{"id":7239,"date":"2026-03-03T09:01:09","date_gmt":"2026-03-03T02:01:09","guid":{"rendered":"https:\/\/ktgindustrial.com\/?post_type=new&#038;p=7239"},"modified":"2026-03-03T09:16:07","modified_gmt":"2026-03-03T02:16:07","slug":"huong-dan-lap-bao-cao-esg","status":"publish","type":"new","link":"https:\/\/ktgindustrial.com\/vi\/new\/huong-dan-lap-bao-cao-esg\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o ESG cho doanh nghi\u1ec7p t\u1eeb A-Z"},"content":{"rendered":"<p style=\"text-align: justify;\">B\u00e1o c\u00e1o ESG l\u00e0 khung th\u00f4ng tin gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn v\u00e0 c\u00f4ng b\u1ed1 c\u00e1c n\u1ed7 l\u1ef1c ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng d\u1ef1a tr\u00ean 3 tr\u1ee5 c\u1ed9t: m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb.<\/p>\n<p style=\"text-align: justify;\">V\u01b0\u1ee3t xa c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh truy\u1ec1n th\u1ed1ng, \u0111\u00e2y ch\u00ednh l\u00e0 &#8216;th\u01b0\u1edbc \u0111o&#8217; b\u1ea3n l\u0129nh ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 cam k\u1ebft t\u1ea1o gi\u00e1 tr\u1ecb d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p trong chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y, <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ktgindustrial.com\/vi\/homepage\/\" target=\"_blank\" rel=\"noopener\">KTG Industrial<\/a><\/span> s\u1ebd h\u01b0\u1edbng d\u1eabn l\u1ed9 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o ESG b\u00e0i b\u1ea3n, gi\u00fap doanh nghi\u1ec7p v\u1eefng v\u00e0ng b\u01b0\u1edbc v\u00e0o k\u1ef7 nguy\u00ean kinh t\u1ebf xanh.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ktgindustrial.com\/vi\/new\/huong-dan-lap-bao-cao-esg\/#Tong_quan_ve_bao_cao_ESG\" title=\"T\u1ed5ng quan v\u1ec1 b\u00e1o c\u00e1o ESG\">T\u1ed5ng quan v\u1ec1 b\u00e1o c\u00e1o ESG<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ktgindustrial.com\/vi\/new\/huong-dan-lap-bao-cao-esg\/#Tai_sao_doanh_nghiep_can_lap_bao_cao_ESG_ngay_bay_gio\" title=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u00e1o c\u00e1o ESG ngay b\u00e2y gi\u1edd?\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u00e1o c\u00e1o ESG ngay b\u00e2y gi\u1edd?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ktgindustrial.com\/vi\/new\/huong-dan-lap-bao-cao-esg\/#Quy_trinh_4_buoc_lap_bao_cao_ESG_hieu_qua\" title=\"Quy tr\u00ecnh 4 b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o ESG hi\u1ec7u qu\u1ea3\">Quy tr\u00ecnh 4 b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o ESG hi\u1ec7u qu\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ktgindustrial.com\/vi\/new\/huong-dan-lap-bao-cao-esg\/#Thach_thuc_va_giai_phap_khi_thuc_hien_ESG_tai_Viet_Nam\" title=\"Th\u00e1ch th\u1ee9c v\u00e0 gi\u1ea3i ph\u00e1p khi th\u1ef1c hi\u1ec7n ESG t\u1ea1i Vi\u1ec7t Nam\">Th\u00e1ch th\u1ee9c v\u00e0 gi\u1ea3i ph\u00e1p khi th\u1ef1c hi\u1ec7n ESG t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ktgindustrial.com\/vi\/new\/huong-dan-lap-bao-cao-esg\/#KTG_Industrial_%E2%80%93_Dong_hanh_cung_doanh_nghiep_hien_thuc_hoa_bao_cao_ESG\" title=\"KTG Industrial \u2013 \u0110\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p hi\u1ec7n th\u1ef1c h\u00f3a b\u00e1o c\u00e1o ESG\">KTG Industrial \u2013 \u0110\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p