{"id":9562,"date":"2026-09-02T16:42:00","date_gmt":"2026-09-02T08:42:00","guid":{"rendered":"https:\/\/www.jodoo.com\/blog\/?p=9562"},"modified":"2026-09-14T14:33:29","modified_gmt":"2026-09-14T06:33:29","slug":"lua-chon-cac-khuon-kho-esg-san-xuat","status":"publish","type":"post","link":"https:\/\/www.jodoo.com\/blog\/vi-vn\/choose-esg-frameworks-manufacturing","title":{"rendered":"C\u00e1c khu\u00f4n kh\u1ed5 ESG d\u00e0nh cho nh\u00e0 s\u1ea3n xu\u1ea5t: H\u01b0\u1edbng d\u1eabn l\u1ef1a ch\u1ecdn"},"content":{"rendered":"

<\/span>Gi\u1edbi thi\u1ec7u: T\u1ea1i sao vi\u1ec7c l\u1ef1a ch\u1ecdn khung ESG l\u1ea1i l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t<\/span><\/h2>\n\n\n\n

C\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t \u0111ang ch\u1ecbu \u00e1p l\u1ef1c ng\u00e0y c\u00e0ng t\u0103ng trong vi\u1ec7c b\u00e1o c\u00e1o d\u1eef li\u1ec7u v\u1ec1 t\u00ednh b\u1ec1n v\u1eefng, nh\u01b0ng ph\u1ea7n kh\u00f3 kh\u0103n hi\u1ebfm khi n\u1eb1m \u1edf m\u1eabu b\u00e1o c\u00e1o. V\u1ea5n \u0111\u1ec1 ch\u00ednh l\u00e0 d\u1eef li\u1ec7u th\u1ef1c t\u1ebf t\u1eeb nh\u00e0 m\u00e1y. Trong m\u1ed9t doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, khu\u00f4n kh\u1ed5 ESG<\/a><\/strong> nhanh ch\u00f3ng tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 v\u1ec1 v\u1eadn h\u00e0nh v\u00ec b\u1eb1ng ch\u1ee9ng c\u1ea7n thi\u1ebft n\u1eb1m r\u1ea3i r\u00e1c trong to\u00e0n b\u1ed9 quy tr\u00ecnh s\u1ea3n xu\u1ea5t., EHS<\/a><\/strong>, C\u00e1c b\u1ed9 ph\u1eadn nh\u01b0 mua s\u1eafm, t\u00e0i ch\u00ednh v\u00e0 CNTT th\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng tr\u00ean c\u00e1c h\u1ec7 th\u1ed1ng v\u00e0 t\u1ea1i c\u00e1c nh\u00e0 m\u00e1y kh\u00e1c nhau.<\/p>\n\n\n\n

Th\u00e1ch th\u1ee9c \u0111\u00f3 \u0111\u1eb7c bi\u1ec7t r\u00f5 r\u1ec7t trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t. Vi\u1ec7c s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng, Ph\u00e1t th\u1ea3i ph\u1ea1m vi 1 v\u00e0 2<\/a><\/strong>, D\u1eef li\u1ec7u v\u1ec1 l\u01b0\u1ee3ng n\u01b0\u1edbc ti\u00eau th\u1ee5, h\u1ed3 s\u01a1 tai n\u1ea1n, th\u1ea9m \u0111\u1ecbnh nh\u00e0 cung c\u1ea5p v\u00e0 d\u1eef li\u1ec7u ch\u1ea5t th\u1ea3i th\u01b0\u1eddng do c\u00e1c nh\u00f3m kh\u00e1c nhau qu\u1ea3n l\u00fd, thu th\u1eadp v\u1edbi t\u1ea7n su\u1ea5t kh\u00e1c nhau v\u00e0 \u0111\u01b0\u1ee3c xem x\u00e9t theo c\u00e1c quy tr\u00ecnh ki\u1ec3m so\u00e1t kh\u00e1c nhau. M\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t c\u00f3 n\u0103m nh\u00e0 m\u00e1y c\u00f3 th\u1ec3 c\u1ea7n d\u1eef li\u1ec7u ti\u1ec7n \u00edch t\u1eeb nh\u00f3m qu\u1ea3n l\u00fd c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, s\u1ed1 li\u1ec7u ph\u1ebf li\u1ec7u v\u00e0 l\u00e0m l\u1ea1i t\u1eeb b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, s\u1ef1 c\u1ed1 an to\u00e0n t\u1eeb b\u1ed9 ph\u1eadn An to\u00e0n M\u00f4i tr\u01b0\u1eddng v\u00e0 S\u1ee9c kh\u1ecfe (EHS), v\u00e0 th\u00f4ng tin nh\u00e0 cung c\u1ea5p t\u1eeb b\u1ed9 ph\u1eadn mua s\u1eafm tr\u01b0\u1edbc khi b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 ho\u00e0n t\u1ea5t vi\u1ec7c c\u00f4ng b\u1ed1 th\u00f4ng tin.<\/p>\n\n\n\n

B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n ph\u00e2n bi\u1ec7t ba kh\u00e1i ni\u1ec7m th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi nhau: khu\u00f4n kh\u1ed5 b\u00e1o c\u00e1o, ti\u00eau chu\u1ea9n c\u00f4ng b\u1ed1 th\u00f4ng tin v\u00e0 quy \u0111\u1ecbnh b\u00e1o c\u00e1o theo th\u1ea9m quy\u1ec1n. T\u1eeb \u0111\u00f3, ch\u00fang ta s\u1ebd so s\u00e1nh ch\u00fang. Ti\u00eau chu\u1ea9n GRI<\/strong>, Ti\u00eau chu\u1ea9n c\u00f4ng b\u1ed1 th\u00f4ng tin b\u1ec1n v\u1eefng theo IFRS<\/strong>, V\u00e0 ESRS<\/strong>, Sau \u0111\u00f3, b\u00e0i vi\u1ebft s\u1ebd h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf m\u00e0 c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1ef1a ch\u1ecdn, s\u1eafp x\u1ebfp v\u00e0 v\u1eadn h\u00e0nh ph\u01b0\u01a1ng ph\u00e1p b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n

<\/span>Khung ESG, Ti\u00eau chu\u1ea9n C\u00f4ng b\u1ed1 Th\u00f4ng tin v\u00e0 Quy t\u1eafc B\u00e1o c\u00e1o<\/span><\/h2>\n\n\n\n

Trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, c\u00e1c nh\u00f3m th\u01b0\u1eddng s\u1eed d\u1ee5ng \u201ckhu\u00f4n kh\u1ed5 ESG<\/strong><\/a>\u201d" \u0111\u01b0\u1ee3c d\u00f9ng nh\u01b0 m\u1ed9t thu\u1eadt ng\u1eef bao qu\u00e1t, nh\u01b0ng s\u1ef1 kh\u00e1c bi\u1ec7t r\u1ea5t quan tr\u1ecdng. M\u1ed9t b\u1ea3n b\u00e1o c\u00e1o" khung<\/strong> Cung c\u1ea5p cho b\u1ea1n m\u1ed9t c\u1ea5u tr\u00fac t\u1ed5ng th\u1ec3 \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u00f4ng tin v\u1ec1 t\u00ednh b\u1ec1n v\u1eefng. ti\u00eau chu\u1ea9n c\u00f4ng b\u1ed1<\/strong> X\u00e1c \u0111\u1ecbnh th\u00f4ng tin n\u00e0o c\u1ea7n \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 v\u00e0 c\u00e1ch th\u1ee9c m\u00f4 t\u1ea3 th\u00f4ng tin \u0111\u00f3. M\u1ed9t ph\u1ea1m vi quy\u1ec1n h\u1ea1n quy t\u1eafc b\u00e1o c\u00e1o<\/strong> \u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd ho\u1eb7c quy \u0111\u1ecbnh cho bi\u1ebft m\u1ed9t c\u00f4ng ty c\u00f3 ph\u1ea3i b\u00e1o c\u00e1o hay kh\u00f4ng, khi n\u00e0o v\u00e0 theo h\u1ec7 th\u1ed1ng n\u00e0o.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

<\/span>V\u00ec sao c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t c\u1ea7n s\u1ef1 ph\u00e2n bi\u1ec7t n\u00e0y<\/span><\/h3>\n\n\n\n

C\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t \u0111a \u0111\u1ecba \u0111i\u1ec3m hi\u1ebfm khi ch\u1ec9 b\u00e1o c\u00e1o cho m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng duy nh\u1ea5t. L\u00e3nh \u0111\u1ea1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 c\u1ea7n c\u00e1c th\u00f4ng tin b\u1ec1n v\u1eefng d\u00e0nh cho nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed9i ng\u0169 EHS c\u00f3 th\u1ec3 theo d\u00f5i c\u00e1c ch\u1ec9 s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9, v\u00e0 b\u1ed9 ph\u1eadn mua s\u1eafm c\u00f3 th\u1ec3 c\u1ea7n th\u00f4ng tin li\u00ean quan \u0111\u1ebfn nh\u00e0 cung c\u1ea5p \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng. N\u1ebfu c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p qu\u00e1 s\u1edbm, c\u00e1c c\u00f4ng ty s\u1ebd thu th\u1eadp qu\u00e1 nhi\u1ec1u d\u1eef li\u1ec7u c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p ho\u1eb7c b\u1ecf s\u00f3t nh\u1eefng th\u00f4ng tin quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ed9t tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

