea hi\u1ec7n t\u1ea1i v\u1ec1 m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb. Vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t &#8220;\u0111i\u1ec3m xu\u1ea5t ph\u00e1t&#8221; s\u1ebd gi\u00fap doanh nghi\u1ec7p theo d\u00f5i s\u1ef1 ti\u1ebfn b\u1ed9 qua t\u1eebng giai \u0111o\u1ea1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c khi c\u1ea7n thi\u1ebft, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c m\u1ee5c ti\u00eau ESG \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u01b0\u1edbng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-4-d\u1ecbnh-nghia-cac-m\u1ee5c-tieu-do-l\u01b0\u1eddng-cho-cac-sang-ki\u1ebfn-esg\"><strong>B\u01b0\u1edbc 4: \u0110\u1ecbnh ngh\u0129a c\u00e1c m\u1ee5c ti\u00eau \u0111o l\u01b0\u1eddng cho c\u00e1c s\u00e1ng ki\u1ebfn ESG<\/strong><\/h3>\n\n\n\n<p>V\u1edbi b\u1ea5t k\u1ef3 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c n\u00e0o \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 ph\u1ea3i c\u00f3 nh\u1eefng m\u1ee5c ti\u00eau r\u00f5 r\u00e0ng v\u00e0 c\u00f3 th\u1ec3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c <a href=\"https:\/\/base.vn\/blog\/kpi-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">ch\u1ec9 s\u1ed1 hi\u1ec7u su\u1ea5t (KPI)<\/a> \u0111\u1ec3 \u0111o l\u01b0\u1eddng ti\u1ebfn \u0111\u1ed9 c\u1ee7a c\u00e1c s\u00e1ng ki\u1ebfn ESG.&nbsp;<\/p>\n\n\n\n<p>Nh\u1eefng m\u1ee5c ti\u00eau n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c gi\u1ea3m l\u01b0\u1ee3ng kh\u00ed th\u1ea3i nh\u00e0 k\u00ednh, c\u1ea3i thi\u1ec7n \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c cho c\u1ed9ng \u0111\u1ed3ng, ho\u1eb7c gia t\u0103ng t\u1ef7 l\u1ec7 n\u1eef gi\u1edbi trong ban l\u00e3nh \u0111\u1ea1o. N\u00ean nh\u1edb r\u1eb1ng, c\u00e1c m\u1ee5c ti\u00eau c\u1ea7n ph\u1ea3i c\u1ee5 th\u1ec3, kh\u1ea3 thi v\u00e0 c\u00f3 th\u1ec3 theo d\u00f5i \u0111\u01b0\u1ee3c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 th\u00e0nh c\u00f4ng trong vi\u1ec7c th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-5-xay-d\u1ef1ng-l\u1ed9-trinh-tri\u1ec3n-khai\"><strong>B\u01b0\u1edbc 5: X\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh tri\u1ec3n khai<\/strong><\/h3>\n\n\n\n<p>Sau khi \u0111\u00e3 c\u00f3 c\u00e1c m\u1ee5c ti\u00eau r\u00f5 r\u00e0ng, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng m\u1ed9t k\u1ebf ho\u1ea1ch tri\u1ec3n khai chi ti\u1ebft. L\u1ed9 tr\u00ecnh n\u00e0y ph\u1ea3i bao g\u1ed3m c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3, c\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn li\u00ean quan trong c\u00f4ng ty. K\u1ebf ho\u1ea1ch tri\u1ec3n khai c\u00e0ng chi ti\u1ebft kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p theo d\u00f5i ti\u1ebfn \u0111\u1ed9 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c khi g\u1eb7p kh\u00f3 kh\u0103n. L\u1ed9 tr\u00ecnh n\u00e0y s\u1ebd gi\u00fap c\u00e1c s\u00e1ng ki\u1ebfn ESG \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-6-l\u1ef1a-ch\u1ecdn-cac-tieu-chu\u1ea9n-va-khuon-kh\u1ed5-bao-cao\"><strong>B\u01b0\u1edbc 6: L\u1ef1a ch\u1ecdn c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 khu\u00f4n kh\u1ed5 b\u00e1o c\u00e1o<\/strong><\/h3>\n\n\n\n<p>B\u01b0\u1edbc quan tr\u1ecdng ti\u1ebfp theo l\u00e0 vi\u1ec7c l\u1ef1a ch\u1ecdn c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 khu\u00f4n kh\u1ed5 b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p \u0111\u1ec3 \u0111o l\u01b0\u1eddng v\u00e0 truy\u1ec1n \u0111\u1ea1t hi\u1ec7u qu\u1ea3 c\u00e1c s\u00e1ng ki\u1ebfn ESG. C\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i quy\u1ebft \u0111\u1ecbnh xem s\u1ebd s\u1eed d\u1ee5ng khu\u00f4n kh\u1ed5 n\u00e0o \u0111\u1ec3 b\u00e1o c\u00e1o c\u00e1c k\u1ebft qu\u1ea3 ESG c\u1ee7a m\u00ecnh, ch\u1eb3ng h\u1ea1n nh\u01b0 GRI (Global Reporting Initiative), SASB (Sustainability Accounting Standards Board) hay TCFD (Task Force on Climate-related Financial Disclosures).