CORPORATE SUSTAINABILITY INDEX 2024

(CSI 2024)
I. Introduction to the CSI 2024
The CSI 2024 is updated and adapted to meet Vietnamese regulatory
compliance requirements as of 2024 and sustainability reporting requirements
and, at the same time, integrate required environmental, social and corporate
governance (E-S-G) factors into strategy and resource allocation; and construct
and carry out action plans, record and store performance data. The CSI 2024 is
divided into two large sections and six parts as follows:
Section A: Company overview
Part I: General information
Part II: Organizational structure, organizational model and key personnel
Section B: Rating indicators and grading scale
Part III: Performance Indicators in three years, 2021 - 2023 (Index I -
Indicator)
Part IV: Corporate Governance Indicators (Index G - Governance)
Part V: Environmental Indicators (Index E - Environment)
Part VI: Labor and Social Indicators (Index L&S - Labor and Social)
The CSI 2024 is comprised of 153 indicators, grouped into Core (C)
indicators and Advanced (A) indicators.
The CSI 2024 has 95 Core (C) indicators and 58 Advanced (A) indicators.
Core (C) indicators: These indicators cover regulatory compliance, so
companies are required to complete all C indicators that match their business
characteristics.
Advanced (A) indicators: Companies regardless of type and size can fill A
indicators in addition to mandatory C indicators. This means that, while
respecting the law, companies have been building a healthy business ecosystem
to ensure long-term and sustainable benefits for partners and other
stakeholders.

II. Grading scale

The maximum score that a company can achieve is 1,000 points,
specifically allocated as follows:
Section A - Company overview: 50 points
Part I: General information None

Part II: Organizational structure, 50

organizational model and key
personnel
Total 50

Section B: Rating indicators and grading scale Section: 950

Part III: Performance Indicators in 450
2021 - 2022 - 2023
Bonus score for Part III 5
Part IV: Corporate Governance 150
Indicators (G) 15
Bonus score for Part IV
Part V: Environmental Indicators (E) 150
Bonus score for Part V 15
Part VI: Labor and Social Indicators 150
(L&S) 15
Bonus score for Part V
A - Company Overview
PART I - GENERAL INFORMATION
Official company name
Abbreviation
Year of establishment
Tax code
Stock ticker symbol (if
any)
Type of business SOE Private FDI Others
organization

Size (defined by the Law Large Medium Small Micro

on Enterprises)

Field of activity Manufacturing Trading – Service Mixed

Registered business
address

Telephone

Email

Website

Legal representative Position Telephone Email

1…….
2…….

Financial information
Description Unit 2021 2022 2023
Registered capital million
VND
Capital spent on million
business operations VND
Financial statements report (attach the (attach the (attach the
(audited file) file) file)
recommended)
Scale of industrial factory/workshop/farming area (if any)

Name Workforce Production Usable land

capacity area
(including
 water surface,
if any)
1……
2…..
3…..
…….
Main manufactured 1.
products 2.
3.
….
Main service products 1.
2.
3.
….
Annual sales of main products and services
Product name Unit 2021 2022 2023
1….
2….
….
Annual revenue of main products and services
Product name Unit 2021 2022 2023
1…. million
2…. VND
….
Main markets

Domestic Revenue Foreign markets Revenue

markets proportion (%) (country, proportion (%)
(province, city, territory)
region)
1…… ……. 1…… …….
2….. ……. 2….. …….
3….. ……. 3….. …….
……. ……. ……. …….
Subsidiary companies, member companies, branches (if any)

Name Address Area of activity Revenue

1…….
2…….
3…….
………
Current standards/tools applied to business
(Certifications are assessed and granted by independent units, with
validity time until the submission time of the CSI Program 2024)

Quality standards Environmental Labor - Social standards

standards
…….. ………. ……..
Status of regulatory compliance during the evaluation period
(From January 1, 2021 to the submission date of the CSI Program 2024)
Content Violation The company has completely
addressed it, which is confirmed by
competent bodies.
Yes No Yes No Documentary
evidence
Violations of
environmental laws

Violations of labor
laws

Other violations
(please specifically
detailed)

