Sổ tay hướng dẫn tài chính chuyển đổi cho các lĩnh vực khó giảm phát thải khí nhà kính tại Việt Nam

The document outlines a comprehensive methodology for creating and assessing corporate transition plans in Vietnam's high-emission industries. It introduces a 'Five Hallmarks' framework for credible plans, provides sector-specific decarbonization criteria for steel, cement, and basic chemicals, and details the use of sustainability-linked financial instruments. It also presents a five-level classification system for financial institutions to evaluate the maturity and ambition of corporate transitions.

• A credible transition plan must adhere to five core principles: alignment with a 1.5°C global warming limit, reliance on climate science rather than organization-specific goals, exclusion of offsetting mechanisms, prioritization of technological feasibility over economic advantage, and a focus on actual operational compliance rather than mere policy commitments.
• The guide proposes a 'Five Hallmarks' sequential framework to ensure transition plan quality: 1) Paris-aligned performance targets, 2) Robust plans, 3) Implementation actions, 4) Internal monitoring, and 5) External reporting.
• In the steel sector, which accounts for approximately 7% of global CO2 emissions, the guide identifies critical decarbonization measures including the use of Electric Arc Furnaces (EAF), Carbon Capture, Utilization and Storage (CCUS), and hydrogen-based Direct Reduced Iron (DRI).
• The cement industry is the second largest emitter, contributing about 7% of global CO2. In Vietnam, cement production is a major economic pillar but accounts for approximately 15% of the national economy's total emissions.
• The basic chemicals sector is the largest industrial energy consumer globally, with basic chemicals accounting for nearly 60% of the sector's energy consumption and 75% of its Scope 1 and 2 GHG emissions.
• Financial institutions can use a five-level classification system to categorize corporate transitions: 1) No action, 2) Committed, 3) Aligning, 4) Aligned, and 5) Net Zero.
• Sustainability-Linked Bonds (SLBs) and Sustainability-Linked Loans (SLLs) are recommended as flexible tools for hard-to-abate sectors because they link financial incentives to the achievement of Sustainability Performance Targets (SPTs) rather than requiring pre-defined eligible projects.

APA

Gupta, S., & Wong, C. X. (2025). Sổ tay hướng dẫn tài chính chuyển đổi cho các lĩnh vực khó giảm phát thải khí nhà kính tại Việt Nam. Climate Bonds Initiative. https://www.climatebonds.net/files/documents/publications/Vietnam-Report_Vietnamese.pdf

Chicago

Gupta, Shaurya, and Chi Xiang Wong. Sổ tay hướng dẫn tài chính chuyển đổi cho các lĩnh vực khó giảm phát thải khí nhà kính tại Việt Nam. Climate Bonds Initiative, 2025. https://www.climatebonds.net/files/documents/publications/Vietnam-Report_Vietnamese.pdf.

Wikipedia

{{cite report |last1=Gupta |first1=Shaurya |last2=Wong |first2=Chi Xiang |title=Sổ tay hướng dẫn tài chính chuyển đổi cho các lĩnh vực khó giảm phát thải khí nhà kính tại Việt Nam |publisher=Climate Bonds Initiative |date=April 2025 |url=https://www.climatebonds.net/files/documents/publications/Vietnam-Report_Vietnamese.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{gupta2025tay, author = {Gupta, Shaurya and Wong, Chi Xiang}, title = {{Sổ tay hướng dẫn tài chính chuyển đổi cho các lĩnh vực khó giảm phát thải khí nhà kính tại Việt Nam}}, institution = {Climate Bonds Initiative}, year = {2025}, month = apr, url = {https://www.climatebonds.net/files/documents/publications/Vietnam-Report_Vietnamese.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }