Table A2

Description of corporate social responsibility information disclosure

ItemsDescription
EN1Total direct and indirect greenhouse gas emissionsEffect on environment
EN2Measures and initiatives to reduce greenhouse gas emissions
EN3The total amount of raw materials used for the manufacture and packaging of the products as well as services of the organization during the yearManagement of raw materials
EN4The percentage of materials recycled to produce products and services of the organization
EN5Energy consumption – directly and indirectly
EN6Energy savings through initiatives of efficiently using energy
EN7The report on energy saving initiatives (providing products and services to save energy or use renewable energy) and the report on the results of these initiatives
EN8Water supply and amount of water used
EN9Percentage and total volume of water recycled and reused
EN10Number of times the firm is fined for failing to comply with laws and regulations on environmentCompliance with the law on environmental protection
EN11The total amount to be fined for failing to comply with laws and regulations on the environment
EN12Number of employees and average wages of workersPolicies related to employees
EN13The average salary of workers
EN14Labour policies to ensure the health, safety and welfare of workers
EN15The average number of training hours per year, according to the staff and classified staff
EN16The skills development and continuous learning programme to support workers employment and career development
EN17The community investments and other community development activities, including financial assistance to community service
EN18Green capital market activities under the guidance of the State Securities Commission of VietnamReport on responsibility for the local community

Source(s): The table is created by authors

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