H\u00e3y xem x\u00e9t m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t \u0111i\u1ec7n t\u1eed khu v\u1ef1c c\u00f3 nh\u00e0 m\u00e1y \u1edf Malaysia v\u00e0 Vi\u1ec7t Nam, c\u00f9ng v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng \u1edf ch\u00e2u \u00c2u. C\u00e1c nh\u00f3m t\u1ea1i nh\u00e0 m\u00e1y c\u00f3 th\u1ec3 thu th\u1eadp d\u1eef li\u1ec7u v\u1ec1 n\u0103ng l\u01b0\u1ee3ng, ch\u1ea5t th\u1ea3i v\u00e0 s\u1ef1 c\u1ed1 h\u00e0ng th\u00e1ng \u0111\u1ec3 ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng. \u0110\u01a1n v\u1ecb \u1edf ch\u00e2u \u00c2u c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c k\u1ef3 v\u1ecdng b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c \u0111\u1ecbnh h\u00ecnh b\u1edfi quy \u0111\u1ecbnh \u0111\u1ecba ph\u01b0\u01a1ng, trong khi c\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 \u01b0u ti\u00ean c\u00e1c ti\u1ebft l\u1ed9 v\u1ec1 kh\u00ed h\u1eadu v\u00e0 r\u1ee7i ro h\u01b0\u1edbng \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0. N\u1ebfu kh\u00f4ng t\u00e1ch bi\u1ec7t l\u1ef1a ch\u1ecdn khung ph\u00e1p l\u00fd kh\u1ecfi ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c tr\u00f9ng l\u1eb7p c\u00e1c y\u00eau c\u1ea7u gi\u1eefa c\u00e1c \u0111\u1ecba \u0111i\u1ec3m v\u00e0 t\u1ea1o ra c\u00e1c \u0111\u1ecbnh ngh\u0129a d\u1eef li\u1ec7u kh\u00f4ng nh\u1ea5t qu\u00e1n.<\/p>\n\n\n\n

<\/span>GRI, IFRS v\u00e0 ESRS ph\u00f9 h\u1ee3p \u1edf \u0111\u00e2u?<\/span><\/h3>\n\n\n\n

C\u00e1i GRI<\/strong> C\u00e1c ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c hi\u1ec3u r\u00f5 nh\u1ea5t nh\u01b0 m\u1ed9t h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o b\u1ec1n v\u1eefng t\u1ed5ng qu\u00e1t \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 vi\u1ec7c b\u00e1o c\u00e1o v\u1ec1 t\u00e1c \u0111\u1ed9ng c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf, m\u00f4i tr\u01b0\u1eddng v\u00e0 con ng\u01b0\u1eddi. Ch\u00fang \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c th\u00f4ng qua c\u00e1c Ti\u00eau chu\u1ea9n To\u00e0n c\u1ea7u, Ti\u00eau chu\u1ea9n Ng\u00e0nh v\u00e0 Ti\u00eau chu\u1ea9n Ch\u1ee7 \u0111\u1ec1, gi\u00fap c\u00e1c c\u00f4ng ty x\u00e2y d\u1ef1ng m\u1ed9t b\u00e1o c\u00e1o c\u00f3 c\u1ea5u tr\u00fac xoay quanh c\u00e1c n\u1ed9i dung quan tr\u1ecdng. t\u00ednh b\u1ec1n v\u1eefng<\/a><\/strong> c\u00e1c ch\u1ee7 \u0111\u1ec1. \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t, \u0111i\u1ec1u \u0111\u00f3 th\u01b0\u1eddng l\u00e0m cho GRI tr\u1edf n\u00ean h\u1eefu \u00edch khi \u0111\u1ed1i t\u01b0\u1ee3ng bao g\u1ed3m kh\u00e1ch h\u00e0ng, c\u1ed9ng \u0111\u1ed3ng, nh\u00e2n vi\u00ean v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00f4ng ph\u1ea3i nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c<\/strong>.<\/p>\n\n\n\n

C\u00e1c ti\u00eau chu\u1ea9n c\u00f4ng b\u1ed1 th\u00f4ng tin b\u1ec1n v\u1eefng theo IFRS l\u1ea1i \u1edf m\u1ed9t v\u1ecb tr\u00ed kh\u00e1c. IFRS S1 v\u00e0 IFRS S2<\/strong> l\u00e0 t\u1eadp trung v\u00e0o nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong> C\u00e1c ti\u00eau chu\u1ea9n c\u00f4ng b\u1ed1 th\u00f4ng tin t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn t\u00ednh b\u1ec1n v\u1eefng, c\u00f3 m\u1ed1i li\u00ean h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c r\u1ee7i ro v\u00e0 c\u01a1 h\u1ed9i c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb doanh nghi\u1ec7p. Tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t th\u01b0\u1eddng s\u1eed d\u1ee5ng ch\u00fang khi c\u00e1c b\u00ean li\u00ean quan v\u1ec1 t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n v\u00e0 th\u1ecb tr\u01b0\u1eddng v\u1ed1n c\u1ea7n c\u00e1c th\u00f4ng tin c\u00f4ng b\u1ed1 h\u1eefu \u00edch cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh, li\u00ean quan \u0111\u1ebfn qu\u1ea3n tr\u1ecb, chi\u1ebfn l\u01b0\u1ee3c, qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 \u0111o l\u01b0\u1eddng.<\/p>\n\n\n\n

Ti\u00eau chu\u1ea9n b\u00e1o c\u00e1o b\u1ec1n v\u1eefng ch\u00e2u \u00c2u, hay ESRS<\/strong>, Ch\u00fang thu\u1ed9c v\u1ec1 b\u1ed1i c\u1ea3nh b\u00e1o c\u00e1o c\u1ee7a ch\u00e2u \u00c2u v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ea3o lu\u1eadn c\u00f9ng v\u1edbi kh\u00e1i ni\u1ec7m tr\u1ecdng y\u1ebfu k\u00e9p. Ch\u00fang kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t c\u1ea5u tr\u00fac t\u1ef1 nguy\u1ec7n cho vi\u1ec7c truy\u1ec1n \u0111\u1ea1t th\u00f4ng tin chung; ch\u00fang c\u00f2n g\u1eafn li\u1ec1n v\u1edbi m\u1ed9t m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd r\u1ed9ng l\u1edbn h\u01a1n. \u0110\u1ed1i v\u1edbi m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t c\u00f3 C\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a EU<\/strong>, ESRS c\u00f3 th\u1ec3 tr\u1edf n\u00ean ph\u00f9 h\u1ee3p do \u0111\u1ecba \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng, ch\u1ee9 kh\u00f4ng ph\u1ea3i v\u00ec nh\u00f3m ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng \u01b0a th\u00edch \u0111\u1ecbnh d\u1ea1ng \u0111\u00f3.<\/p>\n\n\n\n

<\/span>H\u00e3y s\u1eed d\u1ee5ng l\u1edbp ph\u00f9 h\u1ee3p cho quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn.<\/span><\/h3>\n\n\n\n

M\u1ed9t c\u00e1ch h\u1eefu \u00edch \u0111\u1ec3 xem x\u00e9t vi\u1ec7c l\u1ef1a ch\u1ecdn l\u00e0 nh\u01b0 sau: ch\u1ecdn c\u1ea5u tr\u00fac b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng, sau \u0111\u00f3 x\u00e1c \u0111\u1ecbnh ti\u00eau chu\u1ea9n c\u00f4ng b\u1ed1 th\u00f4ng tin ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3, v\u00e0 cu\u1ed1i c\u00f9ng x\u00e1c nh\u1eadn quy t\u1eafc b\u00e1o c\u00e1o \u00e1p d\u1ee5ng cho t\u1eebng th\u1ef1c th\u1ec3 ph\u00e1p l\u00fd. Tr\u00ecnh t\u1ef1 n\u00e0y gi\u00fap c\u00e1c t\u1eadp \u0111o\u00e0n s\u1ea3n xu\u1ea5t tr\u00e1nh vi\u1ec7c tr\u1ed9n l\u1eabn thi\u1ebft k\u1ebf thu th\u1eadp d\u1eef li\u1ec7u c\u1ea5p nh\u00e0 m\u00e1y v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u00f4ng b\u1ed1 th\u00f4ng tin \u1edf c\u1ea5p h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb.<\/p>\n\n\n\n

<\/span>So s\u00e1nh c\u00e1c ti\u00eau chu\u1ea9n GRI, ti\u00eau chu\u1ea9n c\u00f4ng b\u1ed1 th\u00f4ng tin b\u1ec1n v\u1eefng IFRS v\u00e0 ESRS d\u00e0nh cho c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t<\/span><\/h2>\n\n\n\n

\u0110\u1ec3 so s\u00e1nh c\u00e1c ng\u00e0nh ch\u00ednh khu\u00f4n kh\u1ed5 ESG<\/strong><\/a> \u0110\u1ec3 gi\u00fap c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t l\u1ef1a ch\u1ecdn, h\u00e3y t\u1eadp trung v\u00e0o b\u1ed1n \u0111i\u1ec3m: b\u00e1o c\u00e1o d\u00e0nh cho ai, n\u1ed9i dung \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c nh\u01b0 th\u1ebf n\u00e0o, s\u1eed d\u1ee5ng ti\u00eau ch\u00ed tr\u1ecdng y\u1ebfu n\u00e0o v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong b\u1ed1i c\u1ea3nh b\u00e1o c\u00e1o n\u00e0o. H\u00e3y xem x\u00e9t m\u1ed9t v\u00ed d\u1ee5 trong ph\u1ea7n n\u00e0y: m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed \u0111a \u0111\u1ecba \u0111i\u1ec3m v\u1edbi c\u00e1c nh\u00e0 m\u00e1y \u1edf Malaysia, Th\u00e1i Lan v\u00e0 Vi\u1ec7t Nam, m\u1ed9t \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng \u1edf ch\u00e2u \u00c2u v\u00e0 c\u00e1c kh\u00e1ch h\u00e0ng bao g\u1ed3m c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb g\u1ed1c (OEM) to\u00e0n c\u1ea7u v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ed5 ch\u1ee9c. Ho\u1ea1t \u0111\u1ed9ng c\u01a1 b\u1ea3n l\u00e0 gi\u1ed1ng nhau, nh\u01b0ng tr\u1ecdng t\u00e2m b\u00e1o c\u00e1o thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f4ng ty s\u1eed d\u1ee5ng Ti\u00eau chu\u1ea9n GRI, Ti\u00eau chu\u1ea9n C\u00f4ng b\u1ed1 Th\u00f4ng tin B\u1ec1n v\u1eefng IFRS hay ESRS.<\/p>\n\n\n\n