&nbsp;<\/p>\n\n\n\n<p>Vi\u1ec7c l\u1ef1a ch\u1ecdn khu\u00f4n kh\u1ed5 b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p s\u1ebd gi\u00fap doanh nghi\u1ec7p duy tr\u00ec t\u00ednh minh b\u1ea1ch, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-7-thu-th\u1eadp-phan-tich-va-bao-cao-d\u1eef-li\u1ec7u-esg\"><strong>B\u01b0\u1edbc 7: Thu th\u1eadp, ph\u00e2n t\u00edch v\u00e0 b\u00e1o c\u00e1o d\u1eef li\u1ec7u ESG<\/strong><\/h3>\n\n\n\n<p>M\u1ed9t khi chi\u1ebfn l\u01b0\u1ee3c ESG \u0111\u00e3 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, vi\u1ec7c thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu. C\u00e1c doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp c\u00e1c quy tr\u00ecnh \u0111\u1ec3 thu th\u1eadp d\u1eef li\u1ec7u v\u1ec1 c\u00e1c ch\u1ec9 s\u1ed1 KPI li\u00ean quan v\u00e0 chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin cho c\u00e1c b\u00ean li\u00ean quan. Nh\u1eefng b\u00e1o c\u00e1o n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u00e0ng n\u0103m, nh\u01b0ng \u0111\u1ed1i v\u1edbi ban gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u1ea5p cao, vi\u1ec7c c\u1eadp nh\u1eadt ti\u1ebfn \u0111\u1ed9 c\u00f3 th\u1ec3 di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean h\u01a1n.&nbsp;<\/p>\n\n\n\n<p>Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng c\u1ea7n ph\u1ea3i ph\u00e2n t\u00edch c\u00e1c d\u1eef li\u1ec7u n\u00e0y \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c s\u00e1ng ki\u1ebfn ESG.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-8-danh-gia-va-di\u1ec1u-ch\u1ec9nh-chi\u1ebfn-l\u01b0\u1ee3c-khi-c\u1ea7n-thi\u1ebft\"><strong>B\u01b0\u1edbc 8: \u0110\u00e1nh gi\u00e1 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c khi c\u1ea7n thi\u1ebft<\/strong><\/h3>\n\n\n\n<p>Cu\u1ed1i c\u00f9ng, b\u1ed9 ti\u00eau ch\u00ed ESG kh\u00f4ng th\u1ec3 c\u1ed1 \u0111\u1ecbnh m\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh linh ho\u1ea1t th\u01b0\u1eddng xuy\u00ean. C\u00e1c y\u00eau c\u1ea7u ESG c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo th\u1eddi gian, do s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf, ch\u00ednh tr\u1ecb ho\u1eb7c c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1eeb ch\u00ednh ph\u1ee7. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c cu\u1ed9c \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3 v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a chi\u1ebfn l\u01b0\u1ee3c v\u00e0 \u0111i\u1ec1u ch\u1ec9nh khi c\u1ea7n thi\u1ebft. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o r\u1eb1ng ti\u00eau chu\u1ea9n ESG lu\u00f4n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf v\u00e0 gi\u00fap t\u1ed1i \u01b0u h\u00f3a c\u00e1c k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/cac-buoc-thuc-hien-esg-1024x576.webp\" alt=\"C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c ESG\" class=\"wp-image-15440\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/cac-buoc-thuc-hien-esg-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/cac-buoc-thuc-hien-esg-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/cac-buoc-thuc-hien-esg-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/cac-buoc-thuc-hien-esg-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/02\/cac-buoc-thuc-hien-esg.