Title: Corporate sustainability reporting in European, Swiss law and lessons for Vietnam
Título: Informes de sostenibilidad corporativa en el derecho europeo y suizo y lecciones para Vietnam
Autor: Diem Tang Thi Bich, LLM (Law) Lecturer, Faculty of Commercial Law, Ho Chi Minh City University of Law, Ho Chi Minh City, Vietnam, ttbdiem@hcmulaw.edu.vn, ORCID: 0009-0004-5090-9690
Fecha de recepción: 04/03/2026
Fecha de aceptación: 06/04/2026
Fecha de modificación: 08/04/2026
DOI: https://doi.org/10.56398/ajacieda.00482
Documento completo: “Corporate sustainability reporting in European, Swiss law and lessons for Vietnam”
Abstract:
Corporate sustainability reporting is increasingly treated as a legal instrument for environmental and climate accountability, particularly where adverse environmental and human-rights impacts arise along supply chains. In the European Union, the sustainability reporting framework has been designed to standardise corporate disclosures and to generate decision-useful environmental data thereby supporting the reallocation of capital, the management of systemic sustainability risks, and regulatory responses to greenwashing within the internal market. Switzerland, while influenced by European legislative developments, has adopted a more cautious approach regarding the scope of obliged entities and the degree of standardisation, reflecting a distinct calibration between regulatory ambition and compliance capacity.
This article analyses how sustainability reporting obligations are regulated in the EU and Switzerland and draws