<\/span>Ng\u01b0\u1eddi d\u00f9ng d\u1ef1 \u0111\u1ecbnh v\u00e0 m\u1ee5c \u0111\u00edch quy\u1ebft \u0111\u1ecbnh<\/span><\/h3>\n\n\n\n

GRI<\/strong> C\u00e1c ti\u00eau chu\u1ea9n th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng cho m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u00e1c b\u00ean li\u00ean quan r\u1ed9ng r\u00e3i<\/strong> Thay v\u00ec ch\u1ec9 d\u00e0nh ri\u00eang cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0. Tr\u00ean th\u1ef1c t\u1ebf, \u0111i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 nh\u00e0 s\u1ea3n xu\u1ea5t \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 b\u00e1o c\u00e1o v\u1ec1 l\u01b0\u1ee3ng kh\u00ed th\u1ea3i, n\u01b0\u1edbc th\u1ea3i, an to\u00e0n lao \u0111\u1ed9ng, th\u1ef1c ti\u1ec5n lao \u0111\u1ed9ng c\u1ee7a nh\u00e0 cung c\u1ea5p v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng theo c\u00e1ch gi\u00fap nh\u00e2n vi\u00ean, kh\u00e1ch h\u00e0ng, c\u1ed9ng \u0111\u1ed3ng, ng\u01b0\u1eddi cho vay v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 hi\u1ec3u \u0111\u01b0\u1ee3c t\u00e1c \u0111\u1ed9ng b\u1ec1n v\u1eefng r\u1ed9ng h\u01a1n c\u1ee7a h\u1ecd. \u0110i\u1ec1u n\u00e0y l\u00e0m cho GRI tr\u1edf n\u00ean h\u1eefu \u00edch khi c\u00f4ng ty c\u1ea7n m\u1ed9t b\u00e1o c\u00e1o b\u1ec1n v\u1eefng c\u00f4ng khai \u0111\u1ea7y \u0111\u1ee7 h\u01a1n, \u0111\u1eb7c bi\u1ec7t n\u1ebfu c\u00e1c b\u1ea3ng c\u00e2u h\u1ecfi d\u00e0nh cho kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 chu\u1ed7i cung \u1ee9ng v\u01b0\u1ee3t ra ngo\u00e0i ph\u1ea1m vi c\u00f4ng b\u1ed1 th\u00f4ng tin t\u1eadp trung v\u00e0o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

IFRS<\/strong> C\u00e1c ti\u00eau chu\u1ea9n c\u00f4ng b\u1ed1 th\u00f4ng tin b\u1ec1n v\u1eefng c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng h\u1eb9p h\u01a1n v\u1ec1 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ecb tr\u01b0\u1eddng v\u1ed1n<\/strong>. IFRS S1 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn t\u00ednh b\u1ec1n v\u1eefng m\u1ed9t c\u00e1ch t\u1ed5ng qu\u00e1t h\u01a1n, trong khi IFRS S2 t\u1eadp trung c\u1ee5 th\u1ec3 v\u00e0o c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn kh\u00ed h\u1eadu. \u0110\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t, c\u00e2u h\u1ecfi b\u00e1o c\u00e1o chuy\u1ec3n t\u1eeb \u201cNh\u1eefng t\u00e1c \u0111\u1ed9ng ch\u00ednh c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ebfn t\u00ednh b\u1ec1n v\u1eefng l\u00e0 g\u00ec?\u201d sang \u201cNh\u1eefng v\u1ea5n \u0111\u1ec1 v\u1ec1 t\u00ednh b\u1ec1n v\u1eefng v\u00e0 kh\u00ed h\u1eadu n\u00e0o c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb doanh nghi\u1ec7p, d\u00f2ng ti\u1ec1n, kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n ho\u1eb7c chi ph\u00ed v\u1ed1n?\u201d<\/p>\n\n\n\n

ESRS<\/strong> ng\u1ed3i trong B\u1ed1i c\u1ea3nh b\u00e1o c\u00e1o ch\u00e2u \u00c2u<\/strong> v\u00e0 th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn t\u00ednh tr\u1ecdng y\u1ebfu k\u00e9p. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 chi nh\u00e1nh ch\u00e2u \u00c2u c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 c\u1ea7n xem x\u00e9t kh\u00f4ng ch\u1ec9 c\u00e1ch c\u00e1c v\u1ea5n \u0111\u1ec1 b\u1ec1n v\u1eefng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 c\u00f2n c\u1ea3 c\u00e1ch ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn con ng\u01b0\u1eddi v\u00e0 m\u00f4i tr\u01b0\u1eddng. \u0110\u1ed1i v\u1edbi m\u1ed9t t\u1eadp \u0111o\u00e0n c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i \u0110\u00f4ng Nam \u00c1 cung c\u1ea5p h\u00e0ng cho ch\u00e2u \u00c2u, ESRS th\u01b0\u1eddng tr\u1edf n\u00ean quan tr\u1ecdng v\u00ec ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb c\u1ea5u tr\u00fac doanh nghi\u1ec7p, m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c ni\u00eam y\u1ebft c\u1ed5 phi\u1ebfu, ho\u1eb7c c\u00e1c y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 c\u00f4ng ty m\u1eb9.<\/p>\n\n\n\n

<\/span>Nguy\u00ean t\u1eafc v\u00e0 c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c<\/span><\/h3>\n\n\n\n

Ba h\u1ec7 th\u1ed1ng n\u00e0y c\u0169ng kh\u00e1c nhau v\u1ec1 c\u00e1ch th\u1ee9c x\u00e2y d\u1ef1ng. Ti\u00eau chu\u1ea9n GRI s\u1eed d\u1ee5ng m\u1ed9t c\u1ea5u tr\u00fac m\u00f4-\u0111un<\/strong> C\u1ea5u tr\u00fac n\u00e0y bao g\u1ed3m c\u00e1c Ti\u00eau chu\u1ea9n To\u00e0n c\u1ea7u, Ti\u00eau chu\u1ea9n Ng\u00e0nh v\u00e0 Ti\u00eau chu\u1ea9n Ch\u1ee7 \u0111\u1ec1, cung c\u1ea5p cho c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t m\u1ed9t c\u00e1ch th\u1ee9c thi\u1ebft th\u1ef1c \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng to\u00e0n c\u00f4ng ty, k\u1ef3 v\u1ecdng c\u1ee5 th\u1ec3 c\u1ee7a ng\u00e0nh v\u00e0 c\u00e1c th\u00f4ng tin c\u00f4ng b\u1ed1 \u1edf c\u1ea5p \u0111\u1ed9 v\u1ea5n \u0111\u1ec1. \u0110\u1ed1i v\u1edbi nh\u00e0 s\u1ea3n xu\u1ea5t \u0111i\u1ec7n t\u1eed, c\u1ea5u tr\u00fac n\u00e0y gi\u00fap t\u1ed5 ch\u1ee9c c\u00e1c ch\u1ee7 \u0111\u1ec1 nh\u01b0 n\u0103ng l\u01b0\u1ee3ng, s\u1ee9c kh\u1ecfe v\u00e0 an to\u00e0n lao \u0111\u1ed9ng, ch\u1ea5t th\u1ea3i v\u00e0 mua s\u1eafm th\u00e0nh m\u1ed9t b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh t\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf trong ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n

C\u00e1c ti\u00eau chu\u1ea9n c\u00f4ng b\u1ed1 th\u00f4ng tin b\u1ec1n v\u1eefng theo IFRS \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac nh\u01b0 sau: ti\u00eau chu\u1ea9n c\u00f4ng khai<\/strong> Thay v\u00ec m\u1ed9t ki\u1ebfn tr\u00fac b\u00e1o c\u00e1o r\u1ed9ng l\u1edbn cho nhi\u1ec1u nh\u00f3m \u0437\u0430\u0438\u043d\u0442\u0435\u0440\u0435\u0441\u043e\u0432\u0430\u043d\u043d\u044b\u0445 b\u00ean. IFRS S1 cung c\u1ea5p c\u00e1c y\u00eau c\u1ea7u chung v\u1ec1 th\u00f4ng tin t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn t\u00ednh b\u1ec1n v\u1eefng, v\u00e0 IFRS S2 cung c\u1ea5p c\u00e1c y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin c\u1ee5 th\u1ec3 v\u1ec1 kh\u00ed h\u1eadu. Trong v\u00ed d\u1ee5 v\u1ec1 nh\u00e0 s\u1ea3n xu\u1ea5t, \u0111i\u1ec1u n\u00e0y th\u00fac \u0111\u1ea9y nh\u00f3m b\u00e1o c\u00e1o ph\u1ea3i k\u1ebft n\u1ed1i vi\u1ec7c s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng \u1edf c\u1ea5p nh\u00e0 m\u00e1y, r\u00f2 r\u1ec9 ch\u1ea5t l\u00e0m l\u1ea1nh v\u00e0 r\u1ee7i ro t\u1eadp trung nh\u00e0 cung c\u1ea5p v\u1edbi vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin qu\u1ea3n tr\u1ecb.<\/p>\n\n\n\n

ESRS (H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o r\u1ee7i ro m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb) c\u00f3 t\u00ednh chi ti\u1ebft v\u00e0 to\u00e0n di\u1ec7n h\u01a1n trong b\u1ed1i c\u1ea3nh ch\u00e2u \u00c2u, v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n c\u1ee5 th\u1ec3 theo t\u1eebng ch\u1ee7 \u0111\u1ec1 ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t c\u1ea5u tr\u00fac ph\u00e1p l\u00fd r\u1ed9ng l\u1edbn h\u01a1n. Trong c\u00f9ng m\u1ed9t c\u00f4ng ty, ESRS th\u01b0\u1eddng th\u00fac \u0111\u1ea9y m\u1ed9t quy tr\u00ecnh li\u00ean ch\u1ee9c n\u0103ng ch\u00ednh th\u1ee9c h\u01a1n v\u00ec c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1, ghi ch\u00e9p v\u00e0 li\u00ean k\u1ebft v\u1edbi c\u00e1c gi\u1edbi h\u1ea1n b\u00e1o c\u00e1o v\u00e0 b\u1eb1ng ch\u1ee9ng.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

<\/span>G\u00f3c nh\u00ecn v\u1ec1 t\u00ednh v\u1eadt ch\u1ea5t v\u00e0 b\u1ed1i c\u1ea3nh th\u1ef1c hi\u1ec7n<\/span><\/h3>\n\n\n\n

\u0110\u1ed1i v\u1edbi nh\u00e0 s\u1ea3n xu\u1ea5t \u0111i\u1ec7n t\u1eed, GRI c\u00f3 th\u1ec3 \u01b0u ti\u00ean c\u00e1c t\u00e1c \u0111\u1ed9ng v\u1eadn h\u00e0nh tr\u00ean kh\u1eafp c\u00e1c nh\u00e0 m\u00e1y v\u00e0 nh\u00e0 cung c\u1ea5p; IFRS c\u00f3 th\u1ec3 \u01b0u ti\u00ean c\u00e1c r\u1ee7i ro v\u1ec1 kh\u00ed h\u1eadu v\u00e0 b\u1ec1n v\u1eefng c\u00f3 \u00fd ngh\u0129a v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh; v\u00e0 ESRS c\u00f3 th\u1ec3 y\u00eau c\u1ea7u \u0111\u00e1nh gi\u00e1 c\u1ea3 hai quan \u0111i\u1ec3m c\u00f9ng nhau. \u0110i\u1ec1u \u0111\u00f3 kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng n\u00e0o \u0111\u00f3 \u201cnghi\u00eam ng\u1eb7t h\u01a1n\u201d trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p; m\u00e0 c\u00f3 ngh\u0129a l\u00e0 m\u1ed7i h\u1ec7 th\u1ed1ng \u0111\u1eb7t ra m\u1ed9t c\u00e2u h\u1ecfi b\u00e1o c\u00e1o ch\u00ednh kh\u00e1c nhau. \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t, \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n r\u1ea5t r\u00f5 r\u00e0ng: vi\u1ec7c l\u1ef1a ch\u1ecdn khung chu\u1ea9n m\u1ef1c kh\u00f4ng ph\u1ea3i l\u00e0 t\u00ecm ra m\u1ed9t gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, m\u00e0 l\u00e0 vi\u1ec7c l\u1ef1a ch\u1ecdn sao cho ph\u00f9 h\u1ee3p logic b\u00e1o c\u00e1o v\u1edbi ng\u01b0\u1eddi d\u00f9ng, c\u1ea5u tr\u00fac v\u00e0 b\u1ed1i c\u1ea3nh b\u00e1o c\u00e1o.<\/p>\n\n\n\n

<\/span>C\u00e1ch th\u1ee9c t\u00ednh tr\u1ecdng y\u1ebfu v\u00e0 ng\u01b0\u1eddi d\u00f9ng \u0111\u1ecbnh h\u00ecnh vi\u1ec7c l\u1ef1a ch\u1ecdn khung ESG<\/span><\/h2>\n\n\n\n

<\/span>Ai s\u1ebd s\u1eed d\u1ee5ng b\u00e1o c\u00e1o n\u00e0y \u0111\u1ea7u ti\u00ean?<\/span><\/h3>\n\n\n\n

M\u1ed9t khi b\u1ea1n hi\u1ec3u \u0111\u01b0\u1ee3c ki\u1ebfn tr\u00fac c\u1ee7a khu\u00f4n kh\u1ed5 ESG<\/strong><\/a>, B\u1ed9 l\u1ecdc ti\u1ebfp theo l\u00e0 ng\u01b0\u1eddi d\u00f9ng c\u1ea7n<\/strong>. M\u1ed9t b\u00ean cho vay, m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, m\u1ed9t kh\u00e1ch h\u00e0ng l\u1edbn v\u00e0 m\u1ed9t c\u01a1 quan qu\u1ea3n l\u00fd kh\u00f4ng \u0111\u1eb7t ra c\u00f9ng m\u1ed9t c\u00e2u h\u1ecfi, ngay c\u1ea3 khi t\u1ea5t c\u1ea3 h\u1ecd \u0111\u1ec1u mu\u1ed1n c\u00f3 \u201cd\u1eef li\u1ec7u ESG\u201d. \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t, \u0111i\u1ec1u \u0111\u00f3 r\u1ea5t quan tr\u1ecdng b\u1edfi v\u00ec c\u00f9ng m\u1ed9t d\u1eef li\u1ec7u c\u01a1 b\u1ea3n c\u00f3 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o ng\u01b0\u1eddi s\u1ebd \u0111\u1ecdc, so s\u00e1nh ho\u1eb7c d\u1ef1a v\u00e0o b\u00e1o c\u00e1o. Tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c nh\u00f3m ng\u01b0\u1eddi d\u00f9ng th\u01b0\u1eddng thu h\u1eb9p l\u1ef1a ch\u1ecdn gi\u1eefa Ti\u00eau chu\u1ea9n GRI, Ti\u00eau chu\u1ea9n C\u00f4ng b\u1ed1 Th\u00f4ng tin B\u1ec1n v\u1eefng IFRS v\u00e0 Ti\u00eau chu\u1ea9n B\u00e1o c\u00e1o B\u1ec1n v\u1eefng Ch\u00e2u \u00c2u nhanh h\u01a1n so v\u1edbi vi\u1ec7c so s\u00e1nh c\u00e1c t\u00ednh n\u0103ng d\u00e0i d\u00f2ng.<\/p>\n\n\n\n

\u0110\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi xem c\u0169ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c \u0111\u1ed9 h\u1eefu \u00edch c\u1ee7a b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh. Ng\u01b0\u1eddi d\u00f9ng t\u1eadp trung v\u00e0o l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh th\u01b0\u1eddng \u01b0u ti\u00ean c\u00e1ch c\u00e1c v\u1ea5n \u0111\u1ec1 b\u1ec1n v\u1eefng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb doanh nghi\u1ec7p, kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i d\u00f2ng ti\u1ec1n, k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi d\u00f9ng r\u1ed9ng h\u01a1n c\u00f3 th\u1ec3 mong \u0111\u1ee3i th\u00f4ng tin chi ti\u1ebft h\u01a1n v\u1ec1 \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng, t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng ngo\u00e0i v\u1ea5n \u0111\u1ec1 kh\u00ed h\u1eadu, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng chu\u1ed7i cung \u1ee9ng. \u0110\u00f3 l\u00e0 l\u00fd do t\u1ea1i sao vi\u1ec7c l\u1ef1a ch\u1ecdn khung b\u00e1o c\u00e1o kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh v\u1ec1 t\u00ednh b\u1ec1n v\u1eefng m\u00e0 c\u00f2n l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh v\u1ec1 qu\u1ea3n tr\u1ecb b\u00e1o c\u00e1o.<\/p>\n\n\n\n

<\/span>T\u00ednh ch\u1ea5t duy nh\u1ea5t c\u1ee7a v\u1eadt ch\u1ea5t \u0111\u01b0\u1ee3c di\u1ec5n \u0111\u1ea1t b\u1eb1ng ng\u00f4n ng\u1eef \u0111\u01a1n gi\u1ea3n.<\/span><\/h3>\n\n\n\n