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-vi-d\u1ee5-v\u1ec1-cach-ap-d\u1ee5ng-esg-trong-doanh-nghi\u1ec7p\">5. V\u00ed d\u1ee5 v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng ESG trong doanh nghi\u1ec7p<\/h2>\n\n\n\n<p>\u0110\u1ec3 c\u00f3 m\u1ed9t ESG hi\u1ec7u qu\u1ea3 th\u01b0\u1eddng bao g\u1ed3m nhi\u1ec1u s\u00e1ng ki\u1ebfn kh\u00e1c nhau, \u0111\u01b0\u1ee3c tri\u1ec3n khai th\u00f4ng qua nhi\u1ec1u b\u1ed9 ph\u1eadn v\u00e0 ho\u1ea1t \u0111\u1ed9ng trong doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 v\u00ed d\u1ee5 v\u1ec1 c\u00e1ch c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ESG v\u00e0o th\u1ef1c t\u1ebf:<\/p>\n\n\n\n<p><strong>B\u1ed9 ph\u1eadn CNTT<\/strong>: Trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00e1c trung t\u00e2m d\u1eef li\u1ec7u (data centers) \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong n\u1ed7 l\u1ef1c gi\u1ea3m thi\u1ec3u n\u0103ng l\u01b0\u1ee3ng v\u00e0 carbon. \u0110\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 n\u0103ng l\u01b0\u1ee3ng, c\u00e1c trung t\u00e2m d\u1eef li\u1ec7u c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p xanh nh\u01b0 h\u1ee3p nh\u1ea5t m\u00e1y ch\u1ee7 v\u00e0 thi\u1ebft b\u1ecb l\u01b0u tr\u1eef, thay th\u1ebf c\u00e1c c\u00f4ng ngh\u1ec7 c\u0169 b\u1eb1ng thi\u1ebft b\u1ecb m\u1edbi s\u1eed d\u1ee5ng \u00edt n\u0103ng l\u01b0\u1ee3ng h\u01a1n, v\u00e0 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 <a href=\"https:\/\/base.vn\/blog\/cong-nghe-ai\/\" target=\"_blank\" rel=\"noreferrer noopener\">tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/a> v\u00e0 h\u1ecdc m\u00e1y \u0111\u1ec3 t\u1ea1o ra c\u00e1c m\u00f4 h\u00ecnh hi\u1ec7u qu\u1ea3 n\u0103ng l\u01b0\u1ee3ng v\u00e0 t\u1ef1 \u0111\u1ed9ng qu\u1ea3n l\u00fd c\u00e1c ch\u1ee9c n\u0103ng HVAC. Ngo\u00e0i ra, vi\u1ec7c thi\u1ebft k\u1ebf l\u1ea1i c\u00e1c c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ec3 t\u1eadn d\u1ee5ng c\u00e1c d\u1ea3i nhi\u1ec7t \u0111\u1ed9 n\u00f3ng v\u00e0 l\u1ea1nh c\u0169ng nh\u01b0 s\u1eed d\u1ee5ng c\u1eeda, c\u1eeda s\u1ed5 v\u00e0 \u00e1nh s\u00e1ng ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng l\u00e0 nh\u1eefng b\u01b0\u1edbc quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh n\u00e0y.<\/p>\n\n\n\n<p><strong>B\u1ed9 ph\u1eadn Nh\u00e2n s\u1ef1 (HR)<\/strong>: B\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 \u0111\u00f3ng vai tr\u00f2 ch\u1ee7 \u0111\u1ea1o trong c\u00e1c s\u00e1ng ki\u1ebfn ESG li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111a d\u1ea1ng, c\u00f4ng b\u1eb1ng v\u00e0 h\u00f2a nh\u1eadp (DEI) nh\u1eb1m t\u0103ng c\u01b0\u1eddng s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a c\u00e1c nh\u00f3m ng\u01b0\u1eddi kh\u00e1c nhau trong l\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng v\u00e0 \u0111\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c \u0111\u1ed1i x\u1eed c\u00f4ng b\u1eb1ng. Nh\u1eefng n\u1ed7 l\u1ef1c li\u00ean quan \u0111\u1ebfn tr\u1ea3i nghi\u1ec7m v\u00e0 s\u1ef1 g\u1eafn k\u1ebft c\u1ee7a nh\u00e2n vi\u00ean, th\u1ef1c h\u00e0nh tr\u1ea3 l\u01b0\u01a1ng c\u00f4ng b\u1eb1ng, c\u0169ng nh\u01b0 c\u00e1c s\u00e1ng ki\u1ebfn v\u1ec1 s\u1ee9c kh\u1ecfe v\u00e0 ph\u00fac l\u1ee3i (nh\u01b0 h\u1ed7 tr\u1ee3 s\u1ee9c kh\u1ecfe t\u00e2m th\u1ea7n v\u00e0 l\u1ecbch l\u00e0m vi\u1ec7c linh ho\u1ea1t) \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1.