hi\u1ec7n th\u1ef1c h\u00f3a b\u00e1o c\u00e1o ESG<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ktgindustrial.com\/vi\/new\/huong-dan-lap-bao-cao-esg\/#Ket_luan\" title=\"K\u1ebft lu\u1eadn\">K\u1ebft lu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ktgindustrial.com\/vi\/new\/huong-dan-lap-bao-cao-esg\/#Tai_lieu_tham_khao\" title=\"T\u00e0i li\u1ec7u tham kh\u1ea3o\">T\u00e0i li\u1ec7u tham kh\u1ea3o<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_bao_cao_ESG\"><\/span>T\u1ed5ng quan v\u1ec1 b\u00e1o c\u00e1o ESG<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o ESG \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t khung th\u00f4ng tin gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn v\u00e0 chia s\u1ebb c\u00e1c n\u1ed7 l\u1ef1c ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng d\u1eebng l\u1ea1i \u1edf c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o n\u00e0y cho th\u1ea5y c\u00e1ch doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro, ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c h\u1ee3p l\u00fd v\u00e0 x\u00e2y d\u1ef1ng gi\u00e1 tr\u1ecb l\u00e2u d\u00e0i cho c\u00e1c b\u00ean li\u00ean quan.<\/p>\n<p style=\"text-align: justify;\">N\u1ed9i dung ESG \u0111\u01b0\u1ee3c tri\u1ec3n khai d\u1ef1a tr\u00ean ba tr\u1ee5 c\u1ed9t ch\u00ednh, li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh v\u00e0 m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng. Trong \u0111\u00f3:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Y\u1ebfu t\u1ed1 m\u00f4i tr\u01b0\u1eddng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c gi\u1ea3m ph\u00e1t th\u1ea3i, n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng v\u00e0 qu\u1ea3n l\u00fd t\u00e0i nguy\u00ean nh\u1eb1m h\u1ea1n ch\u1ebf t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng.<\/li>\n<li>Y\u1ebfu t\u1ed1 x\u00e3 h\u1ed9i ph\u1ea3n \u00e1nh ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, th\u00fac \u0111\u1ea9y b\u00ecnh \u0111\u1eb3ng gi\u1edbi, \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u00e0 th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m v\u1edbi c\u1ed9ng \u0111\u1ed3ng.<\/li>\n<li>Y\u1ebfu t\u1ed1 qu\u1ea3n tr\u1ecb t\u1eadp trung v\u00e0o minh b\u1ea1ch th\u00f4ng tin, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c v\u00e0 c\u01a1 c\u1ea5u qu\u1ea3n l\u00fd, qua \u0111\u00f3 t\u1ea1o n\u1ec1n t\u1ea3ng cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 \u1ed5n \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<div id=\"attachment_7241\" style=\"width: 810px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" aria-describedby=\"caption-attachment-7241\" class=\"size-full wp-image-7241\" src=\"https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-2.jpg\" alt=\"B\u00e1o c\u00e1o ESG trong doanh nghi\u1ec7p\" width=\"800\" height=\"700\" srcset=\"https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-2.jpg 800w, https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-2-300x263.jpg 300w, https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-2-768x672.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><p id=\"caption-attachment-7241\" class=\"wp-caption-text\">B\u00e1o c\u00e1o ESG gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb r\u1ee7i ro, minh b\u1ea1ch v\u1eadn h\u00e0nh v\u00e0 t\u0103ng tr\u01b0\u1edfng b\u1ec1n v\u1eefng<\/p><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_lap_bao_cao_ESG_ngay_bay_gio\"><\/span>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u00e1o c\u00e1o ESG ngay b\u00e2y gi\u1edd?