T\u00ednh ch\u1ea5t v\u1eadt ch\u1ea5t duy nh\u1ea5t<\/strong> C\u00e2u h\u1ecfi tr\u1ecdng t\u00e2m \u0111\u01b0\u1ee3c \u0111\u1eb7t ra l\u00e0: nh\u1eefng v\u1ea5n \u0111\u1ec1 b\u1ec1n v\u1eefng n\u00e0o c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn v\u1ecb th\u1ebf t\u00e0i ch\u00ednh, hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n ho\u1eb7c gi\u00e1 tr\u1ecb d\u00e0i h\u1ea1n c\u1ee7a c\u00f4ng ty? D\u01b0\u1edbi g\u00f3c nh\u00ecn n\u00e0y, nh\u00e0 s\u1ea3n xu\u1ea5t b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c xem x\u00e9t c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 n\u0103ng l\u01b0\u1ee3ng, chi ph\u00ed carbon, r\u1ee7i ro ph\u00e1p l\u00fd, s\u1ef1 gi\u00e1n \u0111o\u1ea1n kh\u00ed h\u1eadu \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u th\u00f4 ho\u1eb7c c\u00e1c s\u1ef1 c\u1ed1 an to\u00e0n c\u00f3 th\u1ec3 l\u00e0m gi\u00e1n \u0111o\u1ea1n s\u1ea3n xu\u1ea5t. \u0110\u00e2y l\u00e0 logic m\u00e0 nhi\u1ec1u nh\u00f3m li\u00ean k\u1ebft v\u1edbi b\u00e1o c\u00e1o h\u01b0\u1edbng \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0, bao g\u1ed3m c\u1ea3 Chu\u1ea9n m\u1ef1c c\u00f4ng b\u1ed1 th\u00f4ng tin b\u1ec1n v\u1eefng IFRS.<\/p>\n\n\n\n

M\u1ed9t nh\u00e0 m\u00e1y \u0111\u00f3ng g\u00f3i ch\u1ea5t b\u00e1n d\u1eabn \u1edf Penang l\u00e0 m\u1ed9t v\u00ed d\u1ee5 h\u1eefu \u00edch. N\u1ebfu c\u00f4ng ty ph\u1ee5 thu\u1ed9c nhi\u1ec1u v\u00e0o \u0111i\u1ec7n l\u01b0\u1edbi v\u00e0 h\u1ec7 th\u1ed1ng l\u00e0m m\u00e1t trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, th\u00ec vi\u1ec7c ngu\u1ed3n cung c\u1ea5p n\u0103ng l\u01b0\u1ee3ng v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 \u0111i\u1ec7n s\u1ebd nhanh ch\u00f3ng tr\u1edf n\u00ean c\u00f3 \u00fd ngh\u0129a v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh v\u00ec ch\u00fang \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u1ed9 tin c\u1eady giao h\u00e0ng. An to\u00e0n lao \u0111\u1ed9ng c\u0169ng c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh n\u1ebfu c\u00e1c s\u1ef1 c\u1ed1 d\u1eabn \u0111\u1ebfn vi\u1ec7c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, chi ph\u00ed b\u1ed3i th\u01b0\u1eddng ho\u1eb7c m\u1ea5t l\u00f2ng tin c\u1ee7a kh\u00e1ch h\u00e0ng. \u0110i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng c\u1ee7a nh\u00e0 cung c\u1ea5p c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t, nh\u01b0ng ch\u1ee7 y\u1ebfu khi c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng, r\u1ee7i ro gi\u00e1n \u0111o\u1ea1n ho\u1eb7c r\u1ee7i ro v\u1ec1 uy t\u00edn c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu.<\/p>\n\n\n\n

<\/span>T\u00ednh ch\u1ea5t v\u1eadt ch\u1ea5t k\u00e9p m\u1edf r\u1ed9ng ph\u1ea1m vi<\/span><\/h3>\n\n\n\n

T\u00ednh ch\u1ea5t k\u00e9p<\/strong> C\u00e2u h\u1ecfi th\u1ee9 hai \u0111\u1eb7t ra l\u00e0: kh\u00f4ng ch\u1ec9 v\u1ea5n \u0111\u1ec1 b\u1ec1n v\u1eefng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o, m\u00e0 doanh nghi\u1ec7p c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn con ng\u01b0\u1eddi v\u00e0 m\u00f4i tr\u01b0\u1eddng ra sao. G\u00f3c nh\u00ecn r\u1ed9ng h\u01a1n n\u00e0y th\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi Ti\u00eau chu\u1ea9n B\u00e1o c\u00e1o B\u1ec1n v\u1eefng Ch\u00e2u \u00c2u v\u00e0 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 ph\u1ea1m vi ch\u1ee7 \u0111\u1ec1 \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t. M\u1ed9t ch\u1ee7 \u0111\u1ec1 c\u00f3 th\u1ec3 quan tr\u1ecdng v\u00ec n\u00f3 t\u1ea1o ra r\u1ee7i ro t\u00e0i ch\u00ednh cho c\u00f4ng ty, v\u00ec c\u00f4ng ty t\u1ea1o ra t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn b\u00ean ngo\u00e0i, ho\u1eb7c c\u1ea3 hai.<\/p>\n\n\n\n

\"Infographic<\/figure>\n\n\n\n

\u0110\u1ed1i v\u1edbi m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m, vi\u1ec7c x\u1ea3 n\u01b0\u1edbc th\u1ea3i, ch\u1ea5t th\u1ea3i bao b\u00ec v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng n\u01b0\u1edbc t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh nh\u1eefng \u01b0u ti\u00ean c\u1ea7n b\u00e1o c\u00e1o ngay c\u1ea3 tr\u01b0\u1edbc khi ch\u00fang t\u1ea1o ra nh\u1eefng t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. S\u1ee9c kh\u1ecfe v\u00e0 an to\u00e0n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eabn r\u1ea5t quan tr\u1ecdng, nh\u01b0ng vi\u1ec7c \u0111\u00e1nh gi\u00e1 c\u0169ng xem x\u00e9t t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 th\u1ea7u, c\u1ed9ng \u0111\u1ed3ng xung quanh v\u00e0 c\u00e1c nh\u00e0 cung c\u1ea5p n\u00f4ng s\u1ea3n \u1edf th\u01b0\u1ee3ng ngu\u1ed3n. \u0110\u00e2y l\u00e0 l\u00fd do t\u1ea1i sao t\u00ednh tr\u1ecdng y\u1ebfu k\u00e9p th\u01b0\u1eddng t\u1ea1o ra m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c ch\u1ee7 \u0111\u1ec1 r\u1ed9ng h\u01a1n so v\u1edbi ch\u1ec9 nh\u00ecn nh\u1eadn t\u1eeb g\u00f3c \u0111\u1ed9 t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh v\u1ec1 kh\u00ed th\u1ea3i, th\u1ef1c ti\u1ec5n lao \u0111\u1ed9ng, \u00e1p l\u1ef1c li\u00ean quan \u0111\u1ebfn \u0111a d\u1ea1ng sinh h\u1ecdc v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng.<\/p>\n\n\n\n

<\/span>Th\u1ea9m quy\u1ec1n ph\u00e1p l\u00fd quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u g\u00ec l\u00e0 t\u00f9y ch\u1ecdn.<\/span><\/h3>\n\n\n\n

Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n c\u00e1c t\u00f9y ch\u1ecdn h\u1ea1n ch\u1ebf, nh\u01b0ng th\u1ea9m quy\u1ec1n<\/strong> Vi\u1ec7c l\u1ef1a ch\u1ecdn quy\u1ebft \u0111\u1ecbnh \u0111\u00e2u l\u00e0 t\u00f9y ch\u1ecdn v\u00e0 \u0111\u00e2u l\u00e0 b\u1eaft bu\u1ed9c. M\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t \u0110\u00f4ng Nam \u00c1 xu\u1ea5t kh\u1ea9u sang ch\u00e2u \u00c2u v\u1eabn c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o qu\u1ea3n l\u00fd theo Ti\u00eau chu\u1ea9n GRI ho\u1eb7c c\u00f4ng b\u1ed1 th\u00f4ng tin cho nh\u00e0 \u0111\u1ea7u t\u01b0 theo Ti\u00eau chu\u1ea9n C\u00f4ng b\u1ed1 Th\u00f4ng tin B\u1ec1n v\u1eefng IFRS, nh\u01b0ng c\u1ea5u tr\u00fac ph\u00e1p l\u00fd ho\u1eb7c y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 khi\u1ebfn m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn kinh doanh h\u01b0\u1edbng t\u1edbi Ti\u00eau chu\u1ea9n B\u00e1o c\u00e1o B\u1ec1n v\u1eefng Ch\u00e2u \u00c2u. Do \u0111\u00f3, vi\u1ec7c l\u1ef1a ch\u1ecdn hi\u1ebfm khi ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 v\u1ea5n \u0111\u1ec1 s\u1edf th\u00edch.<\/p>\n\n\n\n

\u0110\u00e2y l\u00e0 l\u00fd do t\u1ea1i sao nhi\u1ec1u t\u1eadp \u0111o\u00e0n s\u1ea3n xu\u1ea5t cu\u1ed1i c\u00f9ng l\u1ea1i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn nhi\u1ec1u l\u1edbp thay v\u00ec m\u1ed9t gi\u1ea3i ph\u00e1p duy nh\u1ea5t. M\u1ed9t h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o c\u00f3 th\u1ec3 d\u00f9ng \u0111\u1ec3 b\u00e1o c\u00e1o chung cho c\u00e1c b\u00ean li\u00ean quan, trong khi h\u1ec7 th\u1ed1ng kh\u00e1c l\u1ea1i cung c\u1ea5p th\u00f4ng tin cho vi\u1ec7c c\u00f4ng b\u1ed1 th\u00f4ng tin cho nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh khu v\u1ef1c. \u0110i\u1ec3m quan tr\u1ecdng l\u00e0 ph\u1ea3i quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean ngh\u0129a v\u1ee5 v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng, ch\u1ee9 kh\u00f4ng ph\u1ea3i d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 ph\u1ed5 bi\u1ebfn.<\/p>\n\n\n\n

<\/span>Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u00e1c ch\u1ee7 \u0111\u1ec1 n\u00ean tu\u00e2n theo th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng.<\/span><\/h3>\n\n\n\n