NOTE: This General Information part is not rated or scored

PART II: ORGANIZATIONAL STRUCTURE, ORGANIZATIONAL MODEL AND
KEY PERSONNEL

NOTE
Part II provides the information regarding the organizational structure,
organizational arrangement and operation, division of tasks to
departments/units, and decision-making process to the Judging Panel of the CSI
2024 Program. Candidates are required to provide information on their
organizational structure, work assignment documents, and decision-making
processes. Part II is evaluated and scored as follows:
1. Maximum total score: 50
2. Rating grades and scores include
- Excellent: 50
- Good: 35
- Average: 25
- N/A (not available): 0
3. Evaluation and scoring method: Based on the information and documents
provided by companies in Part II, the Judging Panel will evaluate and score
according to the grades hereinabove.
B – RATING INDICATORS AND GRADING SCALE
PART III: PERFORMANCE INDICATORS IN THREE YEARS (INDEX I)
DESCIPTION Unit 2021 2022 2023 Not Proofs Max Re
applica provid score ma
ble ed rks
ECONOMY
I1 C Gross revenue millio 20
n VND
I2 A Net revenue from millio 10
activities in n VND
sectors with
significant
climate impacts
I3 C Profit before tax % 20
I4 C Return on equity % 12
(ROE)
I5 C Return on assets % 12
(ROA)
I6 C Return on sales % 12
(ROS)
I7 C Contributions to millio 12
the State Budget n VND
I8 A Contributions to millio 10
community and n VND
society through
programs/initiativ
es
I9 C Operation millio 16
expenditure n VND
(OpEx) allocated
to sustainable
development
plans/activities
I 10 C Capital millio 16
Expenditure n VND
(CapEx) allocated
to sustainable
development
plans/activities
I 11 A Expected cost millio 10
reduction from n VND
climate change
mitigation and
adaptation
activities
XÃ HỘI
I 12 C Total official Perso 8
employees n
I 13 C Female Perso 8
 employees n
I 14 A Underage Perso 6
employees (if n
any)
I 15 A Employees with Perso 6
disabilities (if n
any)
I 16 C Percentage of % 8
female managers
(from
departmental
deputy manager
onwards)
I 17 C Percentage of % 8
female members
in the Executive
Board, the Board
of Directors
I 18 C Average income Millio 12
of employees n VND
I 19 C Average income Millio 12
of employees by n VND
gender (male,
female)
I 20 C Percentage of % 12
employees with
paid compulsory
insurances on
total employees
entitled to such
insurances
I 21 C Average number hour 12
of training/
coaching hours
for employees a
year (give details
of hours of job
training, hours of
occupational
safety and health
I 22 C Average number hour 12
of corporate
governance
training/ updating
hours provided by
top leaders
I 23 C Turnover rate % 10
(newly recruited
employees versus
total employees
 resigned,
including retirees
by age group,
gender, disability
and locality)
I 24 C Number of labor case 12
disputes in the
workplace
I 25 C Percentage of % 12
lawfully received
and settled labor
disputes
I 26 C Number of case 12
workplace
accidents and
incidents in the
reporting period
ENVIRONMENT – CLIMATE CHANGE
Input material
and solid waste
management
I 27 C Volume of raw ton 10
material used for
production
(Specify each
type of material)
--
--
--
I 28 A Percentage of % 6
input materials,
scraps collected,
sorted, reused
and recycled
I 29 C Percentage of % 8
ordinary
industrial solid
waste sorted,
collected, stored,
recycled and
treated by law
I 30 C Percentage of % 8
municipal solid
waste sorted,
collected, stored,
reused, recycled
and treated by
law
I 31 A Percentage of raw % 6
materials for
 packaging
production
sorted, collected
and recycled
I 32 A Number of num 4
programs/ ber
projects/
initiatives
executed to
reduce plastic
waste
Energy and fuel
consumption
I 33 C Total primary 10
energy consumed
- LNG
- Biomass
- Renewable
energy
- Others
I 34 C Total secondary 10
energy consumed
- Electricity
from
national grid
- Electricity
from
renewable
energy
sources
- Oil
- Gasoline
- Others
I 35 A Percentage of % 6
clean energy and
renewable energy
in the energy
structure in
manufacturing/
business
I 36 A Percentage of % 8
energy saved after
energy efficiency
measures are
applied
I 37 A Rate of waste % 6
heat collected
and recirculated
in production
I 38 A Percentage of % 6
 vehicles running
on electricity and
clean energy
used by
employees
Emission
management
and air quality
I 39 A Total greenhouse 6
gas emissions
(CO2 equivalents)
I 40 A Greenhouse gas 6
emissions to total
revenue
I 41 C Amount of air- 10
polluting
emissions
- Fine dust
PM 2.5
- NOx gases
- …
Water use and
management
I 42 C Total amount of m3 10
water
consumption,
divided by source
- Domestic
water
- Surface
water
- Groundwat
er
- Rainwater
I 43 C Amount of water m3 10
consumed by
product/service
unit
I 44 C Percentage of % 10
wastewater
collected and
treated according
to mandatory
standards and
technical
regulations before
being discharged
into the
environment
I 45 A Percentage of % 6
 wastewater
collected and
reused in
production
I 46 A Number of water 4
source
regeneration/
restoration
projects/
initiatives
implemented:
- Number of
projects
- Invested
fund
TOTAL SCORE 450
Max bonus score 5
MAX SCORE FOR INDEX 455
I
 PART IV: CORPORATE GOVERNANCE INDICATORS (INDEX G)
Implemented Proofs Max Re
CORPORATE GOVERNANCE
by the provid scor mar
INDICATORS
Company ed e ks
Yes No
COMMITMENTS ON SUSTAINABLE DEVELOPMENT

