Vietnam has made significant progress in environmental protection in recent years, among which the improvement of environmental information disclosure policy is an important milestone. With the implementation of the revised Environmental Protection Law in 2020, the Vietnamese government has further strengthened the requirements for corporate environmental information disclosure. This policy aims to raise corporate awareness of environmental responsibility, enhance the transparency of environmental management, and provide a basis for public supervision. For manufacturing companies, especially those in industries that may have a significant impact on the environment, environmental information disclosure has become an important part of legal compliance.
However, meeting these environmental reporting requirements is often a daunting challenge for SMEs in Vietnam. First, many SMEs lack professional environmental management personnel and have limited understanding of complex environmental regulations. Second, compiling comprehensive and accurate environmental reports requires a lot of time and resource investment, which is a heavy burden for SMEs with limited funds and manpower. Furthermore, reporting requirements may vary across industries and regions, further increasing the difficulty of compliance. Finally, many SMEs also face technical challenges in how to effectively collect and organize environmental data.
It is in this context that the environmental report template generator came into being, and its emergence is of great significance. This tool can not only greatly simplify the process of preparing environmental reports, but also ensure that the content of the report complies with the latest regulatory requirements. For small and medium-sized enterprises, the advantages of the template generator are obvious. First, it can save a lot of time and labor costs, allowing enterprises to invest more resources in actual environmental improvement work. Secondly, by using standardized templates, enterprises can ensure the completeness and accuracy of their environmental reports and reduce compliance risks. In addition, the template generator can automatically adjust the report content according to the specific circumstances of the enterprise (such as industry type, scale, etc.) and provide personalized solutions. Most importantly, it provides a platform for small and medium-sized enterprises to learn and improve, helping them gradually establish their own environmental management system.
In general, the Environmental Report Template Generator is not only a technical tool, but also an important assistant for Vietnamese SMEs to achieve environmental compliance and sustainable development. By simplifying the reporting process and improving the quality of information, it helps to create a more transparent and responsible business environment and promote the green transformation of Vietnam’s manufacturing industry. In the following content, we will explore in depth how to use this tool to help companies better fulfill their environmental responsibilities and improve their competitiveness.
1. Interpretation of Vietnam’s Environmental Information Disclosure Regulations
Vietnam has increasingly attached importance to environmental protection in recent years, and environmental information disclosure has become an important part of corporate compliance. The Law on Environmental Protection, revised in 2020, is the basic law for environmental management in Vietnam and lays the legal foundation for environmental information disclosure. Article 114 of the law clearly stipulates the obligation of enterprises to disclose environmental information. In addition, Decree No. 08/2022/ND-CP promulgated on January 11, 2021 further refines the specific requirements for environmental information disclosure, providing clearer guidance for enterprises.
For small and medium-sized enterprises, the Vietnamese government has formulated relatively relaxed disclosure requirements in consideration of their resource constraints. According to Decree No. 08/2022/ND-CP, small and medium-sized enterprises mainly need to pay attention to the following aspects of disclosure: First, enterprises need to disclose their environmental protection plans or programs, including treatment measures for wastewater, waste gas, and solid waste. Secondly, for enterprises that generate hazardous waste, the types, quantities, and treatment methods of hazardous waste need to be disclosed. Thirdly, enterprises should disclose their environmental monitoring data, but the frequency can be determined based on the size of the enterprise and the degree of pollution risk. Generally, small enterprises may only need to disclose once a year. Finally, if the enterprise has been punished for environmental violations, it also needs to explain this in the next information disclosure.
It is worth noting that although the requirements for SMEs are relatively relaxed, the importance of compliance cannot be ignored. Violations of environmental information disclosure regulations may face serious consequences. According to Vietnam’s Law on Administrative Sanctions and related environmental protection regulations, companies may face high fines, and in serious cases may even be ordered to suspend production and rectify. In addition, environmental violations may also affect the company’s social reputation and damage its relationship with customers and investors. Therefore, even small and medium-sized enterprises should attach importance to environmental information disclosure and regard it as an important means to enhance corporate competitiveness and win social trust.
Foreign companies that have just entered the Vietnamese market should pay special attention to the differences between Vietnam’s environmental laws and regulations and those of their home countries. It is recommended to hire local legal advisors to gain an in-depth understanding of relevant laws and regulations and develop an environmental information disclosure strategy that suits Vietnam’s national conditions. At the same time, companies can consider proactively increasing disclosure content to showcase their environmental protection commitments and achievements, which is not only conducive to compliance, but also can enhance the corporate image and lay a good foundation for long-term development in Vietnam.
In general, Vietnam’s environmental information disclosure requirements are gradually being improved and tightened. Although small and medium-sized enterprises face relatively loose requirements, they still need to take them seriously and make environmental information disclosure a routine part of corporate management. Through timely, accurate and comprehensive information disclosure, enterprises can not only avoid legal risks, but also gain competitive advantages in the Vietnamese market, which is increasingly focusing on environmental protection.
2. Basic Structure of Environmental Report
The basic structure of an environmental report is key to ensuring the integrity and consistency of information. For small and medium-sized enterprises in Vietnam, a standard environmental report usually contains the following main parts:
The first is the basic information of the company. This section should briefly introduce the company’s name, address, industry category, main products or services, number of employees and other basic information. At the same time, it should also include the company’s environmental protection policies and goals, as well as the main personnel responsible for environmental management and contact information. This information helps regulatory authorities and other stakeholders quickly understand the company’s basic situation and environmental protection attitude.
Next is the overview of the environmental management system. In this section, the company needs to describe the structure and operation of its environmental management system. This may include the environmental management organizational structure, main environmental management systems and procedures, environmental risk identification and assessment methods, etc. If the company has obtained environmental management system certification such as ISO 14001, it should also be mentioned here. For small and medium-sized enterprises that have not yet established a complete environmental management system, they can describe the current environmental management measures and future improvement plans.
The third part is the environmental impact assessment summary. This should summarize the main impacts of the company’s operations on the environment, including resource consumption (such as energy and water resources), waste gas, waste water, solid waste generation, etc. Special attention should be paid to factors that may have a significant impact on the local environment. For new or expanded projects, the main conclusions and approval status of the environmental impact assessment report should also be included.
Next is the pollutant emission data, which is one of the core contents of the environmental report. Enterprises should list the emission volume, emission concentration, emission mode and other data of major pollutants in detail in accordance with the requirements of the Vietnamese Environmental Protection Law. The data should include but not be limited to COD and ammonia nitrogen in wastewater, sulfur dioxide and nitrogen oxides in waste gas and other indicators. It is important to ensure the accuracy and traceability of the data and compare it with national or local emission standards.