C\u00e1c ch\u1ee7 \u0111\u1ec1 v\u1ec1 v\u1eadt li\u1ec7u trong s\u1ea3n xu\u1ea5t th\u01b0\u1eddng t\u1eadp trung xung quanh m\u1ed9t nh\u00f3m c\u00e1c ch\u1ee7 \u0111\u1ec1 ho\u1ea1t \u0111\u1ed9ng d\u1ec5 qu\u1ea3n l\u00fd: n\u0103ng l\u01b0\u1ee3ng, Ph\u00e1t th\u1ea3i ph\u1ea1m vi 1 v\u00e0 2<\/a><\/strong>, C\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n xem x\u00e9t bao g\u1ed3m: ch\u1ea5t th\u1ea3i trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, n\u01b0\u1edbc, an to\u00e0n lao \u0111\u1ed9ng, th\u1ef1c ti\u1ec5n c\u1ee7a nh\u00e0 cung c\u1ea5p v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng g\u1ea7n c\u00e1c nh\u00e0 m\u00e1y ho\u1eb7c h\u00e0nh lang logistics. Vi\u1ec7c l\u1ef1a ch\u1ecdn khung b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c ch\u1ee7 \u0111\u1ec1 n\u00e0o th\u1ef1c s\u1ef1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi d\u1ea5u \u1ea5n m\u00f4i tr\u01b0\u1eddng, lo\u1ea1i h\u00ecnh quy tr\u00ecnh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u00e1o c\u00e1o c\u1ee7a b\u1ea1n. M\u1ed9t nh\u00e0 m\u00e1y d\u1eadp kim lo\u1ea1i, m\u1ed9t nh\u00e0 m\u00e1y may m\u1eb7c v\u00e0 m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t h\u00f3a ch\u1ea5t \u0111\u1ec1u c\u00f3 th\u1ec3 th\u1ea3o lu\u1eadn v\u1ec1 kh\u00ed th\u1ea3i, nh\u01b0ng m\u1ee9c \u0111\u1ed9 quan tr\u1ecdng v\u00e0 \u0111\u1ed9 chi ti\u1ebft c\u1ee7a th\u00f4ng tin c\u00f4ng b\u1ed1 s\u1ebd kh\u00e1c nhau r\u00f5 r\u1ec7t.<\/p>\n\n\n\n

\u0110\u00f3 l\u00e0 b\u00e0i ki\u1ec3m tra th\u1ef1c h\u00e0nh cho L\u1ef1a ch\u1ecdn khu\u00f4n kh\u1ed5 ESG<\/a><\/strong>. N\u1ebfu ng\u01b0\u1eddi d\u00f9ng ch\u00ednh c\u1ee7a b\u1ea1n l\u00e0 c\u00e1c nh\u00e0 cung c\u1ea5p v\u1ed1n, th\u00ec c\u00e1c r\u1ee7i ro b\u1ec1n v\u1eefng c\u00f3 \u00fd ngh\u0129a v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 s\u1ebd chi ph\u1ed1i c\u1ea5u tr\u00fac b\u00e1o c\u00e1o. N\u1ebfu b\u1ed1i c\u1ea3nh b\u00e1o c\u00e1o c\u1ee7a b\u1ea1n y\u00eau c\u1ea7u m\u1ed9t c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 t\u00e1c \u0111\u1ed9ng, th\u00ec t\u00ednh ch\u1ea5t tr\u1ecdng y\u1ebfu k\u00e9p s\u1ebd m\u1edf r\u1ed9ng ph\u1ea1m vi v\u00e0 c\u01a1 s\u1edf b\u1eb1ng ch\u1ee9ng.<\/p>\n\n\n\n

<\/span>Quy tr\u00ecnh l\u1ef1a ch\u1ecdn th\u1ef1c ti\u1ec5n d\u00e0nh cho c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t \u0111a \u0111\u1ecba \u0111i\u1ec3m<\/span><\/h2>\n\n\n\n

Quy tr\u00ecnh l\u1ef1a ch\u1ecdn khung ESG kh\u1ea3 thi c\u1ea7n \u0111\u1ee7 \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 \u00e1p d\u1ee5ng tr\u00ean nhi\u1ec1u nh\u00e0 m\u00e1y nh\u01b0ng c\u0169ng \u0111\u1ee7 c\u1ea5u tr\u00fac \u0111\u1ec3 ch\u1ecbu \u0111\u01b0\u1ee3c s\u1ef1 xem x\u00e9t n\u1ed9i b\u1ed9. \u0110\u1ed1i v\u1edbi nh\u00e0 s\u1ea3n xu\u1ea5t \u0111a \u0111\u1ecba \u0111i\u1ec3m, \u0111i\u1ec1u \u0111\u00f3 th\u01b0\u1eddng bao g\u1ed3m n\u0103m b\u01b0\u1edbc: x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi d\u00f9ng v\u00e0 ph\u1ea1m vi th\u1ea9m quy\u1ec1n, \u0111\u00e1nh gi\u00e1 c\u00e1c v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu, l\u1eadp b\u1ea3n \u0111\u1ed3 b\u1eb1ng ch\u1ee9ng v\u00e0 ch\u1ee7 s\u1edf h\u1eefu, thi\u1ebft l\u1eadp c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 ghi l\u1ea1i l\u00fd do.<\/p>\n\n\n\n

\"Quy<\/figure>\n\n\n\n

<\/span>X\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi d\u00f9ng v\u00e0 khu v\u1ef1c ph\u00e1p l\u00fd tr\u01b0\u1edbc ti\u00ean.<\/span><\/h3>\n\n\n\n

H\u00e3y xem x\u00e9t m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed khu v\u1ef1c c\u00f3 nh\u00e0 m\u00e1y \u1edf Malaysia, Th\u00e1i Lan v\u00e0 Vi\u1ec7t Nam, c\u00f9ng v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng \u1edf ch\u00e2u \u00c2u. Nh\u00f3m t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u1ea7n c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn kh\u00ed h\u1eadu v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng d\u00e0nh cho nh\u00e0 \u0111\u1ea7u t\u01b0; \u0111\u01a1n v\u1ecb ch\u00e2u \u00c2u ph\u1ea3i gi\u00e1m s\u00e1t c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn ESRS; v\u00e0 b\u1ed9 ph\u1eadn ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a c\u00f4ng ty mu\u1ed1n c\u00f3 b\u00e1o c\u00e1o r\u1ed9ng h\u01a1n cho c\u00e1c b\u00ean li\u00ean quan, c\u00f3 th\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi Ti\u00eau chu\u1ea9n GRI. S\u1ef1 k\u1ebft h\u1ee3p n\u00e0y ngay l\u1eadp t\u1ee9c thu h\u1eb9p logic l\u1ef1a ch\u1ecdn v\u00ec m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng b\u00e1o c\u00e1o kh\u00e1c nhau c\u00f9ng m\u1ed9t l\u00fac.<\/p>\n\n\n\n

\u1ede giai \u0111o\u1ea1n n\u00e0y, h\u00e3y x\u00e1c \u0111\u1ecbnh m\u1ed9t khu\u00f4n kh\u1ed5 do \u0111\u1ed1i t\u01b0\u1ee3ng b\u00e1o c\u00e1o d\u1eabn d\u1eaft ch\u1ee9 kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean ch\u1ee7 \u0111\u1ec1. B\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 d\u1eabn d\u1eaft vi\u1ec7c di\u1ec5n gi\u1ea3i Chu\u1ea9n m\u1ef1c c\u00f4ng b\u1ed1 th\u00f4ng tin b\u1ec1n v\u1eefng IFRS, b\u1ed9 ph\u1eadn b\u1ec1n v\u1eefng c\u00f3 th\u1ec3 \u0111i\u1ec1u ph\u1ed1i vi\u1ec7c bao qu\u00e1t c\u00e1c ch\u1ee7 \u0111\u1ec1 GRI, v\u00e0 b\u1ed9 ph\u1eadn ph\u00e1p l\u00fd ho\u1eb7c tu\u00e2n th\u1ee7 c\u00f3 th\u1ec3 theo d\u00f5i c\u00e1c y\u00eau c\u1ea7u c\u1ee7a Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o b\u1ec1n v\u1eefng ch\u00e2u \u00c2u li\u00ean quan \u0111\u1ebfn c\u1ea5u tr\u00fac nh\u00f3m. K\u1ebft qu\u1ea3 \u0111\u1ea7u ra kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t b\u00e1o c\u00e1o ho\u00e0n ch\u1ec9nh; \u0111\u00f3 l\u00e0 m\u1ed9t b\u1ea3n \u0111\u1ed3 ph\u00e2n c\u00f4ng tr\u00e1ch nhi\u1ec7m cho th\u1ea5y ai \u0111ang l\u1ef1a ch\u1ecdn cho tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng n\u00e0o.<\/p>\n\n\n\n

<\/span>\u0110\u00e1nh gi\u00e1 c\u00e1c ch\u1ee7 \u0111\u1ec1 t\u00e0i li\u1ec7u \u1edf c\u1ea5p \u0111\u1ed9 nh\u00f3m v\u00e0 c\u1ea5p \u0111\u1ed9 nh\u00e0 m\u00e1y<\/span><\/h3>\n\n\n\n