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o ESG \u0111ang chuy\u1ec3n t\u1eeb l\u1ef1a ch\u1ecdn sang y\u00eau c\u1ea7u th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u00edn d\u1ee5ng xanh v\u00e0 s\u00e0n giao d\u1ecbch carbon ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o ESG gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed3ng th\u1eddi, ESG c\u00f2n t\u1ea1o l\u1ee3i th\u1ebf v\u1ec1 t\u00e0i ch\u00ednh khi m\u1edf r\u1ed9ng kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n \u01b0u \u0111\u00e3i, thu h\u00fat nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ed5 ch\u1ee9c v\u00e0 g\u00f3p ph\u1ea7n c\u1ee7ng c\u1ed1 uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u trong chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ktgindustrial.com\/vi\/new\/thue-nha-xuong-xanh-va-thach-thuc-tu-esg\/\" target=\"_blank\" rel=\"noopener\">Thu\u00ea nh\u00e0 x\u01b0\u1edfng xanh v\u00e0 th\u00e1ch th\u1ee9c t\u1eeb ESG: G\u00f3c nh\u00ecn cho FDI<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_4_buoc_lap_bao_cao_ESG_hieu_qua\"><\/span>Quy tr\u00ecnh 4 b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o ESG hi\u1ec7u qu\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o ESG c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ea7y \u0111\u1ee7, nh\u1ea5t qu\u00e1n v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 4 b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o ESG hi\u1ec7u qu\u1ea3:<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c v\u1ea5n \u0111\u1ec1 ESG mang t\u00ednh tr\u1ecdng y\u1ebfu, d\u1ef1a tr\u00ean \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1, quy m\u00f4 v\u00e0 m\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng.<\/li>\n<li>\u0110\u1ed3ng th\u1eddi, vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng m\u1ee5c ti\u00eau nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, c\u01a1 quan qu\u1ea3n l\u00fd hay kh\u00e1ch h\u00e0ng s\u1ebd gi\u00fap \u0111\u1ecbnh h\u01b0\u1edbng n\u1ed9i dung, m\u1ee9c \u0111\u1ed9 chi ti\u1ebft v\u00e0 c\u00e1ch tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 2 &#8211; Thu th\u1eadp d\u1eef li\u1ec7u v\u00e0 ch\u1ec9 s\u1ed1 \u0111o l\u01b0\u1eddng:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>B\u00e1o c\u00e1o ESG c\u1ea7n k\u1ebft h\u1ee3p gi\u1eefa c\u00e1c ch\u1ec9 s\u1ed1 \u0111\u1ecbnh l\u01b0\u1ee3ng nh\u01b0 l\u01b0\u1ee3ng kh\u00ed th\u1ea3i, t\u1ef7 l\u1ec7 ti\u00eau th\u1ee5 n\u01b0\u1edbc, m\u1ee9c s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 \u0111\u1ecbnh t\u00ednh nh\u01b0 ch\u00ednh s\u00e1ch nh\u00e2n s\u1ef1, quy tr\u00ecnh ki\u1ec3m so\u00e1t tham nh\u0169ng hay cam k\u1ebft v\u1edbi c\u1ed9ng \u0111\u1ed3ng.<\/li>\n<li><strong>M\u1eb9o:<\/strong> Doanh nghi\u1ec7p n\u00ean \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ESG \u0111\u1ec3 chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u, gi\u1ea3m sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ed5ng h\u1ee3p.