The environmental protection measures and results section should detail the specific measures taken by the company to reduce environmental impact, such as installing pollution treatment facilities, implementing clean production technologies, and carrying out energy conservation and emission reduction projects. At the same time, the implementation effects of these measures should be provided, including quantitative data such as the amount of pollutant emissions reduced and the amount of resource savings. This section can highlight the company’s efforts and achievements in environmental protection.
If an environmental incident occurred during the reporting period, the company should disclose it truthfully in the environmental incident and response section. This includes the cause of the incident, the scope of impact, the treatment measures, and subsequent improvement actions. Honest and transparent reporting of environmental incidents can increase the credibility of the company and is also part of the legal requirement.
Finally, the future environmental protection plan section should outline the company’s environmental protection goals and specific action plans for the next year or longer. This may include new environmental protection projects planned to be implemented, new technologies to be adopted, and improvements to the environmental management system. Formulating a practical environmental protection plan will not only help the company continuously improve its environmental performance, but also convey the company’s long-term commitment to environmental protection to the outside world.
3. Company basic information module
Basic company information is the cornerstone of environmental reporting, providing readers with the necessary context to understand the company’s background. In Vietnam, even small and medium-sized enterprises need to disclose this information accurately and completely to meet regulatory requirements and establish transparency. This module will detail the list of required items, information collection guidelines, and how to automatically generate professional description paragraphs.
The list of required items includes, but is not limited to, the following: company name (in Vietnamese and English), unified enterprise code, date of establishment, legal representative, registered capital, paid-in capital, business scope, main products or services, number of employees, company address, contact information (telephone and email), company website (if any), industry category (according to Vietnam Standard Industry Classification), environmental license number (if applicable). For foreign-invested enterprises, the investment license number and foreign investment ratio are also required. This information is not only part of the legal requirements, but also an important window to show stakeholders the fundamentals of the company.
Information collection guidelines are key to ensuring data accuracy and consistency. First, designate a responsible person to coordinate information collection, usually the head of the administration department or human resources department. Second, establish a standardized information collection form with clear definitions and required formats for each item. For example, the company name should be exactly the same as on the business license, including any diacritical marks. Third, set up an internal review mechanism to cross-check the accuracy of the information by at least two senior managers. Finally, establish a regular update mechanism to ensure that the information is always up to date, especially when there are major changes in the company (such as address changes, capital increases, etc.).
The technique of automatically generating paragraphs can greatly improve the efficiency of report writing. First, use Excel or a similar spreadsheet tool to create a template with all the required items listed in one column and the corresponding information filled in the adjacent columns. Then, use Excel’s CONCATENATE function or text concatenation function to pre-design the structure and transition sentences of the paragraphs. For example: “[Company Name] was established on [Date of Establishment] and is a [Industry Category] enterprise focusing on [Main Products or Services]. The company’s registered capital is [Registered Capital] VND and currently has [Number of Employees] people.” This way, just fill in the information in the corresponding cells to automatically generate a smooth descriptive text. This method is particularly effective for reports that need to be updated regularly, which can significantly reduce errors and maintain consistency.
It is worth noting that although the automatically generated paragraphs can provide basic information, it is recommended to manually review and appropriately modify the generated content when it is finally presented. This can include adding some company characteristics descriptions or emphasizing some information points that are particularly relevant to environmental reports. For example, the company’s investment in environmental protection or the relevant certifications it has obtained can be highlighted. Such personalized adjustments can make the report more vivid and better reflect the company’s uniqueness and environmental commitment.
Finally, considering Vietnam’s bilingual environment, it is recommended to prepare both Vietnamese and English versions of the company’s basic information. This not only meets local regulatory requirements, but also facilitates potential international partners or investors. In the automatic generation system, templates in both languages can be set up in parallel to ensure the consistency and accuracy of the information.
4. Environmental Management System Overview Module
In Vietnam, an effective environmental management system is both a legal requirement and a key to improving competitiveness for small and medium-sized enterprises. This module will introduce several common environmental management systems and provide description methods and template statements of key elements to help companies better disclose their environmental management practices.
The most widely known environmental management system is ISO 14001. This is an international standard that provides a framework for organizations to systematically manage their environmental responsibilities. In Vietnam, although it is not mandatory, more and more companies choose to implement ISO 14001 to improve their environmental performance and international competitiveness. In addition, the Vietnamese government has also introduced localized environmental management system standards, such as TCVN ISO 14001:2015, which is based on ISO 14001 but more suitable for Vietnamese conditions. For smaller companies or those with limited resources, a simplified environmental management system such as the Environmental Management Manual (EMM) can be considered.
Regardless of which system is chosen, key elements usually include environmental policy, goal setting, implementation and operation, inspection and corrective measures, management review, etc. When describing these elements, companies should focus on specificity and quantifiability. For example, when describing environmental policies, you can use the following template statement: “Our company is committed to reducing [specific pollutant] emissions by [specific percentage] within [specific time frame] through [specific measures]. When filling out such a template, companies should ensure that the information filled in accurately reflects their actual situation and capabilities.
For goal setting, the SMART principle (specific, measurable, achievable, relevant, and time-bound) can be used. A template statement could be: “By the end of 2024, reduce the amount of [specific waste] generated by [percentage] through [specific measures].” When filling in the form, companies should set realistic goals based on their own circumstances and avoid overly ambitious or vague promises.
When describing the implementation and operation process, the focus should be on specific operating procedures and the allocation of responsibilities. For example: “Our company has established a [specific procedure name] procedure, which is implemented by [department name] and internal audits are conducted every [time interval].” The blanks here should reflect the company’s actual organizational structure and operating model.
The description of inspection and corrective actions should include monitoring methods, frequency and response mechanism. The template sentence can be: “Our company monitors [specific environmental indicators] every [time interval] and will take [specific measures] to correct any abnormalities within [time frame].” When filling in the form, ensure that the measures described comply with the requirements of relevant environmental regulations in Vietnam.
Finally, the description of the management review should reflect a commitment to continuous improvement. The following template can be used: “The company’s senior management team holds an environmental management review meeting every [time interval] to discuss [specific topics] and develop an improvement plan for the next stage based on the review results.”
5. Environmental Impact Assessment Summary Module
The Environmental Impact Assessment Summary is the core part of the environmental report, which summarizes the main impacts of corporate activities on the environment. For small and medium-sized enterprises in Vietnam, it is crucial to present this information accurately and concisely. This module will help companies refine the key points of the assessment, choose the appropriate data presentation method, and provide practical instructions for using the chart generation tool.