<\/p>\n\n\n\n<p><strong>Chu\u1ed7i cung \u1ee9ng<\/strong>: C\u00e1c nh\u00e0 qu\u1ea3n l\u00fd chu\u1ed7i cung \u1ee9ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ESG li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm b\u1ec1n v\u1eefng v\u00e0 ngu\u1ed3n cung \u1ee9ng c\u00f3 tr\u00e1ch nhi\u1ec7m. H\u1ecd c\u1ea7n \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c y\u1ebfu t\u1ed1 m\u00f4i tr\u01b0\u1eddng v\u00e0 x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c xem x\u00e9t khi mua nguy\u00ean li\u1ec7u v\u00e0 s\u1ea3n ph\u1ea9m ho\u00e0n thi\u1ec7n. \u0110\u1ed3ng th\u1eddi, h\u1ecd c\u0169ng theo d\u00f5i c\u00e1c \u0111\u1ed1i t\u00e1c chu\u1ed7i cung \u1ee9ng trong c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 th\u1ef1c h\u00e0nh lao \u0111\u1ed9ng, n\u1ed7 l\u1ef1c gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p b\u1ec1n v\u1eefng kh\u00e1c.<\/p>\n\n\n\n<p><strong>Marketing<\/strong>: B\u1ed9 ph\u1eadn Marketing ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c chi\u1ebfn d\u1ecbch marketing ESG, nh\u1eb1m l\u00e0m n\u1ed5i b\u1eadt c\u00e1c s\u00e1ng ki\u1ebfn, m\u1ee5c ti\u00eau v\u00e0 ti\u1ebfn \u0111\u1ed9 \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng m\u1ee5c ti\u00eau n\u00e0y. Khi th\u1ef1c hi\u1ec7n \u0111\u00fang, marketing ESG c\u00f3 th\u1ec3 gi\u00fap t\u0103ng c\u01b0\u1eddng nh\u1eadn di\u1ec7n th\u01b0\u01a1ng hi\u1ec7u, l\u00f2ng trung th\u00e0nh c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 doanh thu. Tuy nhi\u00ean, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 marketing ph\u1ea3i minh b\u1ea1ch v\u1ec1 c\u00e1c k\u1ebf ho\u1ea1ch v\u00e0 th\u1ef1c h\u00e0nh ESG. N\u1ebfu kh\u00f4ng, c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi ph\u1ea3n \u1ee9ng ti\u00eau c\u1ef1c, th\u1eadm ch\u00ed l\u00e0 b\u1ecb c\u00e1o bu\u1ed9c &#8220;greenwashing&#8221; \u2013 \u0111\u01b0a ra c\u00e1c tuy\u00ean b\u1ed1 sai s\u1ef1 th\u1eadt ho\u1eb7c ph\u00f3ng \u0111\u1ea1i v\u1ec1 c\u00e1c h\u00e0nh \u0111\u1ed9ng b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n\n\n\n<p><strong>T\u00e0i ch\u00ednh<\/strong>: Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh (CFO) ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c s\u00e1ng ki\u1ebfn minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 t\u00ednh to\u00e0n v\u1eb9n trong k\u1ebf to\u00e1n, l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a y\u1ebfu t\u1ed1 qu\u1ea3n tr\u1ecb trong chi\u1ebfn l\u01b0\u1ee3c ESG. B\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh c\u0169ng tham gia v\u00e0o vi\u1ec7c c\u00e2n nh\u1eafc v\u00e0 c\u1ea5p v\u1ed1n cho c\u00e1c s\u00e1ng ki\u1ebfn ESG trong c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c c\u1ee7a t\u1ed5 ch\u1ee9c nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a c\u00e1c ch\u1ee9c n\u0103ng t\u00e0i ch\u00ednh th\u01b0\u1eddng xuy\u00ean.<\/p>\n\n\n\n<p><strong>Ph\u00e1p l\u00fd<\/strong>: B\u1ed9 ph\u1eadn ph\u00e1p l\u00fd th\u01b0\u1eddng d\u1eabn \u0111\u1ea7u trong vi\u1ec7c ph\u00e1t tri\u1ec3n c\u00e1c ch\u00ednh s\u00e1ch doanh nghi\u1ec7p v\u1ec1 c\u00e1c th\u1ef1c h\u00e0nh kinh doanh \u0111\u1ea1o \u0111\u1ee9c, c\u0169ng nh\u01b0 x\u00e2y d\u1ef1ng c\u00e1c quy \u0111\u1ecbnh c\u1ea5m h\u00e0nh vi tham nh\u0169ng v\u00e0 h\u1ed1i l\u1ed9. C\u00e1c ch\u00ednh s\u00e1ch n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c duy tr\u00ec m\u1ed9t m\u00f4i tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc ESG.