<\/li>\n<\/ul>\n<div id=\"attachment_7242\" style=\"width: 810px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" aria-describedby=\"caption-attachment-7242\" class=\"size-full wp-image-7242\" src=\"https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-3.jpg\" alt=\"Thu th\u1eadp d\u1eef li\u1ec7u ESG\" width=\"800\" height=\"700\" srcset=\"https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-3.jpg 800w, https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-3-300x263.jpg 300w, https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-3-768x672.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><p id=\"caption-attachment-7242\" class=\"wp-caption-text\">Thu th\u1eadp d\u1eef li\u1ec7u ESG \u0111\u1ea7y \u0111\u1ee7, k\u1ebft h\u1ee3p ch\u1ec9 s\u1ed1 \u0111o l\u01b0\u1eddng \u0111\u1ec3 b\u00e1o c\u00e1o ch\u00ednh x\u00e1c<\/p><\/div>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 3 &#8211; L\u1ef1a ch\u1ecdn khung ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf ph\u00f9 h\u1ee3p:<\/strong><\/p>\n<p style=\"text-align: justify;\">T\u00f9y m\u1ee5c ti\u00eau c\u00f4ng b\u1ed1 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edbng \u0111\u1ebfn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o ba ti\u00eau chu\u1ea9n ph\u1ed5 bi\u1ebfn sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Ti\u00eau chu\u1ea9n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u1ea1m vi ch\u00ednh<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1c ti\u00eau ch\u00ed ch\u00ednh<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt<\/strong><\/td>\n<\/tr>\n<tr>\n<td>GRI (Global Reporting Initiative)<\/td>\n<td>To\u00e0n di\u1ec7n v\u1ec1 kinh t\u1ebf, m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i<\/td>\n<td>M\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/td>\n<td>GRI 100: nguy\u00ean t\u1eafc v\u00e0 minh b\u1ea1ch<\/p>\n<p>GRI 200: t\u00e1c \u0111\u1ed9ng kinh t\u1ebf<\/p>\n<p>GRI 300: m\u00f4i tr\u01b0\u1eddng<\/p>\n<p>GRI 400: x\u00e3 h\u1ed9i<\/td>\n<td>Bao qu\u00e1t, linh ho\u1ea1t theo ng\u00e0nh, \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn r\u1ed9ng r\u00e3i<\/td>\n<\/tr>\n<tr>\n<td>SASB (Sustainability Accounting Standards Board)<\/td>\n<td>C\u00e1c y\u1ebfu t\u1ed1 ESG \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00e0i ch\u00ednh<\/td>\n<td>Doanh nghi\u1ec7p ni\u00eam y\u1ebft, nh\u00e0 \u0111\u1ea7u t\u01b0<\/td>\n<td>Qu\u1ea3n l\u00fd t\u00e0i nguy\u00ean, ph\u00e1t th\u1ea3i, b\u1ea3o m\u1eadt d\u1eef li\u1ec7u, \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng, \u0111\u1ea1o \u0111\u1ee9c kinh doanh<\/td>\n<td>T\u1eadp trung v\u00e0o t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u00f3 ti\u00eau chu\u1ea9n ri\u00eang cho t\u1eebng ng\u00e0nh<\/td>\n<\/tr>\n<tr>\n<td>TCFD (Task Force on Climate-related Financial Disclosures)<\/td>\n<td>R\u1ee7i ro v\u00e0 c\u01a1 h\u1ed9i t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn kh\u00ed h\u1eadu<\/td>\n<td>Doanh nghi\u1ec7p ng\u00e0nh t\u00e0i ch\u00ednh, n\u0103ng l\u01b0\u1ee3ng, s\u1ea3n xu\u1ea5t<\/td>\n<td>Qu\u1ea3n tr\u1ecb, chi\u1ebfn l\u01b0\u1ee3c, qu\u1ea3n l\u00fd r\u1ee7i ro kh\u00ed h\u1eadu, ch\u1ec9 s\u1ed1 v\u00e0 m\u1ee5c ti\u00eau ph\u00e1t th\u1ea3i<\/td>\n<td>Nh\u1ea5n m\u1ea1nh r\u1ee7i ro kh\u00ed h\u1eadu, d\u1ec5 t\u00edch h\u1ee3p v\u1edbi GRI v\u00e0 SASB<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 4 &#8211; Ho\u00e0n thi\u1ec7n n\u1ed9i dung v\u00e0 c\u00f4ng b\u1ed1:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>M\u1ed9t b\u00e1o c\u00e1o ESG chu\u1ea9n th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo tr\u00ecnh t\u1ef1 g\u1ed3m th\u00f4ng \u0111i\u1ec7p t\u1eeb l\u00e3nh \u0111\u1ea1o, k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n, ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng cam k\u1ebft trong t\u01b0\u01a1ng lai.