First, in terms of the extraction of assessment points, enterprises should focus on the following aspects: air quality impact, water resource use and pollution, solid waste generation and treatment, energy consumption, noise pollution, and impact on local ecosystems. For each aspect, quantitative data and qualitative analysis should be provided. For example, for air quality, the emission and concentration of major pollutants can be listed, and the emission reduction measures taken can be described. For water resources, water consumption, wastewater treatment volume and treated water quality indicators should be included. Enterprises should also highlight the comparison with Vietnam’s national standards, as well as the reasons for exceeding the standards (if any) and improvement plans.
In terms of data presentation, it is recommended to use a combination of charts and text to enhance the readability and persuasiveness of the report. For emission data, you can use bar charts or line graphs to show the trend of changes in different periods; for resource utilization efficiency, you can use pie charts to show the proportion of each production link; for the effects of environmental improvement measures, you can use before-and-after comparison charts. At the same time, it is also necessary to use tables to present specific values and standard comparisons. In order to increase the attractiveness of the report, you can consider using infographics to summarize key information. This intuitive display method is particularly suitable for the beginning or summary of the report.
For chart generation tools, it is recommended to use some free and easy-to-use online tools. For example, Canva provides a wealth of templates and a simple drag-and-drop interface, which is very suitable for making infographics; for professional data charts, you can use Google Sheets or Microsoft Excel, both of which have powerful chart generation functions and can directly link data sources for easy updating. If you need more advanced data visualization effects, you can try Tableau Public, which provides a variety of chart types and interactive functions. When using these tools, it is recommended to organize the data first, select the appropriate chart type, and then follow the templates or wizards provided by the tool to complete the chart production step by step. Finally, pay attention to adjusting the color and font to match the company’s brand image, while ensuring that the chart is clear and easy to read.
When writing an environmental impact assessment summary, it is important to be objective and transparent. Not only should the achievements be presented, but also the existing problems and challenges should be faced honestly. This honest attitude not only complies with Vietnam’s environmental information disclosure requirements, but also increases the credibility of the report and wins the trust of stakeholders. At the same time, it is important to use easy-to-understand language and avoid too many professional terms to ensure that non-professionals can also understand the main content of the report.
Finally, it is recommended to add a “Future Outlook” section at the end of the summary to briefly explain the company’s long-term goals and plans for environmental protection. This not only demonstrates the company’s environmental responsibility, but also lays the foundation for future environmental reports, facilitating annual comparisons and progress tracking. Through this comprehensive and professional environmental impact assessment summary, Vietnamese SMEs can better meet regulatory requirements while improving their own environmental management level and social image.
6. Pollutant Emission Data Module
Pollutant emission data is one of the core contents of environmental reports. For small and medium-sized enterprises in Vietnam, it is crucial to accurately record and report this data. This module will introduce common pollutant types, data collection methods and effective data presentation techniques in detail to help companies prepare professional environmental reports that meet the requirements of Vietnamese regulations.
First, let’s understand the common pollutant types and measurement units that Vietnamese regulations require SMEs to pay attention to. For air pollutants, they mainly include particulate matter (PM10 and PM2.5, in μg/m³), sulfur dioxide (SO2, mg/m³), nitrogen oxides (NOx, mg/m³) and volatile organic compounds (VOCs, mg/m³). For water pollutants, focus on chemical oxygen demand (COD, mg/L), biochemical oxygen demand (BOD5, mg/L), total suspended solids (TSS, mg/L), ammonia nitrogen (NH4+-N, mg/L) and total phosphorus (TP, mg/L). Solid waste is classified according to hazardous waste and general industrial waste, and the unit is usually tons/year. Noise pollution is measured in decibels (dB). Enterprises need to choose relevant pollutant types for monitoring and reporting based on their own industry characteristics.
Next, let’s explore data collection and calculation methods. For small and medium-sized enterprises, the following methods can be used: regular sampling and testing, online monitoring equipment, and material balance method. Regular sampling and testing is the most common method. Enterprises can hire qualified third-party organizations to conduct sampling and analysis. The frequency is determined according to regulatory requirements and the actual situation of the enterprise, usually once a quarter or every six months. Although the initial investment of online monitoring equipment is large, it can provide continuous data and is suitable for enterprises with large emissions or obvious fluctuations. The material balance law is applicable to the estimation of some pollutants. For example, VOCs emissions can be calculated by the difference between raw material usage and product output. Regardless of which method is used, enterprises need to establish a complete record system to ensure the accuracy and traceability of the data.
Finally, let’s discuss how to effectively display pollutant emission data. Data visualization not only makes reports more intuitive and easy to understand, but also helps companies better analyze and control pollutant emissions. For Vietnamese SMEs, we recommend the following simple and effective visualization techniques: 1) Use bar charts or line charts to display emission trends in different periods, which can clearly show the improvement of the company’s environmental performance; 2) Use pie charts to display the proportion of different types of pollutants, which helps to identify key control areas; 3) Use dashboard graphics to intuitively display whether the pollutant emission level meets the standard, green means it meets the standard, yellow means it is close to the limit, and red means it exceeds the limit; 4) Use maps or planes to mark the location and data of different emission points within the company, which helps to fully understand the company’s emission status. When making charts, pay attention to using Vietnamese annotations and add appropriate explanatory text to ensure the readability of the report.
It is important to note that when compiling environmental reports, enterprises should not only truthfully report the data that meets the standards, but also truthfully record the data that exceeds the standards or is abnormal, and explain the reasons and improvement measures taken. This transparent and responsible attitude not only complies with Vietnamese regulations, but also enhances the social trust of enterprises. At the same time, enterprises should combine pollutant emission data with production data to calculate the pollutant emission per unit product, which can better reflect the improvement of the company’s environmental performance.
7. Environmental Protection Measures and Achievements Module
When preparing environmental information disclosure reports in Vietnam, the environmental protection measures and results module is a key part of showing the company’s environmental protection efforts. For small and medium-sized enterprises, clear, specific and data-supported descriptions are particularly important. This module should include three main aspects: classification and description methods of measures, recommendations for quantitative indicators of results, and case presentation skills.
First, in terms of the classification and description of measures, it is recommended that enterprises classify them according to pollution types or environmental factors, such as air pollution prevention and control, water pollution control, solid waste management, noise control, etc. For each type of measure, the specific actions taken should be described concisely. For example, for water pollution control, it can be described as “a wastewater treatment facility with a daily processing capacity of X tons is installed, using the ‘ABC’ process flow.” It is important to use professional terms, but at the same time ensure that non-professionals can understand it. In addition, the relevant investment amount of environmental protection equipment should also be mentioned to reflect the company’s environmental protection determination.
