{"id":24587,"date":"2025-03-13T15:28:58","date_gmt":"2025-03-13T07:28:58","guid":{"rendered":"https:\/\/www.sedgwick-richardson.com\/views\/from-compliance-to-leadership-how-ifrs-s1-s2-can-shape-strategy-trust-and-brand-value\/"},"modified":"2026-05-28T15:17:28","modified_gmt":"2026-05-28T07:17:28","slug":"tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao","status":"publish","type":"cpt-views","link":"https:\/\/www.sedgwick-richardson.com\/vi\/views\/tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao\/","title":{"rendered":"T\u1eeb tu\u00e2n th\u1ee7 \u0111\u1ebfn d\u1eabn d\u1eaft: IFRS S1 &amp; S2 c\u00f3 th\u1ec3 \u0111\u1ecbnh h\u00ecnh chi\u1ebfn l\u01b0\u1ee3c, ni\u1ec1m tin v\u00e0 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u nh\u01b0 th\u1ebf n\u00e0o"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Th\u1ebf gi\u1edbi ch\u01b0a bao gi\u1edd \u0111\u1eb7t minh b\u1ea1ch l\u00e0m tr\u1ecdng t\u00e2m m\u1ea1nh m\u1ebd nh\u01b0 hi\u1ec7n nay. C\u00e1c b\u00ean li\u00ean quan c\u1ee7a doanh nghi\u1ec7p ng\u00e0y c\u00e0ng y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ef1c h\u00e0nh v\u1ec1 m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb (ESG). C\u00f9ng v\u1edbi \u0111\u00f3, tr\u1ecdng t\u00e2m c\u0169ng d\u1ea7n chuy\u1ec3n sang vi\u1ec7c ch\u1ee9ng minh gi\u00e1 tr\u1ecb kinh doanh c\u1ee7a ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00f3 l\u00e0 l\u00fac IFRS S1 v\u00e0 S2 xu\u1ea5t hi\u1ec7n: \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m thi\u1ebft l\u1eadp m\u1ed9t n\u1ec1n t\u1ea3ng c\u00f4ng b\u1ed1 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u00f3 ch\u1ea5t l\u01b0\u1ee3ng cao, mang t\u00ednh to\u00e0n c\u1ea7u v\u00e0 h\u01b0\u1edbng \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0. V\u1edbi h\u01a1n 30 khu v\u1ef1c ph\u00e1p l\u00fd tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 \u00e1p d\u1ee5ng ho\u1eb7c \u0111ang chu\u1ea9n b\u1ecb tri\u1ec3n khai c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y \u2014 do H\u1ed9i \u0111\u1ed3ng Ti\u00eau chu\u1ea9n Ph\u00e1t tri\u1ec3n B\u1ec1n v\u1eefng Qu\u1ed1c t\u1ebf (ISSB) thu\u1ed9c Qu\u1ef9 Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS Foundation) ph\u00e1t tri\u1ec3n \u2014 t\u1ea7m \u1ea3nh h\u01b0\u1edfng c\u1ee7a b\u1ed9 quy \u0111\u1ecbnh s\u1ebd c\u00f2n ti\u1ebfp t\u1ee5c gia t\u0103ng. Tuy nhi\u00ean, \u0111\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e2u chuy\u1ec7n v\u1ec1 tu\u00e2n th\u1ee7; IFRS S1 v\u00e0 S2 c\u00f2n l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a b\u1ed9 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 x\u00e2y d\u1ef1ng ni\u1ec1m tin v\u1edbi c\u00e1c b\u00ean li\u00ean quan quan tr\u1ecdng nh\u1ea5t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00f9 v\u1eady, IFRS S1 v\u00e0 S2 \u0111\u01b0\u1ee3c nh\u1eadn x\u00e9t ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o t\u00e0i ch\u00edn<strong>h<\/strong>, n\u00ean ch\u01b0a bao qu\u00e1t \u0111\u1ea7y \u0111\u1ee7 kh\u00e1i ni\u1ec7m tr\u1ecdng y\u1ebfu k\u00e9p. \u0110\u00f3 l\u00e0 c\u00f2n xem x\u00e9t t\u00ednh tr\u1ecdng y\u1ebfu v\u1ec1 t\u00e1c \u0111\u1ed9ng \u2014 t\u1ee9c c\u00e1ch ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn n\u1ec1n kinh t\u1ebf, m\u00f4i tr\u01b0\u1eddng v\u00e0 con ng\u01b0\u1eddi, bao g\u1ed3m c\u1ea3 quy\u1ec1n con ng\u01b0\u1eddi theo \u0111\u1ecbnh ngh\u0129a c\u1ee7a GRI. Nhi\u1ec1u khu v\u1ef1c ph\u00e1p l\u00fd, \u0111\u1eb7c bi\u1ec7t l\u00e0 Li\u00ean minh ch\u00e2u \u00c2u th\u00f4ng qua Ch\u1ec9 th\u1ecb B\u00e1o c\u00e1o Ph\u00e1t tri\u1ec3n B\u1ec1n v\u1eefng Doanh nghi\u1ec7p (CSRD) v\u00e0 B\u1ed9 Ti\u00eau chu\u1ea9n B\u00e1o c\u00e1o Ph\u00e1t tri\u1ec3n B\u1ec1n v\u1eefng ch\u00e2u \u00c2u (ESRS), y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 c\u1ea3 hai g\u00f3c nh\u00ecn n\u00e0y \u0111\u1ec3 cung c\u1ea5p m\u1ed9t b\u1ee9c tranh to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 c\u00e1c t\u00e1c \u0111\u1ed9ng, r\u1ee7i ro v\u00e0 c\u01a1 h\u1ed9i li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1edbi tinh th\u1ea7n \u0111\u00f3, h\u00e3y c\u00f9ng nh\u00ecn v\u00e0o nh\u1eefng gi\u00e1 tr\u1ecb m\u00e0 IFRS S1 v\u00e0 S2 c\u00f3 th\u1ec3 mang l\u1ea1i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">V\u1eady <strong>IFRS S1 v\u00e0 S2 l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f3 th\u1ec3 h\u00ecnh dung IFRS S1 v\u00e0 S2 nh\u01b0 nh\u1eefng \u201cb\u1ed9 chuy\u1ec3n ng\u1eef t\u00e0i ch\u00ednh\u201d, \u0111\u01b0\u1ee3c c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 b\u00ean cho vay khuy\u1ebfn kh\u00edch s\u1eed d\u1ee5ng \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i c\u00e1c b\u00e1o c\u00e1o ESG\/ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u1ed1n thi\u1ebfu nh\u1ea5t qu\u00e1n th\u00e0nh m\u1ed9t ng\u00f4n ng\u1eef chung m\u00e0 th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 hi\u1ec3u v\u00e0 so s\u00e1nh. Hai ti\u00eau chu\u1ea9n n\u00e0y t\u1ea1o ra m\u1ed9t b\u1ed9 nguy\u00ean t\u1eafc chung, gi\u00fap c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng d\u01b0\u1edbi g\u00f3c nh\u00ecn kinh doanh, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 c\u00f3 c\u01a1 s\u1edf h\u01a1n.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IFRS S1: N\u1ec1n t\u1ea3ng c\u1ed1t l\u00f5i. IFRS S1 \u0111\u1eb7t ra c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n cho vi\u1ec7c c\u00f4ng b\u1ed1 th\u00f4ng tin t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, k\u1ebft n\u1ed1i c\u00e1c v\u1ea5n \u0111\u1ec1 ESG v\u1edbi hi\u1ec7u qu\u1ea3 kinh doanh \u2014 t\u1eeb d\u00f2ng ti\u1ec1n, kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n \u0111\u1ebfn chi ph\u00ed v\u1ed1n. N\u00f3i ng\u1eafn g\u1ecdn, ti\u00eau chu\u1ea9n n\u00e0y gi\u00fap doanh nghi\u1ec7p truy\u1ec1n \u0111\u1ea1t v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1ec1 nh\u1eefng r\u1ee7i ro v\u00e0 c\u01a1 h\u1ed9i li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng m\u00e0 h\u1ecd \u0111ang \u0111\u1ed1i m\u1eb7t, c\u0169ng nh\u01b0 c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u00f3.