<\/li>\n<li>V\u1ec1 h\u00ecnh th\u1ee9c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f4ng b\u1ed1 d\u01b0\u1edbi d\u1ea1ng PDF, \u0111\u0103ng t\u1ea3i tr\u00ean website ho\u1eb7c t\u00edch h\u1ee3p c\u00f9ng b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean \u0111\u1ec3 t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc_va_giai_phap_khi_thuc_hien_ESG_tai_Viet_Nam\"><\/span>Th\u00e1ch th\u1ee9c v\u00e0 gi\u1ea3i ph\u00e1p khi th\u1ef1c hi\u1ec7n ESG t\u1ea1i Vi\u1ec7t Nam<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Khi \u00e1p d\u1ee5ng ESG, nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1eabn \u0111\u1ed1i m\u1eb7t v\u1edbi kh\u00f4ng \u00edt r\u00e0o c\u1ea3n, trong \u0111\u00f3 n\u1ed5i b\u1eadt l\u00e0 thi\u1ebfu d\u1eef li\u1ec7u l\u1ecbch s\u1eed, chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u cao v\u00e0 h\u1ea1n ch\u1ebf v\u1ec1 nh\u00e2n s\u1ef1 c\u00f3 chuy\u00ean m\u00f4n.<\/p>\n<p style=\"text-align: justify;\">Nh\u1eefng kh\u00f3 kh\u0103n n\u00e0y khi\u1ebfn qu\u00e1 tr\u00ecnh tri\u1ec3n khai ESG g\u1eb7p nhi\u1ec1u e ng\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 kh\u1eafc ph\u1ee5c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tri\u1ec3n khai ESG theo t\u1eebng giai \u0111o\u1ea1n, \u01b0u ti\u00ean quy m\u00f4 nh\u1ecf v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed3ng th\u1eddi, vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ESG k\u1ebft h\u1ee3p tham kh\u1ea3o c\u00e1c b\u00e1o c\u00e1o m\u1eabu s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c v\u00e0 chu\u1ea9n h\u00f3a n\u1ed9i dung b\u00e1o c\u00e1o hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"KTG_Industrial_%E2%80%93_Dong_hanh_cung_doanh_nghiep_hien_thuc_hoa_bao_cao_ESG\"><\/span>KTG Industrial \u2013 \u0110\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p hi\u1ec7n th\u1ef1c h\u00f3a b\u00e1o c\u00e1o ESG<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean n\u1ec1n t\u1ea3ng h\u1ea1 t\u1ea7ng ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng ngay t\u1eeb \u0111\u1ea7u, vi\u1ec7c tri\u1ec3n khai b\u00e1o c\u00e1o ESG s\u1ebd thu\u1eadn l\u1ee3i h\u01a1n \u0111\u00e1ng k\u1ec3.<\/p>\n<p style=\"text-align: justify;\">Th\u1ef1c t\u1ebf cho th\u1ea5y, thay v\u00ec ph\u00e1t sinh chi ph\u00ed l\u1edbn \u0111\u1ec3 c\u1ea3i t\u1ea1o nh\u00e0 x\u01b0\u1edfng c\u0169, nhi\u1ec1u \u0111\u01a1n v\u1ecb \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn m\u00f4 h\u00ecnh <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ktgindustrial.com\/vi\/nha-xuong-xay-san-2\/\" target=\"_blank\" rel=\"noopener\">nh\u00e0 x\u01b0\u1edfng x\u00e2y s\u1eb5n<\/a><\/span> theo \u0111\u1ecbnh h\u01b0\u1edbng xanh c\u1ee7a KTG Industrial nh\u1eb1m h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ESG.