Secondly, regarding the recommendations for quantitative indicators of effectiveness, data is the best way to prove the effectiveness of environmental protection measures. It is recommended that enterprises provide the following indicators: (1) emission compliance rate, such as the compliance rate of major pollutants in wastewater and exhaust gas; (2) resource consumption reduction ratio, such as the year-on-year reduction percentage of water consumption and electricity consumption; (3) waste recycling rate; (4) the proportion of environmental protection investment in operating income. These indicators should provide comparative data for the past three years as much as possible to show the trend of continuous improvement. For measures that are difficult to quantify, qualitative descriptions can be used, but they should be as specific as possible, such as “through employee training, the environmental awareness of more than 90% of employees has been improved.”
Finally, case presentation skills are the key to making the report more persuasive and attractive. It is recommended to select 1-2 most representative environmental protection projects for detailed description. A good case presentation should include the following elements: (1) Problem background, explaining why the project is being implemented; (2) Specific measures, describing the implementation process of the project in detail; (3) Achievements, using data to speak; (4) Future plans, showing the determination for continuous improvement. When describing, you can use charts or infographics to enhance readability. For example, you can use a flow chart to show the wastewater treatment process, or a bar chart to show the year-on-year downward trend of pollutant emissions.
It is worth noting that when writing this part, you need to balance the need for confidentiality and information transparency. Some sensitive data can be expressed as percentages or indices instead of specific values. At the same time, ensure the authenticity and accuracy of all data, as this information may be verified by regulators or stakeholders.
8. Environmental Accident and Response Module (Optional)
This module is designed to help companies systematically report potential environmental accident risks and corresponding response measures. Although this is an optional module for many SMEs, we strongly recommend that it be included in the environmental report to demonstrate the company’s risk awareness and management capabilities.
In the accident classification and description framework section, companies should first list the types of environmental accidents that may occur based on their own industry characteristics and production processes. This may include chemical leaks, excessive wastewater discharge, accidental release of air pollutants, improper disposal of solid waste, etc. For each type of accident, a concise and clear description should be provided, including the possible cause, potential scope of impact, and severity assessment. For example, “Chemical tank leakage: Due to aging or improper operation of the tank, harmful chemicals may leak, affecting the soil and groundwater in the factory area, and in serious cases, it may affect the surrounding community. Severity: High”. This framework description helps readers quickly understand the main environmental risks faced by the company.
In the guidance for the statement of response measures, the company should provide detailed emergency plans and specific measures for each possible environmental accident mentioned above. This part should include: emergency response process, division of responsibilities, necessary equipment and material preparation, communication mechanism with local environmental protection departments and communities, etc. For example, “Chemical leakage response measures: 1) Immediately initiate the leakage source isolation procedure; 2) Use special adsorbent materials to control the scope of the leakage; 3) Notify the emergency team and environmental protection department; 4) Conduct soil and water quality testing; 5) Implement the cleanup and restoration plan.” At the same time, it is recommended to provide a brief emergency drill record to prove that the company not only has a response plan, but also conducts actual drills.
In the section on prevention mechanism description and recommendations, companies should focus on describing the daily management measures and technical means taken to prevent environmental accidents. This may include: regular equipment inspection and maintenance plans, employee training programs, the application of automatic monitoring and early warning systems, regular updates of environmental risk assessments, etc. For example, “To prevent chemical leaks, we have implemented the following measures: 1) Conduct a comprehensive inspection of storage tanks every month; 2) Install an automatic level monitoring and alarm system; 3) Provide regular safety handling training for operators; 4) Establish double-layer storage tanks and anti-leakage facilities.” By detailing these preventive measures, companies can show their positive attitude and practical actions in environmental risk management to stakeholders.
Finally, it is recommended to add a short statement at the end of this module to emphasize the company’s commitment to continuous improvement of environmental risk management. For example, “Our company is committed to continuously improving the environmental risk management system, regularly evaluating and updating emergency plans, and actively adopting advanced technologies and management methods to minimize the probability and potential impact of environmental accidents.” Such a statement not only demonstrates the company’s sense of responsibility, but also sets the direction for future environmental management work.
9. Future Environmental Protection Plan Module
In Vietnam, it is not only a legal requirement for SMEs to formulate future environmental protection plans, but also the key to the sustainable development of enterprises. A comprehensive environmental protection plan should include short-term and long-term goal setting, specific measures planning, and a clear statement of commitment. This module will guide enterprises on how to build this important part to ensure compliance with the requirements of Vietnam’s Environmental Protection Law, while demonstrating the company’s environmental responsibility and future vision.
First, short-term and long-term goal setting is the cornerstone of environmental protection plans. Short-term goals usually focus on improvements that can be achieved in the next 1-2 years, such as reducing energy consumption by 10% or increasing waste recycling rate to 30%. Long-term goals focus on a time span of 3-5 years or even longer, and may include grand visions such as achieving carbon neutrality and zero waste emissions. When setting goals, companies should follow the SMART principle: specific, measurable, achievable, relevant and time-bound. For example, “reduce the factory’s water consumption by 20% by 2025” is a goal that meets the SMART principle.
Specific measures planning methods are the key to converting goals into executable actions. Enterprises should formulate detailed implementation steps for each goal, including technical transformation, management optimization and employee training. For example, in order to achieve the goal of reducing water consumption, specific measures such as installing a water circulation system, optimizing production processes, and implementing rainwater collection and utilization can be planned. At the same time, the implementation schedule, required resources and responsible departments of each measure should be clarified. It is recommended to adopt a project management method to break down large goals into multiple small projects for easy tracking and management. In addition, enterprises should also consider setting up a regular review mechanism to evaluate the implementation effect of measures and make timely adjustments.
The commitment statement template is an important part of the environmental protection plan. It not only shows the company’s environmental protection determination to the government and the public, but also motivates employees to achieve environmental protection goals together. An effective commitment statement should include the following elements:
- A clear environmental vision, such as “striving to become the company with the best environmental performance in the industry”
- Specific quantitative goals, such as “reduce carbon emissions by 50% in the next five years”
- The main strategies to achieve the goals, such as “comprehensively promote clean production technology and continuously optimize the energy structure”
- Commitments to stakeholders, such as “regularly disclose environmental information to the public and actively listen to community opinions”
- A statement of support from senior management, such as “The company’s board of directors fully supports and oversees the implementation of the environmental protection plan”
Template example:
“[Company Name] commits to reduce our carbon emissions by 50%, water consumption by 30%, and waste recycling rate by 80% over the next five years through the full promotion of clean production technologies and optimization of energy structure. We will regularly disclose environmental information to the public, actively listen to community opinions, and strive to become the best environmental performance company in the industry. The company’s board of directors fully supports and monitors the implementation of this environmental plan to ensure that we make due contributions to the sustainable development of Vietnam.”