Ti\u1ebfp theo, ch\u00fang ta s\u1ebd ki\u1ec3m tra c\u00e1c ch\u1ee7 \u0111\u1ec1 t\u00e0i li\u1ec7u \u1edf hai c\u1ea5p \u0111\u1ed9: tr\u00ean to\u00e0n doanh nghi\u1ec7p<\/strong> V\u00e0 c\u1ee5 th\u1ec3 theo \u0111\u1ecba \u0111i\u1ec3m<\/strong>. Nh\u00e0 s\u1ea3n xu\u1ea5t \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ee7 \u0111\u1ec1 tr\u00ean to\u00e0n t\u1eadp \u0111o\u00e0n nh\u01b0 ph\u00e1t th\u1ea3i Ph\u1ea1m vi 1 v\u00e0 2, ti\u00eau th\u1ee5 \u0111i\u1ec7n n\u0103ng, an to\u00e0n lao \u0111\u1ed9ng, th\u1ea9m \u0111\u1ecbnh kho\u00e1ng s\u1ea3n xung \u0111\u1ed9t v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 n\u01b0\u1edbc th\u1ea3i, trong khi m\u1ed9t c\u01a1 s\u1edf m\u1ea1 \u0111i\u1ec7n l\u1ea1i c\u00f3 r\u1ee7i ro x\u1eed l\u00fd h\u00f3a ch\u1ea5t cao h\u01a1n m\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed3ng \u0111\u1ec1u cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 t\u00ednh tr\u1ecdng y\u1ebfu k\u00e9p c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u1ea1m vi n\u1ebfu c\u00f4ng ty \u0111ang ho\u1ea1t \u0111\u1ed9ng trong b\u1ed1i c\u1ea3nh b\u00e1o c\u00e1o c\u1ee7a ch\u00e2u \u00c2u, b\u1edfi v\u00ec c\u1ea3 t\u00e1c \u0111\u1ed9ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec1u c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t c\u00f3 c\u1ea5u tr\u00fac.<\/p>\n\n\n\n

Sai l\u1ea7m th\u1ef1c t\u1ebf l\u00e0 \u00e9p bu\u1ed9c m\u1ecdi nh\u00e0 m\u00e1y ph\u1ea3i tu\u00e2n theo c\u00f9ng m\u1ed9t danh s\u00e1ch ki\u1ec3m tra qu\u00e1 s\u1edbm. Thay v\u00e0o \u0111\u00f3, h\u00e3y x\u00e2y d\u1ef1ng m\u1ed9t ma tr\u1eadn ch\u1ee7 \u0111\u1ec1 ph\u00e2n bi\u1ec7t c\u00e1c ch\u1ec9 s\u1ed1 chung v\u1edbi c\u00e1c y\u00eau c\u1ea7u b\u1eb1ng ch\u1ee9ng \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng nh\u00e0 m\u00e1y. \u0110i\u1ec1u \u0111\u00f3 gi\u00fap vi\u1ec7c l\u1eadp b\u1ea3n \u0111\u1ed3 sau n\u00e0y tr\u1edf n\u00ean r\u00f5 r\u00e0ng h\u01a1n v\u00e0 ng\u0103n ch\u1eb7n c\u00e1c nh\u00f3m EHS thu th\u1eadp c\u00e1c h\u1ed3 s\u01a1 kh\u00f4ng li\u00ean quan \u0111\u1ebfn m\u1ed9t khu\u00f4n kh\u1ed5 ho\u1eb7c c\u01a1 s\u1edf c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

<\/span>B\u1eb1ng ch\u1ee9ng b\u1ea3n \u0111\u1ed3, ch\u1ee7 s\u1edf h\u1eefu v\u00e0 h\u1ed3 s\u01a1 ngu\u1ed3n<\/span><\/h3>\n\n\n\n

Sau khi x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ee7 \u0111\u1ec1, h\u00e3y chuy\u1ec3n \u0111\u1ed5i t\u1eebng nhu c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin th\u00e0nh b\u1eb1ng ch\u1ee9ng ho\u1ea1t \u0111\u1ed9ng. \u0110\u1ed1i v\u1edbi nh\u00e0 m\u00e1y \u1edf Malaysia, d\u1eef li\u1ec7u n\u0103ng l\u01b0\u1ee3ng c\u00f3 th\u1ec3 \u0111\u1ebfn t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n n\u01b0\u1edbc h\u00e0ng th\u00e1ng v\u00e0 nh\u1eadt k\u00fd c\u00f4ng t\u01a1 ph\u1ee5 do b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt qu\u1ea3n l\u00fd; d\u1eef li\u1ec7u an to\u00e0n c\u00f3 th\u1ec3 \u0111\u1ebfn t\u1eeb c\u00e1c bi\u1ec3u m\u1eabu s\u1ef1 c\u1ed1 v\u00e0 h\u1ed3 s\u01a1 \u0111\u00e0o t\u1ea1o do b\u1ed9 ph\u1eadn EHS qu\u1ea3n l\u00fd; d\u1eef li\u1ec7u s\u00e0ng l\u1ecdc nh\u00e0 cung c\u1ea5p c\u00f3 th\u1ec3 n\u1eb1m trong b\u1ed9 ph\u1eadn mua s\u1eafm d\u01b0\u1edbi d\u1ea1ng xu\u1ea5t d\u1eef li\u1ec7u ERP v\u00e0 c\u00e1c tuy\u00ean b\u1ed1 \u0111\u00e3 k\u00fd. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t l\u00e0 k\u1ebft n\u1ed1i m\u1ed7i ch\u1ee7 \u0111\u1ec1 v\u1edbi m\u1ed9t ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1ee5 th\u1ec3, m\u1ed9t h\u1ec7 th\u1ed1ng ngu\u1ed3n, m\u1ed9t chu k\u1ef3 xem x\u00e9t v\u00e0 m\u1ed9t \u0111\u1ecbnh d\u1ea1ng h\u1ed3 s\u01a1 nh\u1ea5t \u0111\u1ecbnh.<\/p>\n\n\n\n

\u0110\u00e2y c\u0169ng l\u00e0 n\u01a1i m\u00e0 vi\u1ec7c l\u1eadp b\u1ea3n \u0111\u1ed3 gi\u00fap gi\u1ea3m s\u1ef1 tr\u00f9ng l\u1eb7p gi\u1eefa c\u00e1c Ti\u00eau chu\u1ea9n GRI, Ti\u00eau chu\u1ea9n C\u00f4ng b\u1ed1 Th\u00f4ng tin B\u1ec1n v\u1eefng IFRS v\u00e0 ESRS. M\u1ed9t b\u1ea3n ghi ti\u00eau th\u1ee5 \u0111i\u1ec7n n\u0103ng duy nh\u1ea5t c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 nhi\u1ec1u lu\u1ed3ng b\u00e1o c\u00e1o, nh\u01b0ng \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 c\u00e1c th\u00f4ng tin c\u00f4ng b\u1ed1 l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, ph\u00f9 h\u1ee3p ho\u1eb7c tu\u00e2n th\u1ee7 theo m\u1eb7c \u0111\u1ecbnh. L\u1eadp b\u1ea3n \u0111\u1ed3 l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p t\u1ed5 ch\u1ee9c n\u1ed9i b\u1ed9, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y m\u1ed9t t\u1eadp h\u1ee3p c\u00e2u tr\u1ea3 l\u1eddi \u0111\u00e1p \u1ee9ng t\u1ea5t c\u1ea3 c\u00e1c y\u00eau c\u1ea7u.<\/p>\n\n\n\n

\"Quy<\/figure>\n\n\n\n

<\/span>Thi\u1ebft l\u1eadp c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t tr\u00ean to\u00e0n b\u1ed9 nh\u00e0 m\u00e1y v\u00e0 c\u00e1c ch\u1ee9c n\u0103ng.<\/span><\/h3>\n\n\n\n

Sau khi l\u1eadp b\u1ea3n \u0111\u1ed3, h\u00e3y ch\u00ednh th\u1ee9c h\u00f3a c\u00e1c quy tr\u00ecnh ki\u1ec3m so\u00e1t xung quanh vi\u1ec7c n\u1ed9p, xem x\u00e9t, ph\u00ea duy\u1ec7t v\u00e0 l\u01b0u tr\u1eef. Trong v\u00ed d\u1ee5 v\u1ec1 nh\u00e0 s\u1ea3n xu\u1ea5t \u0111i\u1ec7n t\u1eed, c\u00e1c k\u1ef9 s\u01b0 nh\u00e0 m\u00e1y n\u1ed9p bi\u1ec3u m\u1eabu n\u0103ng l\u01b0\u1ee3ng h\u00e0ng th\u00e1ng, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh t\u1ea1i ch\u1ed7 x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a chi ph\u00ed, b\u1ed9 ph\u1eadn EHS xem x\u00e9t ph\u00e2n lo\u1ea1i s\u1ef1 c\u1ed1 v\u00e0 b\u1ed9 ph\u1eadn ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a c\u00f4ng ty ph\u00ea duy\u1ec7t h\u1ed3 s\u01a1 t\u1ed5ng h\u1ee3p tr\u01b0\u1edbc khi b\u00e1o c\u00e1o s\u1eed d\u1ee5ng. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra m\u1ed9t chu\u1ed7i c\u00f3 th\u1ec3 truy v\u1ebft thay v\u00ec ph\u1ea3i li\u00ean t\u1ee5c tra c\u1ee9u b\u1ea3ng t\u00ednh v\u00e0o cu\u1ed1i n\u0103m.<\/p>\n\n\n\n