<\/p>\n\n\n\n<p>Nh\u01b0 v\u1eady, ESG kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee5 th\u1ec3 m\u00e0 l\u00e0 s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c ph\u00f2ng ban trong to\u00e0n doanh nghi\u1ec7p, t\u1eeb vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f4ng ngh\u1ec7 \u0111\u1ebfn vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Th\u1ef1c hi\u1ec7n t\u1ed1t c\u00e1c s\u00e1ng ki\u1ebfn n\u00e0y s\u1ebd kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u1ec1 ESG m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u v\u00e0 t\u1ea1o ra s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam: <\/strong><a href=\"https:\/\/base.vn\/blog\/hse-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">HSE l\u00e0 g\u00ec? Vai tr\u00f2 c\u1ee7a An to\u00e0n, S\u1ee9c kh\u1ecfe v\u00e0 M\u00f4i tr\u01b0\u1eddng trong doanh nghi\u1ec7p<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-cac-ch\u1ec9-s\u1ed1-danh-gia-esg\">6. C\u00e1c ch\u1ec9 s\u1ed1 \u0111\u00e1nh gi\u00e1 ESG<\/h2>\n\n\n\n<p>Hi\u1ec7u qu\u1ea3 c\u1ee7a chi\u1ebfn l\u01b0\u1ee3c ESG th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 qua c\u00e1c ch\u1ec9 s\u1ed1 ESG, hay c\u00f2n g\u1ecdi l\u00e0 c\u00e1c KPI (Ch\u1ec9 s\u1ed1 hi\u1ec7u su\u1ea5t ch\u00ednh). Nh\u1eefng ch\u1ec9 s\u1ed1 n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111o l\u01b0\u1eddng s\u1ef1 ti\u1ebfn b\u1ed9 trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ti\u00eau chu\u1ea9n ESG, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u00e1 tr\u00ecnh qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9. C\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y c\u00f3 th\u1ec3 chia th\u00e0nh hai nh\u00f3m ch\u00ednh: ch\u1ec9 s\u1ed1 \u0111\u1ecbnh l\u01b0\u1ee3ng (quantitative) v\u00e0 ch\u1ec9 s\u1ed1 \u0111\u1ecbnh t\u00ednh (qualitative). M\u1ed7i nh\u00f3m ch\u1ec9 s\u1ed1 n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 ESG.<\/p>\n\n\n\n<p><strong>Ch\u1ec9 s\u1ed1 \u0111\u1ecbnh l\u01b0\u1ee3ng:<\/strong> \u0110\u00e2y l\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 c\u00f3 th\u1ec3 \u0111o \u0111\u1ebfm c\u1ee5 th\u1ec3 v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c ESG. M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 v\u1ec1 ti\u00eau bi\u1ec3u bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh:<\/strong> Ch\u1ec9 s\u1ed1 n\u00e0y gi\u00fap \u0111o l\u01b0\u1eddng l\u01b0\u1ee3ng kh\u00ed CO2 v\u00e0 c\u00e1c kh\u00ed th\u1ea3i g\u00e2y hi\u1ec7u \u1ee9ng nh\u00e0 k\u00ednh kh\u00e1c m\u00e0 doanh nghi\u1ec7p ph\u00e1t ra trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/li>\n\n\n\n<li><strong>S\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng v\u00e0 n\u01b0\u1edbc:<\/strong> C\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y \u0111o l\u01b0\u1eddng l\u01b0\u1ee3ng n\u0103ng l\u01b0\u1ee3ng v\u00e0 n\u01b0\u1edbc ti\u00eau th\u1ee5 trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c gi\u1ea3m thi\u1ec3u n\u0103ng l\u01b0\u1ee3ng v\u00e0 n\u01b0\u1edbc kh\u00f4ng ch\u1ec9 c\u00f3 l\u1ee3i cho m\u00f4i tr\u01b0\u1eddng m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed.<\/li>\n\n\n\n<li><strong>L\u01b0\u1ee3ng ch\u1ea5t th\u1ea3i ph\u00e1t sinh:<\/strong> \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 \u0111\u00e1nh gi\u00e1 l\u01b0\u1ee3ng ch\u1ea5t th\u1ea3i m\u00e0 doanh nghi\u1ec7p t\u1ea1o ra. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm c\u00e1ch gi\u1ea3m thi\u1ec3u ch\u1ea5t th\u1ea3i v\u00e0 t\u0103ng c\u01b0\u1eddng t\u00e1i ch\u1ebf ho\u1eb7c t\u00e1i s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u \u0111\u1ec3 gi\u1ea3m t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng.<\/li>\n\n\n\n<li><strong>D\u1eef li\u1ec7u v\u1ec1 l\u01b0\u01a1ng b\u1ed5ng:<\/strong> \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 \u0111o l\u01b0\u1eddng m\u1ee9c \u0111\u1ed9 c\u00f4ng b\u1eb1ng trong ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u00e1c m\u1ee9c l\u01b0\u01a1ng, ph\u00fac l\u1ee3i v\u00e0 ch\u1ebf \u0111\u1ed9 \u0111\u00e3i ng\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n\n\n\n<li><strong>T\u1ef7 l\u1ec7 thay \u0111\u1ed5i nh\u00e2n s\u1ef1:<\/strong>&nbsp;T\u1ef7 l\u1ec7 thay \u0111\u1ed5i nh\u00e2n s\u1ef1 ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 h\u00e0i l\u00f2ng v\u00e0 g\u1eafn b\u00f3 c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ed1i v\u1edbi c\u00f4ng ty. T\u1ef7 l\u1ec7 thay \u0111\u1ed5i cao c\u00f3 th\u1ec3 ch\u1ec9 ra v\u1ea5n \u0111\u1ec1 trong m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c ho\u1eb7c ch\u00ednh s\u00e1ch \u0111\u00e3i ng\u1ed9.<\/li>\n\n\n\n<li><strong>\u0110\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n:<\/strong> \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 \u0111o l\u01b0\u1eddng m\u1ee9c \u0111\u1ed9 \u0111\u00f3ng g\u00f3p c\u1ee7a doanh nghi\u1ec7p cho c\u1ed9ng \u0111\u1ed3ng th\u00f4ng qua c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1eeb thi\u1ec7n, qu\u1ef9 x\u00e3 h\u1ed9i ho\u1eb7c c\u00e1c s\u00e1ng ki\u1ebfn h\u1ed7 tr\u1ee3 c\u00e1c m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng..<\/li>\n\n\n\n<li><strong>S\u1ef1 \u0111a d\u1ea1ng trong \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean v\u00e0 ban gi\u00e1m \u0111\u1ed1c:<\/strong> Ch\u1ec9 s\u1ed1 n\u00e0y \u0111o l\u01b0\u1eddng s\u1ef1 \u0111a d\u1ea1ng v\u1ec1 gi\u1edbi t\u00ednh, ch\u1ee7ng t\u1ed9c v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c trong l\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng v\u00e0 c\u01a1 c\u1ea5u h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<p><strong>Ch\u1ec9 s\u1ed1 \u0111\u1ecbnh t\u00ednh:<\/strong> C\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y kh\u00f3 \u0111o l\u01b0\u1eddng h\u01a1n nh\u01b0ng l\u1ea1i r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c ph\u1ea3n \u00e1nh c\u00e1c gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i v\u00e0 ch\u00ednh s\u00e1ch d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t s\u1ed1 ch\u1ec9 s\u1ed1 \u0111\u1ecbnh t\u00ednh bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u00e1c ch\u00ednh s\u00e1ch lao \u0111\u1ed9ng:<\/strong> Ch\u1ec9 s\u1ed1 n\u00e0y \u0111\u00e1nh gi\u00e1 c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ef1c h\u00e0nh li\u00ean quan \u0111\u1ebfn quy\u1ec1n l\u1ee3i v\u00e0 \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. C\u00e1c y\u1ebfu t\u1ed1 n\u00e0y bao g\u1ed3m vi\u1ec7c \u0111\u1ea3m b\u1ea3o an to\u00e0n lao \u0111\u1ed9ng, ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e2n vi\u00ean.<\/li>\n\n\n\n<li><strong>S\u1ef1 tham gia c\u1ee7a c\u1ed9ng \u0111\u1ed3ng:<\/strong> \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 v\u00e0 c\u00e1ch th\u1ee9c doanh nghi\u1ec7p t\u01b0\u01a1ng t\u00e1c v\u1edbi c\u1ed9ng \u0111\u1ed3ng \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, bao g\u1ed3m c\u00e1c s\u00e1ng ki\u1ebfn c\u1ed9ng \u0111\u1ed3ng, h\u1ed7 tr\u1ee3 gi\u00e1o d\u1ee5c v\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh gi\u00fap \u0111\u1ee1 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f3 kh\u0103n.<\/li>\n\n\n\n<li><strong>Quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c kinh doanh:<\/strong> Ch\u1ec9 s\u1ed1&nbsp; n\u00e0y \u0111o l\u01b0\u1eddng s\u1ef1 cam k\u1ebft c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c trong kinh doanh, bao g\u1ed3m ch\u1ed1ng tham nh\u0169ng, minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 c\u00e1c h\u00e0nh vi kh\u00f4ng gian l\u1eadn.