10. Data Collection and Management
The accuracy and completeness of environmental data are the basis for compiling high-quality environmental reports. For small and medium-sized enterprises in Vietnam, it is crucial to establish a systematic data collection and management process. First of all, enterprises need to develop a comprehensive environmental data collection list. This list should include but is not limited to the following aspects: energy consumption data (such as electricity and fuel usage), water resource usage data (including water intake, water consumption and wastewater discharge), waste gas emission data (such as carbon dioxide, nitrogen oxides, sulfur oxides, etc.), solid waste generation and treatment data, and noise monitoring data. In addition, it should also include the use of raw materials, operating parameters of environmental protection facilities, and environmental accidents and complaints records. Enterprises should customize their own data collection lists based on their own production characteristics and the requirements of Vietnam’s environmental protection laws and regulations.
In order to effectively manage this data, SMEs are advised to consider adopting a data management system that suits their size and needs. For companies with limited resources, you can start with a simple spreadsheet, such as using Microsoft Excel or Google Sheets to create data entry and analysis templates. As the size of the company and the complexity of the data increase, you can consider upgrading to a professional environmental management software system. These systems can not only centrally store and manage data, but also automatically generate reports and conduct trend analysis to help companies better understand their environmental performance. When choosing a data management system, consider the system’s ease of use, scalability, and compatibility with local Vietnamese regulations. At the same time, ensure that the system has adequate security measures to protect sensitive environmental data.
Data quality control is key to ensuring the reliability of environmental reports. Companies should establish a set of data quality control methods, including regular data audits, cross-checks, and outlier identification. You can designate a person to be responsible for data collection and preliminary review, and then management will conduct a final review. Establish a clear data collection process and responsibility system to clarify the source, collection frequency, and person in charge of each data point. Regularly calibrate and maintain measurement equipment to ensure data accuracy. In addition, consider introducing third-party verification, especially for some key environmental indicators. This will not only improve the credibility of the data, but also help companies discover potential problems in the data management process.
In Vietnam, many small and medium-sized enterprises may lack professional environmental management personnel. Therefore, employee training is also an important part of data quality control. Regular training courses can be organized to teach basic data collection and recording skills and improve employees’ environmental awareness. Encourage employees to report abnormal situations and establish an open communication environment to make the data collection process more transparent and reliable.
Finally, companies should pay attention to the consistency and comparability of data. Try to keep the consistency of data collection and calculation methods to facilitate annual comparison and trend analysis. If there is a change in the method, it should be clearly stated in the report. At the same time, it is very important to understand industry standards and reporting practices of peers to ensure that their own data is comparable in order to evaluate the environmental performance of the company.
11. Report Language and Style Guide
When writing an environmental information disclosure report in Vietnam, the choice of language and style is crucial. It not only affects the readability of the report, but is also directly related to the effectiveness of information communication and the shaping of the company’s professional image. This section will provide practical suggestions on the use of professional terminology, Vietnamese expression skills, and the tone and tone of the report to help SMEs create environmental reports that are both compliant with regulatory requirements and easy to understand.
The use of professional terms needs to strike a balance between “precision” and “popularity”. On the one hand, the appropriate use of professional terms in the field of environmental protection can reflect the professionalism and rigor of the report. For example, using “phát thải khí nhà kính” (greenhouse gas emissions) instead of the general “ô nhiễm không khí” (air pollution) can more accurately describe the carbon emissions of the company. On the other hand, considering that the readers of the report may include non-professionals, it is recommended to add a brief explanation or annotation when using professional terms. For some complex technical indicators, charts or analogies can be used to explain them to make them easier to understand.
When it comes to Vietnamese expressions, special attention should be paid to the formality and precision of the language. There are multiple ways to express the same concept in Vietnamese, and more written and formal expressions should be chosen in formal reports. For example, when describing wastewater treatment, “xử lý nước thải” is more appropriate than “làm sạch nước bẩn”. In addition, the use of quantifiers in Vietnamese also requires special attention. Different objects need to be matched with corresponding quantifiers. For example, when describing the number of environmental protection equipment, appropriate quantifiers such as “chiếc” or “cái” should be used. When using numbers, the expression of large numbers (such as one billion, trillion) in Vietnamese is different from that in Chinese, and needs to be converted according to Vietnamese habits.
The tone and manner of the report should be objective, professional and friendly. As a formal document, the environmental report should avoid using overly colloquial or emotional expressions. However, this does not mean that the report language must be boring. It is recommended to adopt a positive and responsible tone to show the company’s attention and commitment to environmental protection. For example, when describing environmental protection measures, you can use expressions such as “chúng tôi cam kết” (we promise) or “công ty đặt mục tiêu” (the company sets goals) to reflect the company’s initiative. At the same time, when describing non-compliance projects, you should adopt an objective and frank attitude, explain the reasons and propose improvement plans, and avoid using language that shirks responsibility or downplays the situation.
Finally, considering the cultural characteristics of Vietnam, the appropriate use of some expressions that reflect respect and humility can increase the affinity of the report. For example, when introducing the company’s achievements, you can use expressions such as “nhờ sự hỗ trợ của…” (with the support of…”) to reflect the recognition of the contributions of stakeholders. At the same time, the report can also appropriately reflect Vietnam’s sustainable development concept, such as “phát triển hài hòa với thiên nhiên” (develop in harmony with nature) to show the consistency of the company with Vietnam’s national development strategy.
12. Charts and Visual Elements
In environmental information disclosure reports, the appropriate use of charts and visual elements can not only make the data more intuitive, but also improve the readability and attractiveness of the report. For Vietnamese SMEs, mastering these skills is particularly important because they can help companies produce professional and persuasive reports with limited resources.
Common chart types and applicable scenarios are basic knowledge that every report maker should know. Bar charts are suitable for comparing quantities of different categories, such as energy consumption in different months; line charts are more suitable for showing trends over time, such as changes in annual wastewater discharge. Pie charts can clearly show the proportion of each part to the whole, and are suitable for showing waste composition or energy use structure. Scatter charts are suitable for showing the relationship between two variables, such as the correlation between production volume and carbon emissions. In addition, for spatial data, such as plant layout or pollutant distribution, it may be more intuitive to use heat maps or maps. Choosing the right chart type can ensure that your data is conveyed to readers in the most effective way.
