According to PwC Vietnam’s latest survey, 89% of Vietnamese companies plan to implement ESG (Environmental, Social, and Governance) initiatives within the next 2–4 years, a significant increase from 80% three years ago. Foreign-invested (FDI) companies are taking a leading role, reflecting growing interest in corporate sustainability. ESG Initiatives ESG stands for Environment, Social, and Governance, representing a framework for companies to operate sustainably while conside