G1 C The business plan includes 14

environmental and social targets
and aligns with sustainable
development programs (e.g.
responding to/ demonstrating the
United Nations' Sustainable
Development Goals (SDGs)
G 2 A Assign members of the top 6
management (Board of
Directors/Board of Members/Board
of Management), responsible
departments/officers (or assign full-
time officers) in charge of
sustainable development
G 3 A Report on how the top 6
management oversees the
company’s control of its impacts on
economy, environment and people
RISK MANAGEMENT
G 4 C Build policies, processes and 10
organizational structure to perform
risk management in
production/business-related
activities
G 5 A Publish the company’s risk profile 6
and controls, including
identification and assessment of
risks and opportunities in
connection with climate change
G 6 A Devise business continuity 4
programs/ plans in response to
force majeure conditions, natural
disasters and epidemics
G 7 A Carry out programs to raise risk 4
awareness and measures to
control, prevent and mitigate risks
for employees
PROCUREMENT AND SUPPLIER MANAGEMENT
G 8 C Establish and implement policies/ 10
regulations on procurement of
goods and services, including
 company’s commitments on
sustainable development to
suppliers and oblige suppliers to
fulfil compliance commitments
G 9 A Establish and implement processes 6
for sustainable supply chain
management in business, including
the introduction of environmental,
labor and social criteria for
evaluating and selecting suppliers
CUSTOMER SATISFACTION
G C Have policies and information 8
10 channels and conduct surveys on
and evaluations of customer
satisfaction in products/ services to
make further improvements
G C Carry out procedures to settle 8
11 complaints, feedback and
denouncements of customers and
other stakeholders
SPECIFIC POLICIES
G C Develop and implement 8
12 policies/programs for planning,
training, coaching, in-house
mentoring and external mentoring
successive personnel for the Board
of Directors, the Board of Members
and the Senior Executive Board
providing that diversity (e.g.
gender and expertise) is preserved.
G A Develop and adopt a diversity 6
13 policy (e.g. gender and expertise)
in the Board of Directors/the Board
of Members and the Executive
Board
G A Develop and implement official 4
14 policies/regulations on flexible
working
G C Develop and implement 6
15 policies/regulations against sexual
harassment and abuse in the
workplace
G A Develop and implement policies 6
16 against corruption and against
abuse of power (code of conduct)
announced within the company and
to relevant stakeholders
G C Develop and implement 8
17 policies/commitments/code of
 conduct against trade,
consumption and use of wildlife
and products derived from wildlife
COMMUNICATION
G C Establish communication forms 8
18 with partners and stakeholders
G A Prepare and publish the 8
19 sustainability report, the annual
report integrated with the
nonfinancial information
(environmental, labor and social
information)
RESEARCH AND DEVELOPMENT
G A Arrange a specialized department 6
20 within the company to conduct
research and development on
solutions and initiatives with regard
to sustainable development and
combat against climate change
IMPROVEMENT PROGRAM
G A Build processes and conduct 4
21 annual personnel performance
assessments (middle management
and above)
G A Improve management 6
22 system/processes after receiving
constructive opinions
TOTAL SCORE 150
Max bonus score 15
MAX SCORE OF INDEX G 165
PART V: ENVIRONMENTAL INDICATORS (INDEX E)
Implemented by the Proofs Max Remar
ENVIRONMENTAL Company provide scor ks
INDICATORS Yes No Not d e
applicable
COMPLIANCE WITH ENVIRONMENTAL PROTECTION LAW
Environmental permit; environmental tax and fee, and
environmental reporting
E1 C Have valid 8
environmental
permits or
environmental
registers granted by
competent
authorities
E2 C Pay environmental 8
taxes and fees in full
and in time; Place
environmental
protection deposit,
pay for natural
ecosystem services
E3 C Make an annual 8
environmental report,
sent to authorities in
a complete and
timely manner
E4 C Make greenhouse gas 6
emission inventory
reports and create
emission reduction
plans
E5 C Prepare energy audit 6
reports
Waste management, pollution prevention and control,