Chart beautification techniques can greatly enhance the professionalism and appeal of your report. First, maintain a consistent color scheme, preferably using colors that match your company’s brand. Second, simplify the chart design and remove unnecessary decorative elements to let the data really “speak”. Use clear fonts and appropriate font sizes to ensure that the text in the chart is easy to read. Add concise titles and legends to help readers quickly understand the content of the chart. For important data, highlight colors or bold lines to emphasize them. If the chart contains multiple years of data, consider using gradient colors to indicate the passage of time. Finally, make sure all charts are clearly displayed in both printed and electronic versions.
Copyright considerations for visual elements are an important aspect that companies often overlook when making reports. In Vietnam, intellectual property protection is increasingly valued, and the use of unauthorized images or icons may lead to legal risks. It is recommended to give priority to using pictures and icons taken or designed by yourself. If you need to use external resources, you should choose copyright-free libraries, such as free images provided by websites such as Unsplash and Pixabay, or free icons provided by Flaticon, IconFinder, etc. When using these resources, you still need to abide by their terms of use, and some may require the source to be indicated. For some special data visualization needs, you can consider using open source data visualization tools, such as D3.js or ECharts, which provide a rich variety of chart types while ensuring copyright compliance.
In addition, when using photos, especially those involving employees or factory facilities, it is necessary to ensure that the consent of the relevant personnel or departments has been obtained. For visual elements involving commercial secrets, such as production flow charts or factory layout diagrams, internal review should be conducted before publication to ensure that sensitive information will not be leaked. By taking these copyright and privacy issues seriously, companies can not only avoid potential legal risks, but also demonstrate their respect for intellectual property rights and enhance their corporate image.
In general, the proper use of graphics and visual elements in environmental information disclosure reports can greatly enhance the quality and impact of reports. By choosing the right graphics types, applying beautification techniques, and paying attention to copyright issues, Vietnamese SMEs can produce professional and attractive environmental reports, better meet disclosure requirements, and enhance the company’s image in the minds of various stakeholders.
13. Report Review and Revision
The quality of environmental information disclosure reports directly affects the compliance status and public image of enterprises. Therefore, it is crucial to conduct a comprehensive review and necessary revisions before submitting the final report. This section will detail the key steps of report review and revision to help Vietnamese SMEs ensure the accuracy and completeness of their environmental reports.
First of all, establishing a comprehensive internal audit checklist is the first line of defense to ensure the quality of the report. This checklist should include aspects such as data accuracy check, regulatory compliance verification, and format consistency review. For example, auditors need to verify whether all environmental monitoring data are accurate and whether all necessary pollutant indicators are included. At the same time, it is also necessary to check whether the report structure meets the latest requirements of the Vietnamese Environmental Protection Department and whether the contents of each part are complete. In addition, the audit checklist should also include comparing reports from previous years to ensure the rationality of data trends and verify the implementation of improvement measures. It is recommended that companies designate a cross-departmental audit team to ensure a comprehensive review of the report from different angles.
During the audit process, companies may encounter some common problems. For example, inconsistent data, outdated regulatory references, or unclear descriptions of environmental improvement measures. For data inconsistencies, it is recommended to trace back to the original records and verify with the relevant departments. In the event of outdated regulatory references, they should be updated to the latest regulatory version in a timely manner, and ensure that the company’s various indicators meet the new standards. For unclear descriptions of environmental improvement measures, specific cases and data support can be used to make the description more detailed and convincing. Another common problem is that the report language is too technical and difficult for non-professionals to understand. The solution is to increase the readability of the report while ensuring professionalism while adding necessary explanations and charts.
Considering the complexity and ever-changing nature of Vietnam’s environmental regulations, inviting external experts to conduct audits can provide additional assurance for the quality of reports. It is recommended that companies consider hiring environmental consultants or legal experts with relevant industry experience to conduct audits. These experts can point out possible risk points in the report from a professional perspective, such as whether the disclosure of certain sensitive data is appropriate, or whether certain practices of the company fully comply with the latest regulatory requirements. External experts can also provide suggestions on report presentation and highlighting based on their experience in other companies, helping the company’s report stand out from its peers.
Finally, it should be emphasized that the review and revision of the report should be an ongoing process. Even after the report is submitted, companies should keep an eye on relevant regulations and industry best practices to prepare for the next year’s report. Establishing an annual report evaluation mechanism to collect feedback from all parties, including government departments, the public, employees, etc., will help continuously improve the quality and influence of the report.
14. Report Submission and Publicity
The submission and disclosure of environmental information disclosure reports is a key step in the entire process, which is directly related to whether the company can meet regulatory requirements and how to effectively communicate the company’s environmental responsibilities to stakeholders. In Vietnam, this process has its own specific requirements and precautions, especially for small and medium-sized enterprises.
First, let’s look at the submission process and time nodes. According to Vietnam’s latest environmental protection regulations, companies need to submit the previous year’s environmental information disclosure report before March 31 of each year. This deadline is unified for all applicable companies, regardless of their size. The submission process usually includes the following steps: preparing a draft report, internal review, third-party verification when necessary, signature and seal of the legal representative of the company, and submission to the local environmental protection department. For small and medium-sized enterprises, it is recommended to start preparation at least two weeks before the deadline to ensure sufficient time for internal review and revision. It is worth noting that some provinces have begun to implement an online submission system, and companies should understand the specific local requirements in advance.
Regarding the choice of public platforms, the Vietnamese government encourages companies to use multiple channels to disclose environmental information. For small and medium-sized enterprises, the most common and cost-effective way is to publish through the company’s official website. If the company does not have an official website, it can consider using social media platforms such as Facebook or Zalo (Vietnamese local social APP) to create a corporate homepage and publish reports. In addition, some industry associations also provide platforms for member companies to publish environmental reports, which not only meets the disclosure requirements but also increases the exposure of companies in the industry. For companies located in industrial parks, they can communicate with the park management department to see if they can publish on the park’s public platform. Regardless of the platform chosen, companies should ensure that the information is easily accessible and remains public for at least three consecutive years.
When it comes to information security, companies need to be extra cautious. While environmental information disclosure is intended to increase transparency, companies also need to protect their own business secrets and sensitive information. When preparing reports, each piece of data and information should be carefully reviewed to ensure that key production information that could be used by competitors is not inadvertently disclosed. For example, when disclosing energy consumption data, percentages or indices can be used instead of specific values to protect production scale information. At the same time, companies should establish an internal approval process for information disclosure to ensure that all public information is reviewed by management at the appropriate level. For reports published online, it is recommended to use a non-editable PDF format and consider adding a watermark to prevent unauthorized use.
