Amid growing global pressure on businesses to demonstrate transparency and responsibility in environmental and social matters, sustainability reporting standards have emerged as guiding frameworks. However, the overlapping, diverse, and constantly evolving nature of these standards has led many companies to liken them to a “spaghetti bowl” — tangled and difficult to navigate. This article by the Sustainable Finance Institute, University of Economics Ho Chi Minh City (UEH), compares key sustainability reporting standards and offers strategic guidance to help Vietnamese businesses untangle the complexity and move toward integrating and aligning their sustainability reports with international standards.