<\/p>\n<p style=\"text-align: justify;\">\u1ede kh\u00eda c\u1ea1nh M\u00f4i tr\u01b0\u1eddng (E), c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u n\u0103ng l\u01b0\u1ee3ng v\u00e0 qu\u1ea3n l\u00fd n\u01b0\u1edbc \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p s\u1eb5n gi\u00fap doanh nghi\u1ec7p t\u1eebng b\u01b0\u1edbc c\u1ea3i thi\u1ec7n ch\u1ec9 s\u1ed1 ph\u00e1t th\u1ea3i.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi tr\u1ee5 c\u1ed9t X\u00e3 h\u1ed9i (S), kh\u00f4ng gian l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c quy ho\u1ea1ch th\u00f4ng tho\u00e1ng, \u0111\u1ea3m b\u1ea3o \u00e1nh s\u00e1ng v\u00e0 an to\u00e0n lao \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">Trong khi \u0111\u00f3, \u1edf tr\u1ee5 c\u1ed9t Qu\u1ea3n tr\u1ecb (G), h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh minh b\u1ea1ch t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c thu th\u1eadp d\u1eef li\u1ec7u v\u00e0 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c l\u1eadp b\u00e1o c\u00e1o ESG.<\/p>\n<div id=\"attachment_7243\" style=\"width: 810px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" aria-describedby=\"caption-attachment-7243\" class=\"size-full wp-image-7243\" src=\"https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-4.jpg\" alt=\"H\u1ec7 th\u1ed1ng \u0111i\u1ec7n m\u1eb7t tr\u1eddi \u00e1p m\u00e1y c\u1ee7a KTG Industrial\" width=\"800\" height=\"700\" srcset=\"https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-4.jpg 800w, https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-4-300x263.jpg 300w, https:\/\/ktgindustrial.com\/wp-content\/uploads\/2026\/03\/huong-dan-lap-bao-cao-esg-4-768x672.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><p id=\"caption-attachment-7243\" class=\"wp-caption-text\">KTG Industrial th\u00fac \u0111\u1ea9y ESG b\u1eb1ng \u0111i\u1ec7n m\u1eb7t tr\u1eddi \u00e1p m\u00e1i v\u00e0 h\u1ea1 t\u1ea7ng xanh<\/p><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>K\u1ebft lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i, b\u00e1o c\u00e1o ESG l\u00e0 b\u01b0\u1edbc \u0111i c\u1ea7n thi\u1ebft gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao qu\u1ea3n tr\u1ecb v\u00e0 h\u01b0\u1edbng t\u1edbi ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n<p style=\"text-align: justify;\">Khi c\u00f3 l\u1ed9 tr\u00ecnh r\u00f5 r\u00e0ng v\u00e0 n\u1ec1n t\u1ea3ng ph\u00f9 h\u1ee3p, vi\u1ec7c tri\u1ec3n khai ESG s\u1ebd tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_lieu_tham_khao\"><\/span>T\u00e0i li\u1ec7u tham kh\u1ea3o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Viet Research (2025). B\u00e1o c\u00e1o b\u1ec1n v\u1eefng (ESG) c\u1ee7a doanh nghi\u1ec7p: Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o, c\u00e1c ti\u00eau chu\u1ea9n c\u1ea7n l\u01b0u \u00fd v\u00e0 l\u1ee3i \u00edch.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vietresearch.vn\/bao-cao-ben-vung-esg-cua-doanh-nghiep-quy-trinh-lap-bap-cao-cac-tieu-chuan-can-luu-y-va-loi-ich\/\" target=\"_blank\" rel=\"noopener\">https:\/\/vietresearch.vn\/bao-cao-ben-vung-esg-cua-doanh-nghiep-quy-trinh-lap-bap-cao-cac-tieu-chuan-can-luu-y-va-loi-ich\/<\/a><\/span><\/p>\n","protected":false},"author":4,"featured_media":7244,"template":"","class_list":["post-7239","new","type-new","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.0 (Yoast SEO v24.0) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o ESG cho doanh 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