In addition, companies should also be aware that environmental information disclosure may attract public and media attention. Therefore, when publishing a report, it is best to prepare a concise press release or Q&A material to explain the key information in the report in a proactive manner and demonstrate the company’s environmental responsibility attitude. This will not only help control public opinion, but also turn environmental information disclosure into an opportunity to enhance the company’s image.
Finally, it is worth mentioning that with the acceleration of Vietnam’s digitalization process, a unified national environmental information disclosure platform may emerge in the future. Enterprises should pay close attention to policy changes and adjust information disclosure strategies in a timely manner to ensure that they always comply with the latest regulatory requirements. By taking the submission and disclosure of environmental information seriously, small and medium-sized enterprises can not only avoid the risk of violations, but also establish a responsible corporate image in a highly competitive market and win the trust of customers and investors.
15. Continuous Improvement Mechanism
In the context of Vietnam’s increasing emphasis on environmental protection, companies should not regard environmental information disclosure as a one-time task, but as an important tool for continuous improvement of environmental performance. Establishing an effective continuous improvement mechanism can not only help companies continuously improve their environmental management level, but also gain advantages in the fiercely competitive market. This is especially important for small and medium-sized enterprises in Vietnam.
Comparative analysis of annual reports is the first step to continuous improvement. Companies should establish a systematic method to compare and analyze key indicators in environmental reports every year. This includes data such as energy consumption, water use, waste generation, and pollutant emissions. By drawing trend charts of these indicators, companies can intuitively see changes in their own environmental performance. For example, if it is found that the ratio of energy consumption to output is increasing year by year, this may mean that production efficiency is declining or equipment is aging, and corresponding improvement measures need to be taken. At the same time, companies should also pay attention to qualitative indicators, such as the degree of perfection of the environmental management system and the coverage of employee environmental protection training. Through this systematic comparative analysis, companies can clearly identify areas that need improvement and lay the foundation for formulating specific action plans in the next step.
Peer benchmarking is another important improvement tool. In Vietnam, although SMEs may face challenges in obtaining information, there are still many ways to conduct peer benchmarking. First, enterprises can collect environmental reports from other enterprises in the same industry through public channels, especially those that have outstanding environmental management performance. Second, actively participate in environmental management seminars or training organized by industry associations, which can not only learn best practices but also establish channels for communication with peers. In addition, some industrial parks in Vietnam have begun to implement environmental performance rankings for enterprises in the park, which provides enterprises in the park with direct benchmarking opportunities. When benchmarking, enterprises should focus on indicators with strong comparability, such as energy consumption per unit of output value, water resource utilization efficiency, etc. Through benchmarking, enterprises can understand their position in the industry, find gaps, and learn from the practices of excellent enterprises.
The development of a continuous improvement plan is a key step in translating the results of the analysis into practical actions. Based on the results of the annual comparative analysis and peer benchmarking, companies should develop a structured improvement plan. This plan should include short-term, medium-term and long-term goals. Short-term goals may focus on solving the most pressing environmental problems at present, such as replacing high-energy-consuming equipment or optimizing wastewater treatment processes. Medium-term goals may involve more systematic improvements, such as establishing a comprehensive energy management system or implementing clean production audits. Long-term goals may include more challenging goals such as transitioning to renewable energy or achieving zero waste emissions. When developing a plan, companies should follow the SMART principle, namely specific, measurable, achievable, relevant and time-bound. At the same time, the plan should clearly define the responsible persons, required resources and specific implementation timetable.
It is worth noting that continuous improvement is not limited to the technical level, but should also include improvements in management systems and corporate culture. For example, companies can consider incorporating environmental performance into employee performance evaluation systems, or setting up internal environmental innovation incentive mechanisms to motivate all employees to participate in environmental improvement. In addition, regular employee training and awareness-raising activities are also an integral part of continuous improvement plans.
Finally, enterprises should establish a regular review and adjustment mechanism to ensure the effective implementation of the improvement plan. This can be achieved through quarterly or semi-annual internal audits. During the audit process, it is necessary not only to check the implementation of the plan, but also to evaluate the effectiveness of the plan and make timely adjustments based on the actual situation. Through this continuous cycle of improvement, Vietnamese SMEs can gradually improve their environmental management level, not only meet the increasingly stringent regulatory requirements, but also occupy a favorable position in market competition.
In general, the continuous improvement mechanism is the core of corporate environmental management. Through comparative analysis of annual reports, benchmarking with peers and systematic improvement plans, Vietnam’s small and medium-sized enterprises can find a balance between environmental protection and economic development and achieve sustainable development. This is not only beneficial to the enterprises themselves, but also contributes to the improvement of Vietnam’s overall environmental quality.
16. Frequently Asked Questions (FAQ)
In the process of implementing environmental reporting, many Vietnamese SMEs may encounter various technical, regulatory and practical issues. This section will provide clear answers and practical suggestions for the most common questions.
In terms of technical problem solving, we focus on the difficulties of data collection and processing. For example, many companies are confused about how to accurately calculate carbon emissions. In this regard, we recommend using the emission factors recommended by the Vietnamese Ministry of Environment and combining them with the company’s energy consumption data for calculation. For the sampling frequency of water quality monitoring data, we recommend referring to industry standards, usually at least once a quarter. In addition, for companies that lack professional environmental monitoring equipment, we recommend working with local qualified third-party testing agencies to ensure the accuracy and credibility of the data.
In terms of regulatory interpretation and clarification, we noticed that many companies have doubts about the latest environmental protection regulations. For example, regarding the scope of application of mandatory environmental audits, we clarified that manufacturing companies with an annual turnover of more than 100 billion VND need to conduct an environmental audit every three years. Regarding the scope of environmental information disclosure, we explained that in addition to the annual environmental report, major environmental events also need to be disclosed to the public in a timely manner. It is worth noting that there may be subtle policy differences in different provinces, and companies are advised to pay close attention to the specific requirements of local environmental protection departments.
Sharing practical suggestions is the part that companies are most concerned about. Many companies ask how to improve the quality of environmental reports within a limited budget. We suggest that you start from the following aspects: First, establish a sound environmental data management system, which can greatly improve the efficiency of report preparation; second, actively participate in training activities organized by industry associations to learn advanced experience; third, you can consider cooperating with peer companies to jointly hire environmental consultants and share costs. For companies that prepare environmental reports for the first time, we recommend starting with basic indicators and gradually improving and expanding the content of the report.
In addition, we have noticed that some companies are worried that environmental information disclosure may expose their own shortcomings. In this regard, we emphasize that honest and transparent information disclosure is not only a legal requirement, but also the key to winning the trust of stakeholders. Appropriate disclosure of environmental challenges and explanation of improvement plans can demonstrate the company’s sense of responsibility and enterprising spirit.
