Frameworks
26 international and Vietnamese frameworks used by FTS Impact Lab to recommend, assess and measure initiatives. Each one links to a full explainer on Sustainability 360°.
Responsible business principles
5ISO 26000 – Social Responsibility
Social responsibility is not charity. It is a company's responsibility for the impacts of its own business. On Sustainability 360° (Bền vững 360°),…
UN Global CompactUN Global Compact – Ten Principles
More than 23,000 companies in over 160 countries have committed to the UN Global Compact's Ten Principles on human rights, labour, environment and…
OECD GuidelinesOECD Guidelines for Multinational Enterprises on Responsible Business Conduct
The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (updated 2023) are government-backed recommendations on risk-based…
UNGPUN Guiding Principles on Business and Human Rights
The UN Guiding Principles on Business and Human Rights (2011) rest on three pillars: the State duty to protect, the corporate responsibility to…
B Lab Standards (B Corp)B Lab Standards (V2) – B Corp Certification
B Corp Certification is awarded by the non-profit B Lab to companies meeting high standards of social and environmental performance, transparency…
Sustainability reporting & disclosure
5GRI Standards – Impact Reporting
GRI is the world's most widely used sustainability reporting standard, focused on a company's impacts on the economy, environment and people. On…
ISSB / IFRS S1 & S2ISSB – IFRS S1 & IFRS S2
The IFRS Foundation's ISSB issued IFRS S1 (general requirements for sustainability-related financial disclosures) and IFRS S2 (climate-related…
SASB StandardsSASB Standards – Industry-based Standards
The SASB Standards comprise 77 industry standards identifying the sustainability topics likely to affect financial performance in each industry,…
ESRSESRS – European Sustainability Reporting Standards
ESRS are the mandatory sustainability reporting standards under the EU Corporate Sustainability Reporting Directive (CSRD). They apply double…
CSI (Việt Nam)CSI – Vietnam Corporate Sustainability Index
Now in its 11th year, the CSI 2026 Index contains 166 indicators for medium and large firms and 105 for small and micro businesses, plus a new part…
Management systems & specialist topics
7GHG Protocol – Greenhouse Gas Accounting
The GHG Protocol is the most widely used international standard for greenhouse gas inventories, split into scope 1 (direct emissions), scope 2…
TNFDTNFD – Nature-related Disclosures
The Taskforce on Nature-related Financial Disclosures (TNFD) sets 14 recommended disclosures across the same four pillars as climate: governance,…
ISO 14001:2026ISO 14001:2026 – Environmental Management Systems
ISO 14001 is the international standard for environmental management systems and can be third-party certified. It follows Plan–Do–Check–Act:…
ISO 45001:2018ISO 45001 – Occupational Health & Safety
Workplace accidents cost lives and disrupt production, and they can also put export orders at risk. On Sustainability 360° (Bền vững 360°), FTS CSRA…
OECD Due DiligenceOECD Due Diligence Guidance for Responsible Business Conduct
The OECD Due Diligence Guidance for Responsible Business Conduct sets out a 6-step process to identify, prevent, mitigate and account for adverse…
ISO 37001:2025ISO 37001:2025 – Anti-bribery Management Systems
Bribery is not only a legal risk; it can also cost a company its contracts and international partners. On Sustainability 360° (Bền vững 360°), FTS…
CHS 2024Core Humanitarian Standard on Quality and Accountability (CHS)
In relief and development work, doing good is not enough; organisations must also be accountable to the people they serve. On Sustainability 360°…
Impact measurement & management
9Theory of Change
Every social programme rests on a belief that doing A will lead to change B, yet that belief is rarely written down and tested. On Sustainability…
Impact FrontiersImpact Frontiers – Five Dimensions of Impact
Saying “the project has positive impact” is not enough. You need to answer what impact, for whom, how much, what your real contribution is and what…
IRIS+IRIS+ – Impact Measurement and Management System
To compare impact across projects, you first need the same measuring stick. The GIIN's IRIS+ is the impact metrics catalogue most widely used by…
OECD-DACOECD-DAC Evaluation Criteria
A programme can complete all its activities yet still fail to create lasting change. The six OECD-DAC criteria help answer that question…
SROI / Social ValueSROI & Principles of Social Value
How much value does each dong spent on a social programme create for the community? SROI answers with a ratio, but the number is only credible when…
UN SDGsSustainable Development Goals – SDGs
The 17 Sustainable Development Goals are the shared language of governments, companies and civil society to 2030, yet many reports stop at adding…
B4SIB4SI – Business for Societal Impact (formerly London Benchmarking Group)
How much a company spends on communities is easy to count; what change that spending creates is what investors and society care about. On…
SDG Impact StandardsSDG Impact Standards for Enterprises
Many companies claim to contribute to the SDGs, but few can show it is properly managed in strategy and operations. UNDP's SDG Impact Standards set…
Chỉ tiêu PTBV Việt NamVietnam Sustainable Development Statistical Indicators
Since 10 March 2025, Vietnam has applied a new set of 145 statistical indicators for sustainable development, replacing the 158-indicator set issued…