<\/li>\n<\/ul>\n\n\n\n<p>C\u00e1c ch\u1ec9 s\u1ed1 ESG n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 th\u00e0nh ph\u1ea7n ch\u1ee7 y\u1ebfu trong c\u00e1c b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean c\u1ee7a doanh nghi\u1ec7p v\u1ec1 ti\u1ebfn tr\u00ecnh v\u00e0 hi\u1ec7u qu\u1ea3 c\u00e1c s\u00e1ng ki\u1ebfn ESG, m\u00e0 c\u00f2n gi\u00fap c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p qu\u1ea3n l\u00fd c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn ESG.<\/p>\n\n\n\n<p>H\u01a1n th\u1ebf n\u1eefa, vi\u1ec7c \u0111o l\u01b0\u1eddng c\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh gi\u00e1 m\u00ecnh theo 3 y\u1ebfu t\u1ed1 c\u01a1 b\u1ea3n (Triple Bottom Line &#8211; TBL) &#8211; m\u1ed9t kh\u00e1i ni\u1ec7m qu\u1ea3n l\u00fd b\u1ec1n v\u1eefng. TBL \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng x\u00e3 h\u1ed9i v\u00e0 m\u00f4i tr\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p song song v\u1edbi gi\u00e1 tr\u1ecb kinh t\u1ebf m\u00e0 doanh nghi\u1ec7p t\u1ea1o ra, gi\u00fap c\u00e1c l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p nh\u00ecn nh\u1eadn v\u00e0 ph\u00e2n t\u00edch s\u00e2u s\u1eafc h\u01a1n v\u1ec1 c\u00e1ch th\u1ee9c v\u1eadn h\u00e0nh c\u1ee7a c\u00f4ng ty, thay v\u00ec ch\u1ec9 t\u1eadp trung v\u00e0o k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-nh\u1eefng-thach-th\u1ee9c-khi-ap-d\u1ee5ng-esg-trong-cac-doanh-nghi\u1ec7p-hi\u1ec7n-nay\">7. Nh\u1eefng th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng ESG trong c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay<\/h2>\n\n\n\n<p>M\u1eb7c d\u00f9 ESG mang \u0111\u1ebfn nhi\u1ec1u c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng cho doanh nghi\u1ec7p, nh\u01b0ng vi\u1ec7c tri\u1ec3n khai c\u00e1c s\u00e1ng ki\u1ebfn n\u00e0y c\u0169ng \u0111\u1ed1i m\u1eb7t v\u1edbi kh\u00f4ng \u00edt th\u00e1ch th\u1ee9c. C\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 th\u00e0nh c\u00f4ng v\u00e0 kh\u1ea3 n\u0103ng \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau ESG trong doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>Thi\u1ebfu d\u1eef li\u1ec7u ESG \u0111\u00e1ng tin c\u1eady<\/strong><\/p>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng kh\u00f3 kh\u0103n l\u1edbn nh\u1ea5t l\u00e0 thi\u1ebfu d\u1eef li\u1ec7u r\u00f5 r\u00e0ng v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb. S\u1ef1 thi\u1ebfu h\u1ee5t n\u00e0y g\u00e2y kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ESG, l\u00e0m gi\u1ea3m t\u00ednh minh b\u1ea1ch v\u00e0 c\u1ea3n tr\u1edf doanh nghi\u1ec7p c\u1ea3i ti\u1ebfn c\u00e1c chi\u1ebfn l\u01b0\u1ee3c b\u1ec1n v\u1eefng.<\/p>\n\n\n\n<p><strong>Lo ng\u1ea1i v\u1ec1 hi\u1ec7u su\u1ea5t v\u00e0 l\u1ee3i nhu\u1eadn<\/strong><\/p>\n\n\n\n<p>Doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi \u00e1p l\u1ef1c t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1ec1 l\u1ee3i nhu\u1eadn ng\u1eafn h\u1ea1n, khi\u1ebfn h\u1ecd b\u1ecf qua nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u01b0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i v\u1ed1n \u0111\u00f2i h\u1ecfi th\u1eddi gian v\u00e0 s\u1ef1 \u0111\u1ea7u t\u01b0 l\u00e2u d\u00e0i. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra xung \u0111\u1ed9t gi\u1eefa l\u1ee3i \u00edch t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n v\u00e0 c\u00e1c m\u1ee5c ti\u00eau ESG d\u00e0i h\u1ea1n.