LAYER 2 · Sustainability reporting & disclosure
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 on "Delivering sustainability commitments". On the Sustainability 360° platform (Bền vững 360°), experts from FTS CSRA unpack its structure, indicator groups and adoption path, helping Vietnamese companies move from compliance to long-term value creation.
Criteria used by FTS Impact Lab
In the Assess tool you can check your initiative against each criterion below (met, partly met, not met, not applicable).
- Full compliance with basic indicators on labour, environment and tax law
- Initiatives beyond compliance in the advanced indicators
- A sustainability strategy or commitment approved by leadership
- Data for governance, environment and social–labour pillars
- The index version matching company size is chosen
Example indicators to track
- Basic indicators met / total
- Advanced initiatives with evidence
- % workers with contracts and social insurance
FTS Impact Lab refers to this framework for analysis and advice. Results are not a certification or an official conformity assessment.