response to environmental incidents
E6 C Comply with 6
 regulations on
collection,
transportation,
storage and
treatment of ordinary
industrial solid waste
E7 C Comply with 6
regulations on
collection,
transportation,
storage and
treatment of
hazardous solid
waste
E8 C Respect 6
environmental
protection in export,
import and transit of
used machinery,
equipment, vehicles,
raw materials and
scraps
E9 C Implement extended 6
producer
responsibility (EPR)
E 10 C Use chemicals, 6
equipment and tools
economically and
safely
E 11 C Provide enough 6
equipment and tools
to prevent and
respond to
environmental
incidents
E12 C Implement 6
environmental
control, monitoring
and supervision of
wastewater and
emissions in
accordance with
current regulations
ENVIRONMENTAL PROTECTION, RESPONSE TO CLIMATE
CHANGE, CIRCULAR ECONOMY PROMOTION
Using alternative energy, recycling resources
E 13 A Apply solutions to 4
replace fossil fuels,
use clean energy and
 renewable energy in
production and
business to reduce
greenhouse gas
emissions and cope
with climate change
E 14 A Establish a waste 4
management system;
reduce, collect,
recycle and reuse
byproducts, waste
products, product
packaging and plastic
waste
E 15 A Recycle wastewater 4
for reuse
E 16 A Apply the circular 6
economy model in
the product value
chain
Using energy economically and efficiently
E 17 A Adopt and regularly 6
apply regulations on
energy saving
behaviors and
practices:
Implementing energy
saving measures,
changing electricity
using habits,
exercising
economical use of
fuels, etc.
E 18 A Replace and upgrade 6
modern equipment
that consumes less
electricity and fuel,
reduce greenhouse
gas emissions and
diminish emissions
that deplete the
ozone layer, etc.
E 19 A Apply passive cooling 4
to buildings, use heat
resistant materials,
etc.
E 20 A Monitor the intensity 4
and area of natural
lighting, optimize
 surrounding visibility
Extracting and using other natural resources sustainably
E 21 C Exploit, rationally and 6
economically use
natural resources
such as land, surface
water, underground
water, minerals,
forest resources, sea
and natural
ecosystems. Protect
biodiversity, prevent
and combat wildlife
trafficking,
transportation and
use
E 22 A Advocate efficient 4
use of input
materials, use of
environmentally
friendly materials and
less waste
ENVIRONMENT MANAGEMENT, AWARENESS RAISING FOR
EMPLOYEES
E 23 C Arrange personnel in 6
charge of
environmental
protection; inform,
report and allocate
annual budget for
environmental
protection
E 24 C Organize education 6
and communication
activities to raise
awareness on
environmental
protection and
response to climate
change for
employees
E 25 A Consult community 4
opinions on
environmental
impacts caused by
the company on the
community
E 26 A Disclose periodical 4
environmental
 information and
environmental
impacts exerted by
the company
E 27 A Support and assist 4
the community in
environmental
protection and
response to natural
disasters and
environmental
incidents
TOTAL SCORE 150
Max bonus score 15
MAX SCORE OF INDEX E 165
PART VI: LABOR & SOCIAL INDICATORS (INDEX L & S)
Implemented by the Max Remark
Company score s
No
Proofs
LABOR & SOCIAL occurren
provide
INDICATORS ce during
Yes No d
the
evaluatio
n period
HUMAN RESOURCES MANAGEMENT
Comply with the 2.5
contents, principles
L 1 C and authority when
making and executing
employment contracts
Build and register the 2.5
company’s labor
L2 C
regulations with
competent authorities
Respect principles, 2.5
order and procedures
L3 C
of handling disciplinary
actions
Construct the 2.5
mandatory employee
L4 C
management record
book
Conform to regulations 2.5
L 5 C on termination of
employment contracts
Periodically report 2.5
L 6 C labor use to competent
labor authorities
WAGES, BONUS AND COMPULSORY INSURANCE
Build and publicize the 5
salary scale, payroll
L7 C
and labor norms at the
workplace
Establish regulations 3
L 8 A on salary payment for
employees
Pay full salary and 5
overtime pay in time,
L 9 C deliver the statement
on these items to
employees
L A Build and carry out 3
10 employee bonus
 regulations
Pay full compulsory 5
social insurance, health
insurance,
unemployment
insurance and
L
C insurance against work
11
accident and
occupational disease
for all eligible
employees entitled to
such insurances
ALLOWANCE, SUBSIDY AND FRINGE BENEFITS