&nbsp;<\/p>\n\n\n\n<p><strong>Nguy c\u01a1 &#8220;Qu\u1ea3ng c\u00e1o xanh&#8221; (Greenwashing)<\/strong><\/p>\n\n\n\n<p>M\u1ed9t v\u1ea5n \u0111\u1ec1 kh\u00f4ng th\u1ec3 b\u1ecf qua l\u00e0 hi\u1ec7n t\u01b0\u1ee3ng &#8220;qu\u1ea3ng c\u00e1o xanh&#8221; &#8211; khi doanh nghi\u1ec7p ph\u00f3ng \u0111\u1ea1i ho\u1eb7c l\u00e0m sai l\u1ec7ch th\u00f4ng tin v\u1ec1 c\u00e1c cam k\u1ebft v\u00e0 th\u00e0nh t\u1ef1u ESG c\u1ee7a m\u00ecnh nh\u1eb1m thu h\u00fat s\u1ef1 ch\u00fa \u00fd c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, kh\u00e1ch h\u00e0ng ho\u1eb7c c\u00f4ng ch\u00fang. Vi\u1ec7c cam k\u1ebft th\u1ef1c hi\u1ec7n ESG kh\u00f4ng trung th\u1ef1c s\u1ebd khi\u1ebfn c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 kh\u00e1ch h\u00e0ng tr\u1edf n\u00ean nghi ng\u1edd v\u1ec1 s\u1ef1 nghi\u00eam t\u00fac c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau b\u1ec1n v\u1eefng, g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c duy tr\u00ec m\u1ed1i quan h\u1ec7 l\u00e2u d\u00e0i v\u00e0 h\u1ee3p t\u00e1c.<\/p>\n\n\n\n<p>T\u00f3m l\u1ea1i, vi\u1ec7c \u00e1p d\u1ee5ng ESG \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p v\u01b0\u1ee3t qua nh\u1eefng th\u00e1ch th\u1ee9c n\u00e0y b\u1eb1ng c\u00e1ch x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u v\u1eefng ch\u1eafc, c\u00e2n nh\u1eafc gi\u1eefa l\u1ee3i nhu\u1eadn v\u00e0 m\u1ee5c ti\u00eau b\u1ec1n v\u1eefng, v\u00e0 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch trong c\u00e1c cam k\u1ebft ESG.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-8-k\u1ebft-lu\u1eadn\">8. K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p>ESG kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t b\u1ed9 ti\u00eau chu\u1ea9n m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p t\u00e1i \u0111\u1ecbnh h\u00ecnh gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Th\u00e1ch th\u1ee9c \u0111\u1eb7t ra cho c\u00e1c doanh nghi\u1ec7p ch\u00ednh l\u00e0 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i nh\u1eadn th\u1ee9c th\u00e0nh h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3 v\u00e0 chi\u1ebfn l\u01b0\u1ee3c b\u00e0i b\u1ea3n. Cu\u1ed1i c\u00f9ng, \u0111i\u1ec1u th\u1ef1c s\u1ef1 quan tr\u1ecdng kh\u00f4ng ph\u1ea3i ch\u1ec9 l\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c ch\u1ec9 s\u1ed1 ESG, m\u00e0 l\u00e0 x\u00e2y d\u1ef1ng ni\u1ec1m tin b\u1ec1n v\u1eefng t\u1eeb kh\u00e1ch h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e3 h\u1ed9i. Ch\u1ec9 khi \u0111\u00f3, doanh nghi\u1ec7p m\u1edbi th\u1ef1c s\u1ef1 v\u01b0\u1ee3t qua gi\u1edbi h\u1ea1n c\u1ee7a nh\u1eefng ti\u00eau chu\u1ea9n \u0111\u1ec3 tr\u1edf th\u00e0nh bi\u1ec3u t\u01b0\u1ee3ng c\u1ee7a s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng tr\u1edf th\u00e0nh xu h\u01b0\u1edbng t\u1ea5t y\u1ebfu, ESG \u0111ang d\u1ea7n tr\u1edf th\u00e0nh \u201ckim ch\u1ec9 nam\u201d cho c\u00e1c doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i. Kh\u00f4ng ch\u1ec9 g\u00f3i g\u1ecdn \u1edf l\u1ee3i nhu\u1eadn, ESG c\u00f2n ph\u1ea3n \u00e1nh tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p v\u1edbi m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb. V\u1eady ESG l\u00e0 g\u00ec [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":15432,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"ppma_author":[57],"class_list":["post-15422","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-tri-muc-tieu"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.4 (Yoast SEO v24.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ESG l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u ti\u00eau chu\u1ea9n ESG trong doanh nghi\u1ec7p<\/title>\n<meta name=\"description\" content=\"ESG l\u00e0 g\u00ec? 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