Abstract
This study focuses on promoting sustainable development by implementing “Environmental, Social, and Governance – ESG” factors in business operations. Through the collection and analysis of data from reliable sources, the study clarifies the current status of ESG implementation in Vietnam at both national and corporate levels. Additionally, it identifies the key difficulties and challenges in the process of ESG implementation. Based on these analyses, the study proposes specific managerial implications to serve as a foundation for developing appropriate governance policies, thereby enhancing the effectiveness of ESG execution, meeting the requirements of sustainable development, and supporting international economic integration.
Key words: Climate Change, ESG, United Nations, Net Zero, Sustainable development.
JEL Classification: N5, O13, O16.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