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IFRS S2: Tr\u1ecdng t\u00e2m v\u1ec1 kh\u00ed h\u1eadu. IFRS S2 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean n\u1ec1n t\u1ea3ng c\u1ee7a IFRS S1, nh\u01b0ng t\u1eadp trung c\u1ee5 th\u1ec3 v\u00e0o c\u00e1c r\u1ee7i ro v\u00e0 c\u01a1 h\u1ed9i li\u00ean quan \u0111\u1ebfn kh\u00ed h\u1eadu \u2014 t\u1eeb th\u1eddi ti\u1ebft c\u1ef1c \u0111oan, \u0111\u1ecbnh gi\u00e1 carbon, n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o \u0111\u1ebfn qu\u00e1 tr\u00ecnh chuy\u1ec3n d\u1ecbch r\u1ed9ng h\u01a1n sang m\u1ed9t t\u01b0\u01a1ng lai ph\u00e1t th\u1ea3i th\u1ea5p. C\u00e1c y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 c\u1ee5 th\u1ec3 gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, t\u1eeb ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh Ph\u1ea1m vi 1, 2 v\u00e0 3, t\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n d\u1ec5 b\u1ecb t\u1ed5n th\u01b0\u01a1ng tr\u01b0\u1edbc r\u1ee7i ro kh\u00ed h\u1eadu, cho \u0111\u1ebfn m\u1ee9c \u0111\u1ea7u t\u01b0 v\u1ed1n d\u00e0nh cho kh\u1ea3 n\u0103ng th\u00edch \u1ee9ng v\u00e0 ch\u1ed1ng ch\u1ecbu v\u1edbi bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Khi k\u1ebft h\u1ee3p v\u1edbi nhau, IFRS S1 v\u00e0 S2 tr\u1edf th\u00e0nh m\u1ed9t b\u1ed9 c\u00f4ng c\u1ee5 m\u1ea1nh m\u1ebd, th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p minh b\u1ea1ch h\u01a1n, \u0111\u1ed3ng th\u1eddi gi\u00fap c\u1ee7ng c\u1ed1 kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i v\u00e0 x\u00e2y d\u1ef1ng m\u1ed9t c\u00e2u chuy\u1ec7n ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng \u0111\u00e1ng tin c\u1eady.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ch\u00fang ta c\u1ea7n bi\u1ebft g\u00ec?<\/strong><span style=\"font-size: medium; font-weight: 400; white-space-collapse: collapse;\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SR \u0111\u00e3 \u0111\u1ed3ng h\u00e0nh gi\u00fap kh\u00e1ch h\u00e0ng hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng IFRS S1 v\u00e0 S2 t\u1eeb tr\u01b0\u1edbc khi c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0o th\u00e1ng 6\/2023 \u2014 m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u00f3 th\u1ec3 xem l\u00e0 kh\u00e1 d\u00e0i trong th\u1ebf gi\u1edbi ph\u00e1t tri\u1ec3n chi\u1ebfn l\u01b0\u1ee3c b\u1ec1n v\u1eefng cho doanh nghi\u1ec7p. T\u1eeb kinh nghi\u1ec7m \u0111\u00f3, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng c\u1ea7n n\u1eafm r\u00f5 khi b\u1eaft \u0111\u1ea7u h\u00e0nh tr\u00ecnh v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><strong>\u0110\u1ecdc v\u1ecb t\u00e0i ch\u00ednh<\/strong><br><\/strong>\u0110\u1eebng ch\u1ec9 \u0111\u01b0a th\u1eadt nhi\u1ec1u th\u00f4ng tin v\u1ec1 m\u1ecdi r\u1ee7i ro c\u00f3 th\u1ec3 x\u1ea3y ra v\u00e0o b\u00e1o c\u00e1o. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i l\u00e0m n\u1ed5i b\u1eadt nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 b\u00ean cho vay th\u1ef1c s\u1ef1 quan t\u00e2m khi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh. Nh\u01b0ng \u0111i\u1ec1u \u0111\u00f3 c\u00f3 \u00fd ngh\u0129a l\u00e0 g\u00ec \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p trong ng\u00e0nh ho\u1eb7c th\u1ecb tr\u01b0\u1eddng? L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1c \u00fd ngh\u0129 c\u1ee7a c\u00e1c nh\u00e0 cho vay v\u1ed1n? V\u00ec v\u1eady, quy tr\u00ecnh c\u00f4ng b\u1ed1 th\u00f4ng tin c\u1ea7n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e2u tr\u1ea3 l\u1eddi \u0111\u00e1ng tin c\u1eady cho nh\u1eefng c\u00e2u h\u1ecfi n\u00e0y \u2014 \u0111\u1eb7c bi\u1ec7t khi c\u00e1c c\u00f4ng b\u1ed1 c\u1ee7a b\u1ea1n c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c minh ngay hi\u1ec7n t\u1ea1i, ho\u1eb7c c\u00f3 th\u1ec3 s\u1ebd b\u1eaft bu\u1ed9c trong t\u01b0\u01a1ng lai g\u1ea7n.<span style=\"white-space-collapse: collapse;\"><\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><strong>Qu\u1ea3n tr\u1ecb ph\u1ea3i trung th\u1ef1c <\/strong><br><\/strong>Kh\u00f4ng c\u00f3 ch\u1ed7 cho nh\u1eefng n\u1ed9i dung chung chung. C\u00e1c ti\u00eau chu\u1ea9n y\u00eau c\u1ea7u doanh nghi\u1ec7p tr\u00ecnh b\u00e0y r\u00f5 c\u1ea5u tr\u00fac qu\u1ea3n tr\u1ecb, quy tr\u00ecnh, c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t v\u00e0 th\u1ee7 t\u1ee5c li\u00ean quan \u2014 ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m, quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01b0a ra nh\u01b0 th\u1ebf n\u00e0o, v\u00e0 c\u00e1c r\u1ee7i ro c\u0169ng nh\u01b0 c\u01a1 h\u1ed9i ESG \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ra sao \u1edf c\u1ea5p cao nh\u1ea5t. V\u1edbi nh\u1eefng v\u1ee5 ki\u1ec7n nh\u01b0 ClientEarth ki\u1ec7n H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb Shell, c\u00f9ng c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd ng\u00e0y c\u00e0ng g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi hi\u1ec7u qu\u1ea3 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng b\u1ed1 th\u00f4ng tin, doanh nghi\u1ec7p c\u1ea7n di\u1ec5n \u0111\u1ea1t th\u1eadt c\u1ea9n tr\u1ecdng c\u00e1ch m\u00ecnh gi\u00e1m s\u00e1t ESG. V\u00e0 n\u1ebfu vi\u1ec7c di\u1ec5n \u0111\u1ea1t \u0111i\u1ec1u \u0111\u00f3 tr\u1edf n\u00ean kh\u00f3 kh\u0103n, \u0111\u00e2y th\u01b0\u1eddng l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i t\u1eeb b\u00ean trong.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><strong>T\u01b0 duy s\u1eb5n s\u00e0ng cho t\u01b0\u01a1ng lai<\/strong><span style=\"font-weight: 400; white-space-collapse: collapse;\"><\/span><br><\/strong>Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ch\u1ec9 ra r\u1ee7i ro, doanh nghi\u1ec7p c\u1ea7n c\u00f4ng b\u1ed1 c\u00e1ch m\u00ecnh s\u1ebd duy tr\u00ec kh\u1ea3 n\u0103ng ch\u1ed1ng ch\u1ecdi tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o trong d\u00e0i h\u1ea1n. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m ph\u00e2n t\u00edch k\u1ecbch b\u1ea3n cho c\u00e1c v\u1ea5n \u0111\u1ec1 ESG b\u1ea5t k\u1ef3, v\u00e0 hi\u1ec7n \u0111\u00e3 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu theo IFRS S2 (c\u0169ng l\u00e0 phi\u00ean b\u1ea3n ti\u1ebfp theo 2.0<sup>6<\/sup> c\u1ee7a TCFD). R\u1ee7i ro kh\u00ed h\u1eadu? C\u01a1 h\u1ed9i chuy\u1ec3n d\u1ecbch? IFRS S2 bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i suy ngh\u0129 nghi\u00eam t\u00fac qua nhi\u1ec1u k\u1ecbch b\u1ea3n, t\u1eeb \u0111\u00f3 h\u00ecnh dung bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu c\u00f3 th\u1ec3 \u0111\u1ecbnh h\u00ecnh l\u1ea1i m\u00f4 h\u00ecnh kinh doanh nh\u01b0 th\u1ebf n\u00e0o. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 ph\u1ecfng \u0111o\u00e1n, m\u00e0 l\u00e0 s\u1ef1 chu\u1ea9n b\u1ecb cho nh\u1eefng t\u00e1c \u0111\u1ed9ng ch\u1eafc ch\u1eafn s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><strong>Ch\u1ec9 s\u1ed1 g\u1eafn v\u1edbi gi\u00e1 tr\u1ecb kinh doanh<\/strong><span style=\"font-weight: 400; white-space-collapse: collapse;\"><\/span><br><\/strong>Kh\u00f4ng c\u00f2n chuy\u1ec7n ch\u1ec9 ch\u1ecdn c\u00f4ng b\u1ed1 c\u00e1c d\u1eef li\u1ec7u c\u00f3 l\u1ee3i. Khi tr\u00ecnh b\u00e0y c\u1ea3 d\u1eef li\u1ec7u \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 \u0111\u1ecbnh t\u00ednh, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t c\u00e1c ch\u1ec9 s\u1ed1 trong B\u1ed9 ti\u00eau chu\u1ea9n SASB khi ph\u00f9 h\u1ee3p, \u0111\u1ed3ng th\u1eddi c\u00f4ng b\u1ed1 th\u00eam c\u00e1c \u0111i\u1ec3m d\u1eef li\u1ec7u c\u1ee5 th\u1ec3 kh\u00e1c. C\u00f3 th\u1ec3 b\u1ea1n s\u1ebd ph\u1ea3i \u0111\u1ea7u t\u01b0 th\u00eam c\u00f4ng s\u1ee9c \u0111\u1ec3 thu th\u1eadp d\u1eef li\u1ec7u m\u1edbi, nh\u01b0ng k\u1ebft qu\u1ea3 l\u00e0 m\u1ed9t b\u1ee9c tranh k\u1ebft n\u1ed1i r\u00f5 h\u01a1n gi\u1eefa r\u1ee7i ro ESG, c\u01a1 h\u1ed9i v\u00e0 t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh li\u00ean quan \u2014 nh\u1eefng \u0111i\u1ec1u m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng th\u1ef1c s\u1ef1 quan t\u00e2m. V\u00e0 m\u1ed9t l\u1ee3i \u00edch kh\u00e1c: \u0111i\u1ec1u n\u00e0y c\u0169ng gi\u00fap doanh nghi\u1ec7p gi\u1eef \u0111\u01b0\u1ee3c s\u1ef1 trung th\u1ef1c trong ch\u00ednh c\u00e1ch m\u00ecnh nh\u00ecn nh\u1eadn v\u00e0 b\u00e1o c\u00e1o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>Bi\u1ebfn IFRS th\u00e0nh gi\u00e1 tr\u1ecb kinh doanh: SR gi\u00fap doanh nghi\u1ec7p d\u1eabn d\u1eaft nh\u01b0 th\u1ebf n\u00e0o<\/strong><span style=\"font-size: medium; font-weight: 400; white-space-collapse: collapse;\"><\/span><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS S1 v\u00e0 S2 \u0111\u1eb7t n\u1ec1n t\u1ea3ng cho b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng \u0111\u00e1ng tin c\u1eady. Tuy nhi\u00ean, gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1 c\u1ee7a