Finally, regarding the issue of how environmental reporting can be integrated with the overall development strategy of the enterprise, we suggest that environmental goals should be incorporated into the company’s long-term planning, and environmental investment should be considered as a necessary measure to enhance competitiveness rather than just a compliance cost. Demonstrating the company’s sustainable development concept through environmental reporting will help attract more investors and high-quality customers.
In general, the preparation of environmental reports is a process of continuous learning and improvement. We encourage enterprises to maintain an open and positive attitude, be brave to try new methods and technologies, and be good at learning from government departments, industry experts and peers. By continuously accumulating experience and optimizing processes, Vietnamese SMEs will surely make great progress in environmental management and information disclosure.
18. Case Study
The analysis of excellent environmental report examples is particularly important for small and medium-sized enterprises, which can learn from them and apply them to their own report preparation. Taking a well-known food processing company in Vietnam as an example, its environmental report shows the annual data of energy consumption, water use and waste generation in concise and clear charts, with clear explanations. The report also describes in detail the environmental protection measures implemented by the company, such as the installation of solar panels and wastewater treatment systems, as well as the environmental and economic benefits brought by these measures. It is particularly worth mentioning that the report uses easy-to-understand language and avoids too many professional terms, making it easy for non-professionals to understand. In addition, the evaluation opinions of a third-party environmental audit agency are attached at the end of the report, which greatly enhances the credibility of the report.
Environmental reports of different industries often present unique characteristics. Taking Vietnam’s textile industry and electronics manufacturing industry as examples, there are obvious differences in the focus of the reports. The environmental reports of the textile industry usually pay more attention to water resource use and chemical management, and disclose in detail the amount of dyes used, wastewater treatment methods and treated water quality indicators. The reports of the electronics manufacturing industry focus more on energy efficiency and electronic waste management, and common contents include production line energy consumption analysis, waste electronic product recycling plans, etc. In addition, textile industry reports often include supply chain management-related content, such as environmental performance assessments of raw material suppliers; the electronics manufacturing industry involves more product life cycle analysis, showing the environmental impact of the entire process from raw materials to final disposal. These industry characteristics make environmental reports closer to reality and easier to obtain recognition from relevant stakeholders.
Small and medium-sized enterprises often face resource and expertise constraints when preparing environmental reports, but there are still many successful cases worth learning from. For example, a medium-sized metal processing company in Ho Chi Minh City overcame these challenges in an innovative way. The company first formed a cross-departmental team, including representatives from production, finance and human resources, to ensure the comprehensiveness of the report content. They also cleverly used the free training resources provided by the government and sent employees to participate in environmental report preparation workshops, which greatly improved the quality of the report. In terms of data collection, the company developed a simple Excel template for recording and summarizing daily environmental data, which not only saved time but also ensured the accuracy of the data. Finally, they invited local environmental NGOs to review the report, which not only improved the credibility of the report, but also established good community relations. This approach not only makes environmental reports comply with regulatory requirements, but also becomes a powerful tool for companies to improve environmental management.
Overall, these case studies provide valuable references for Vietnamese SMEs. They prove that even with limited resources, high-quality environmental reports can be prepared as long as the right approach is adopted. The key lies in making full use of existing resources, focusing on practicality and transparency, and viewing environmental reports as an opportunity to improve corporate environmental performance rather than just a compliance obligation. By learning from these successful experiences, Vietnamese SMEs can better cope with the challenges of environmental information disclosure while improving their own environmental management level and social image.
18. Conclusion
The importance of environmental reporting to corporate development cannot be ignored, especially in a country like Vietnam that is in the midst of economic transformation. First, the preparation of environmental reports is a concrete manifestation of corporate social responsibility and helps to enhance corporate image and reputation. In Vietnam, consumers and investors are increasingly concerned about the environmental performance of companies, and an excellent environmental report can be a powerful tool for companies to win trust and support. Secondly, environmental reports provide companies with an opportunity to systematically review their own environmental management status, help identify problems, optimize processes, thereby improving resource utilization efficiency and reducing operating costs. For example, by preparing reports, many Vietnamese companies have discovered energy waste problems and taken measures to significantly reduce production costs. In addition, in the context of the Vietnamese government’s increasing emphasis on environmental protection, proactive and transparent environmental information disclosure can help companies maintain their competitive advantage in an increasingly stringent regulatory environment and avoid potential legal risks and penalties.
In the environmental reporting practice of Vietnamese SMEs, the balance between technology and compliance is crucial. On the one hand, enterprises need to adopt appropriate technical means to collect, analyze and present environmental data to ensure the accuracy and credibility of the report. This may include the use of environmental monitoring equipment, data management software, etc. But on the other hand, overly complex technology may increase costs and exceed the affordability of SMEs. Therefore, enterprises need to find a balance between technology investment and actual needs. For example, some Vietnamese SMEs can meet basic reporting needs by using simple spreadsheets and open source data visualization tools. At the same time, compliance is the bottom line of environmental reporting. Enterprises need to ensure that the content of the report complies with the requirements of Vietnamese laws and regulations, but they should not excessively pursue form and ignore substance. A good practice is to focus on environmental issues that are truly important to enterprises and stakeholders on the basis of meeting compliance requirements, so that the report is both compliant and of practical value.
Looking ahead, Vietnam’s environmental reporting practices will present several important trends. First, digitalization and intelligence will become mainstream. With the popularization of technologies such as the Internet of Things and big data, real-time environmental data collection and automated report generation will become more common, which will greatly improve the accuracy and efficiency of reports. Second, the content of reports will be more comprehensive and in-depth. In addition to traditional pollutant emission data, future environmental reports may involve more global environmental issues such as climate change response and biodiversity protection. Third, stakeholder participation will be more in-depth. Vietnamese companies may invite more employees, community representatives, environmental protection organizations, etc. to participate in the preparation and review of environmental reports to enhance the credibility and influence of the reports. Finally, environmental reports are likely to be more closely integrated with financial reports to form comprehensive reports that fully reflect the sustainable development status of enterprises. This trend will push Vietnamese companies to pay more attention to environmental management and regard it as part of their core competitiveness.
In general, environmental reporting is not only a compliance requirement, but also an important tool for Vietnamese companies to improve their environmental management and enhance their competitiveness. By balancing the application of technology and compliance needs, companies can compile environmental reports that are both compliant and valuable. Facing future development trends, Vietnamese companies, especially small and medium-sized enterprises, need to maintain an open and innovative attitude, actively adapt to changes, and use environmental reporting as a powerful tool to promote sustainable development. Only in this way can they gain a firm foothold in the global economy that increasingly values environmental protection and achieve long-term development.
