ESG SERVICES

ESG SERVICES

(Environmental, Social and Governance)

Overview

In the context of global climate change and increasingly stringent expectations from investors, financial institutions, and regulators, Environmental, Social and Governance (ESG) considerations have become an integral component of corporate sustainability strategies.

The implementation and disclosure of ESG information not only enable enterprises to comply with emerging regulatory requirements—such as Vietnamese regulations, the EU’s Carbon Border Adjustment Mechanism (CBAM), the Corporate Sustainability Reporting Directive (CSRD), and international sustainability reporting standards issued by the ISSB—but also support enterprises in:

  • Enhancing access to investment capital, green finance, and export markets
  • Systematically managing non-financial and sustainability-related risks
  • Strengthening brand value, transparency, and credibility in capital markets

As a leading independent audit firm in Vietnam and a member of the HLB International network, AASC delivers ESG services through an integrated approach that combines strategic advisory with independent review and assurance of ESG information in accordance with international standards—a capability increasingly demanded by investors and financial institutions.

 

AASC’s Distinct Advantages

 

Global Capabilities with Deep Local Insight

 

Through HLB International—one of the world’s Top 8 global professional networks operating in more than 150 countries—AASC has access to leading global ESG practices while maintaining in-depth understanding of Vietnam’s legal framework, capital markets, and business environment.

 

Strong Audit and Assurance Expertise

 

With over 35 years of audit experience and a Top 5 market position in Vietnam, AASC is well positioned to provide independent ESG review and assurance services in accordance with international standards, including ISAE 3000, ISAE 3410, and the forthcoming ISSA 5000, thereby enhancing the reliability and credibility of ESG disclosures.

 

Multidisciplinary Professional Team

 

AASC’s team of more than 500 professionals brings together expertise in auditing, accounting, legal advisory, finance, and risk management, enabling a robust and quantitative approach to ESG, internal control, and corporate governance matters.

 

Extensive Practical Experience

 

AASC has provided professional services to more than 2,000 clients across all economic sectors, including listed companies, foreign-invested enterprises (FDIs), large state-owned corporations and groups, export-oriented businesses, and industries with significant environmental impact such as manufacturing, energy, real estate, agriculture, and infrastructure.

AASC’s ESG Services

 

  1. ESG Advisory and ESG Reporting Services

 

AASC supports enterprises in developing a structured ESG framework aligned with business strategy and stakeholder expectations.

 

  1. ESG Readiness Assessment and Materiality Analysis
  • Assessment of the current ESG governance and management framework
  • Identification of ESG-related risks and opportunities impacting enterprise value
  • Materiality analysis based on stakeholder engagement

 

  1. ESG Governance Framework and Strategy Development
  • Advisory on ESG governance structures from the Board of Directors to operational levels
  • Development of medium- and long-term ESG objectives and roadmaps (including Net Zero commitments, emissions management, occupational health and safety, diversity and inclusion)
  1. ESG Data Collection and Management Systems
  • Guidance on the measurement and collection of non-financial indicators
  • Coverage of greenhouse gas emissions (Scope 1, 2, and 3), energy consumption, occupational safety, social, and governance indicators
  1. ESG Reporting
  • Preparation and presentation of ESG or Sustainability Reports in accordance with GRI, SASB, TCFD, and ISSB standards
  • Tailored reporting to meet the requirements of stock exchanges, banks, and financial institutions
  1. ESG Review and Assurance Services

 

To enhance the credibility of disclosed ESG information, AASC provides independent ESG review and assurance services.

 

  1. Review and Assurance of ESG Indicators
  • Evaluation of the completeness, reasonableness, and consistency of ESG data
  • Assurance engagements conducted in accordance with international standards (ISAE 3000, ISAE 3410)

 

  1. Compliance Assessment with Standards and Regulations
  • Verification of compliance with GRI, TCFD, and ISSB principles
  • Alignment with regulatory and capital market requirements

 

  1. Management Letter and Improvement Recommendations
  • Identification of weaknesses in ESG data collection and management systems
  • Recommendations to enhance ESG governance, reporting quality, and continuous improvement

 

  1. Verification of Green Finance Information
  • Review and verification of information relating to green loans and green bonds
  • Support for enterprises in accessing preferential financing from domestic and international financial institutions

Contact

For further discussion on an ESG roadmap tailored to your organization, please contact:

 

Mr. Do Manh Cuong
eMBA, CIA, FCMA/CGMA, FCCA, FCPA (Australia & Vietnam)
Deputy Chief Executive Officer

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Tel: (+84) 903 256 280