Legal framework for greenhouse gas emissions disclosure by listed companies in Vietnam

Abstract: In the context of Vietnam’s commitment to achieve net-zero emissions by 2050, transparency regarding greenhouse gas emissions has become increasingly important to corporate governance and sustainable capital-market development. For listed companies, emissions disclosure not only enhances accountability but also helps investors assess climate-related risks. This study analyzes Vietnam’s current legal provisions governing greenhouse gas emissions disclosure by listed companies, evaluates shortcomings in their implementation, and proposes recommendations for improvement. The proposed measures aim to enhance transparency, strengthen the effectiveness of environmental disclosure mechanisms, and better connect environmental reporting obligations with disclosure requirements in the securities market.