Buy one of the 1.5

following insurances:
L life insurance, nonlife
A
12 insurance or health
insurance for
employees
Build dormitory and 1.5
L social housing or
A
13 provide housing rent
support for employees
Provide travel 1.5
L fees/vehicle support for
A
14 employees to go to
work
Provide shift meal and 2
L
A lunch allowance for
15
employees
Apply the policy on 2
L
A childcare support for
16
employees
Organize cultural, art 1.5
L and sports activities
A
17 and vacations for
employees
WORKING TIME AND REST TIME
Apply normal working 5
time: No more than 08
L
C hours a day and no
18
more than 48 hours a
week
Ensure weekly rest 4
time, break time
L
C between shifts and
19
break time within a
shift for employees
 Strictly abide by 5
regulations on
L overtime work, night
C
20 shift and working on
holidays and rest days
for employees
OCCUPATIONAL SAFETY AND HEALTH, FOOD SAFETY
Provide periodical 2
L
C health checks for all
21
employees
Have a medical 2
department or hire
L
C medical facilities to
22
provide medical service
according to the law
Perform quality control, 1
L
A food safety and kitchen
23
hygiene for employees
Apply rules, processes 2
and measures to
L
C ensure occupational
24
safety and health at
the workplace
Have an occupational 2
L safety and health
C
25 department as
required
Perform periodic 2
inspections of
L machines and
C
26 equipment subject to
strict safety
requirements
L Assess workplace risks 1
A
27 to employees’ health
Have plans for incident 2
L handling and
C
28 emergency response at
the workplace
Provide full personal 2
L
C protective equipment
29
for employees
Count and classify 2
heavy, hazardous and
L
C dangerous jobs and
30
employees undertaking
such jobs
L C Provide mandatory 2
31 training in occupational
 safety and health for
employees
Carry out annual 2
L
C assessment of the
32
work environment
EDUCATION AND TRAINING
Provide training for 5
L employees before
C
33 changing the position
and the scope of work
Build annual plan and 5
budget for training and
coaching courses on
L skills improvement, on
34 C company regulations
and policies, and on
common laws and
policies for employees
TRADE UNION, COLLECTIVE BARGAINING AGREEMENT
Set up the grassroots 4
trade union or the
L
C employee
35
representative
organization
Facilitate union 4
L members and trade
C
36 union officers to work
effectively
L Carry out lawful 4
C
37 collective bargaining
The content of the 4
collective bargaining
L agreement is not
C
38 contrary to the law and
more helpful to
employees
WORKPLACE DEMOCRACY, INFORMATION EXCHANGE AND
PROCESSING, LABOR DISPUTE SETTLEMENT
Establish and publicize 3
L regulations on
C
39 democracy in the
workplace
Establish and operate 2
an effective
L information exchange
C
40 and processing
mechanism across the
company
L C Organize dialogues in 2
41 the workplace
L Organize annual 2
C
42 employee conferences
Regularly measure 1
L employee satisfaction
A
43 with the company’s
policies and operations
L Lawfully settle labor 2
C
44 disputes
WOMEN’S EMPLOYMENT, SPECIAL LABOR, NON-
DISCRIMINATION AND NO FORCED LABOR
Apply policies on 3
diversity, equality and
L
C inclusion, with focus on
45
gender equality
policies in workplace
Ensure enough 2
L
C showers and restrooms
46
in the workplace
Consult female workers 2
or their representatives
L in making decisions on
C
47 women's rights,
obligations and
interests
L Respect minors 2
C
48 employment principles
L Not apply forced labor 2
C
49 in any form
Apply non- 2
L
C discrimination policy in
50
the workplace
Apply reduced daily 1
L working hours or apply
A part-time work to
51
elderly employees
Ensure the principles of 1
L
A employing employees
52 with disabilities
RELATIONS WITH CUSTOMERS, COMMUNITY AND SOCIETY
Obey product/service 3
branding and
S1 C
marketing
requirements
S 2 C Inspect and evaluate 3
product/service quality
to ensure the safety
and health of
 consumers, especially
children
Apply customer 3
information privacy
and security in the
S3 C
course of collecting,
storing, processing and
using it
Facilitate students to 2
experience internships
S4 A
and probations in the
company
Carry out humanitarian 2
aid initiatives/
S5 A
programs for people
affected by disasters
Take part in local 2
community support
and development
S6 A
programs/activities;
support inclusive
business models
TOTAL SCORE 150
Max bonus score 15
MAX SCORE OF INDEX L&S 165