Jodoo<\/a><\/strong> N\u00f3 ph\u00f9 h\u1ee3p \u1edf giai \u0111o\u1ea1n tri\u1ec3n khai n\u00e0y v\u00ec c\u00e1c nh\u00f3m c\u00f3 th\u1ec3 c\u1ea5u h\u00ecnh c\u00e1c bi\u1ec3u m\u1eabu d\u00e0nh ri\u00eang cho t\u1eebng nh\u00e0 m\u00e1y, quy\u1ec1n h\u1ea1n d\u1ef1a tr\u00ean vai tr\u00f2, quy tr\u00ecnh ph\u00ea duy\u1ec7t, quy t\u1eafc \u0111\u00ednh k\u00e8m v\u00e0 l\u1ecbch nh\u1eafc nh\u1edf m\u00e0 kh\u00f4ng c\u1ea7n x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng t\u00f9y ch\u1ec9nh t\u1eeb \u0111\u1ea7u. \u0110i\u1ec1u \u0111\u00f3 r\u1ea5t quan tr\u1ecdng khi m\u1ed9t \u0111i\u1ec3m d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c \u00e1nh x\u1ea1 b\u1edfi khung c\u1ea7n b\u1eb1ng ch\u1ee9ng h\u00ecnh \u1ea3nh tr\u00ean thi\u1ebft b\u1ecb di \u0111\u1ed9ng t\u1ea1i nh\u00e0 m\u00e1y, xem x\u00e9t t\u00e0i ch\u00ednh t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 nh\u1eadt k\u00fd ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ghi l\u1ea1i xuy\u00ean su\u1ed1t c\u00e1c ch\u1ee9c n\u0103ng.<\/p>\n\n\n\n

<\/span>Ghi l\u1ea1i l\u00fd do v\u00e0 gi\u1eef l\u1ea1i \u0111\u1ec3 c\u00f3 th\u1ec3 xem x\u00e9t l\u1ea1i.<\/span><\/h3>\n\n\n\n

B\u01b0\u1edbc cu\u1ed1i c\u00f9ng l\u00e0 ghi l\u1ea1i l\u00fd do l\u1ef1a ch\u1ecdn t\u1eebng khung ph\u00e2n t\u00edch, ph\u1ea1m vi c\u00e1c ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o, nh\u1eefng th\u1ef1c th\u1ec3 n\u00e0o \u0111\u01b0\u1ee3c bao g\u1ed3m v\u00e0 b\u1eb1ng ch\u1ee9ng \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u1edf \u0111\u00e2u. \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m, nh\u1eadt k\u00fd quy\u1ebft \u0111\u1ecbnh n\u00e0y th\u01b0\u1eddng quan tr\u1ecdng kh\u00f4ng k\u00e9m g\u00ec d\u1eef li\u1ec7u v\u00ec ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o, quy\u1ec1n s\u1edf h\u1eefu v\u00e0 ranh gi\u1edbi nh\u00e0 m\u00e1y thay \u0111\u1ed5i theo th\u1eddi gian. L\u00fd do \u0111\u01b0\u1ee3c ghi ch\u00e9p l\u1ea1i c\u0169ng gi\u00fap chu k\u1ef3 b\u00e1o c\u00e1o ti\u1ebfp theo b\u1eaft \u0111\u1ea7u t\u1eeb logic \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t thay v\u00ec d\u1ef1a v\u00e0o tr\u00ed nh\u1edb.<\/p>\n\n\n\n

<\/span>K\u1ebft lu\u1eadn: Bi\u1ebfn c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 khung ESG th\u00e0nh m\u1ed9t h\u1ec7 th\u1ed1ng kh\u1ea3 thi v\u1edbi Jodoo<\/a><\/span><\/h2>\n\n\n\n

\u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t, vi\u1ec7c l\u1ef1a ch\u1ecdn gi\u1eefa... khu\u00f4n kh\u1ed5 ESG<\/strong><\/a> Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o kh\u00f4ng ph\u1ea3i l\u00e0 t\u00ecm ki\u1ebfm m\u1ed9t khu\u00f4n m\u1eabu chung cho t\u1ea5t c\u1ea3 m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi ng\u01b0\u1eddi d\u00f9ng, khu v\u1ef1c ph\u00e1p l\u00fd, ch\u1ee7 \u0111\u1ec1 tr\u1ecdng y\u1ebfu, ngu\u1ed3n b\u1eb1ng ch\u1ee9ng v\u00e0 y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t c\u1ee7a b\u1ea1n. M\u1ed9t t\u1eadp \u0111o\u00e0n nh\u00e0 m\u00e1y b\u00e1o c\u00e1o cho nh\u00e0 \u0111\u1ea7u t\u01b0, c\u01a1 quan qu\u1ea3n l\u00fd, kh\u00e1ch h\u00e0ng v\u00e0 l\u00e3nh \u0111\u1ea1o n\u1ed9i b\u1ed9 th\u01b0\u1eddng c\u1ea7n m\u1ed9t s\u1ef1 k\u1ebft h\u1ee3p c\u00f3 c\u1ea5u tr\u00fac gi\u1eefa c\u00e1c ti\u00eau chu\u1ea9n, th\u00f4ng tin c\u00f4ng b\u1ed1 v\u00e0 quy t\u1eafc b\u00e1o c\u00e1o, thay v\u00ec m\u1ed9t khu\u00f4n kh\u1ed5 \u0111\u01a1n gi\u1ea3n duy nh\u1ea5t.<\/p>\n\n\n\n

V\u00ec v\u1eady, c\u00e2u h\u1ecfi th\u1ef1c ti\u1ec5n kh\u00f4ng ch\u1ec9 l\u00e0 b\u1ea1n tham kh\u1ea3o khung ESG n\u00e0o, m\u00e0 c\u00f2n l\u00e0 c\u00e1ch c\u00e1c c\u01a1 s\u1edf c\u1ee7a b\u1ea1n thu th\u1eadp, xem x\u00e9t v\u00e0 theo d\u00f5i c\u00e1c h\u1ed3 s\u01a1 c\u01a1 b\u1ea3n. N\u1ebfu nh\u1eadt k\u00fd n\u0103ng l\u01b0\u1ee3ng n\u1eb1m trong b\u1ea3ng t\u00ednh, s\u1ef1 c\u1ed1 an to\u00e0n v\u1eabn \u0111\u01b0\u1ee3c ghi tr\u00ean gi\u1ea5y v\u00e0 c\u00e1c tuy\u00ean b\u1ed1 c\u1ee7a nh\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c g\u1eedi qua email, th\u00ec vi\u1ec7c \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o s\u1ebd kh\u00f3 th\u1ef1c hi\u1ec7n tr\u00ean di\u1ec7n r\u1ed9ng gi\u1eefa c\u00e1c nh\u00e0 m\u00e1y. Quy tr\u00ecnh l\u00e0m vi\u1ec7c c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c x\u00e2y d\u1ef1ng c\u00e1c chu k\u1ef3 b\u00e1o c\u00e1o ESG c\u00f3 th\u1ec3 l\u1eb7p l\u1ea1i c\u00e0ng d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n\n\n\n

Jodoo<\/strong><\/a> N\u1ec1n t\u1ea3ng n\u00e0y c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 nh\u01b0 m\u1ed9t n\u1ec1n t\u1ea3ng kh\u00f4ng c\u1ea7n l\u1eadp tr\u00ecnh d\u00e0nh cho c\u00e1c nh\u00f3m s\u1ea3n xu\u1ea5t. B\u1ea1n c\u00f3 th\u1ec3 c\u1ea5u h\u00ecnh c\u00e1c bi\u1ec3u m\u1eabu \u0111\u01b0\u1ee3c \u00e1nh x\u1ea1 theo khung, quy\u1ec1n h\u1ea1n d\u1ef1a tr\u00ean vai tr\u00f2, quy tr\u00ecnh ph\u00ea duy\u1ec7t, l\u1eddi nh\u1eafc, t\u1ec7p \u0111\u00ednh k\u00e8m, thu th\u1eadp d\u1eef li\u1ec7u tr\u00ean thi\u1ebft b\u1ecb di \u0111\u1ed9ng, b\u1ea3ng \u0111i\u1ec1u khi\u1ec3n v\u00e0 t\u00edch h\u1ee3p \u0111\u1ec3 c\u00e1c nh\u00f3m nh\u00e0 m\u00e1y, EHS, mua s\u1eafm, t\u00e0i ch\u00ednh v\u00e0 CNTT c\u00f9ng l\u00e0m vi\u1ec7c tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng ghi nh\u1eadn d\u1eef li\u1ec7u.<\/p>\n\n\n\n

N\u1ebfu b\u1ea1n mu\u1ed1n chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o ESG th\u00e0nh m\u1ed9t quy tr\u00ecnh l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n t\u1eeb nh\u00e0 m\u00e1y \u0111\u1ebfn t\u1eadp \u0111o\u00e0n, b\u1ea1n c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed<\/a><\/strong> ho\u1eb7c \u0110\u1eb7t l\u1ecbch d\u00f9ng th\u1eed<\/strong><\/a> V\u1edbi Jodoo.<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

T\u00ecm hi\u1ec3u c\u00e1ch l\u1ef1a ch\u1ecdn khung ESG cho b\u00e1o c\u00e1o s\u1ea3n xu\u1ea5t. So s\u00e1nh GRI, IFRS v\u00e0 ESRS, sau \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi Jodoo. B\u1eaft \u0111\u1ea7u d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed.<\/p>","protected":false},"author":1,"featured_media":9337,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-9562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solutions"],"blocksy_meta":[],"yoast_head":"\nESG Frameworks for Manufacturers: A Selection Guide - Jodoo Blog<\/title>\n<meta name=\"description\" content=\"Learn how to choose ESG frameworks for manufacturing reporting. Compare GRI, IFRS, and ESRS, then streamline workflows with Jodoo. 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