c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e1t huy khi doanh nghi\u1ec7p t\u00edch h\u1ee3p ch\u00fang v\u00e0o chi\u1ebfn l\u01b0\u1ee3c kinh doanh. \u0110\u00e2y ch\u00ednh l\u00e0 vai tr\u00f2 c\u1ee7a SR \u2014 gi\u00fap doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c insight t\u1eeb IFRS \u0111\u1ec3 n\u00e2ng cao qu\u1ea3n tr\u1ecb, qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 t\u1ea1o l\u1ee3i th\u1ebf c\u1ea1nh tranh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>G\u1eafn k\u1ebft chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u1edbi chi\u1ebfn l\u01b0\u1ee3c kinh doanh<\/strong>: M\u1ed9t quy tr\u00ecnh c\u00f4ng b\u1ed1 th\u00f4ng tin IFRS \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng b\u00e0i b\u1ea3n kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n chi\u1ebfn l\u01b0\u1ee3c. G\u1ea7n \u0111\u00e2y, ch\u00fang t\u00f4i \u0111\u00e3 d\u1eabn d\u1eaft m\u1ed9t t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111a qu\u1ed1c gia th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 t\u00ednh tr\u1ecdng y\u1ebfu t\u00e0i ch\u00ednh l\u1ea7n \u0111\u1ea7u ti\u00ean, qua \u0111\u00f3 gi\u00fap ban l\u00e3nh \u0111\u1ea1o c\u1ea5p cao \u2014 bao g\u1ed3m c\u1ea3 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb \u2014 th\u1ed1ng nh\u1ea5t quanh s\u00e1u \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c, c\u00f3 \u00fd ngh\u0129a \u0111\u1ed3ng th\u1eddi v\u1edbi chi\u1ebfn l\u01b0\u1ee3c kinh doanh t\u01b0\u01a1ng lai, m\u00f4i tr\u01b0\u1eddng v\u00e0 x\u00e3 h\u1ed9i. Trong b\u1ed1i c\u1ea3nh ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng \u0111\u00f4i khi tr\u1edf th\u00e0nh m\u1ed9t ch\u1ee7 \u0111\u1ec1 g\u00e2y tranh lu\u1eadn, quy tr\u00ecnh c\u1ee7a ch\u00fang t\u00f4i gi\u00fap k\u1ebft n\u1ed1i tr\u00e1ch nhi\u1ec7m \u1ee7y th\u00e1c v\u1edbi tr\u00e1ch nhi\u1ec7m doanh nghi\u1ec7p<span style=\"white-space-collapse: collapse;\"><\/span><br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n th\u01b0\u01a1ng hi\u1ec7u:<\/strong> C\u00e1c v\u1ea5n \u0111\u1ec1 ESG lu\u00f4n ch\u1ee9a \u0111\u1ef1ng c\u1ea3 r\u1ee7i ro l\u1eabn c\u01a1 h\u1ed9i v\u1ec1 danh ti\u1ebfng \u2014 nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng t\u1ea1o n\u00ean gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u m\u00e0 ch\u00fang t\u00f4i gi\u00fap kh\u00e1ch h\u00e0ng nh\u1eadn di\u1ec7n trong qu\u00e1 tr\u00ecnh c\u00f4ng b\u1ed1 th\u00f4ng tin theo IFRS. Nh\u01b0ng c\u00f4ng vi\u1ec7c c\u1ee7a SR kh\u00f4ng d\u1eebng l\u1ea1i \u1edf \u0111\u00f3. SR l\u00e0 m\u1ed9t trong s\u1ed1 \u00edt \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebft h\u1ee3p \u0111\u01b0\u1ee3c chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt v\u1ec1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u1edbi n\u0103ng l\u1ef1c s\u00e1ng t\u1ea1o thuy\u1ebft ph\u1ee5c, nh\u1eb1m \u0111\u01b0a ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0o chi\u1ebfn l\u01b0\u1ee3c th\u01b0\u01a1ng hi\u1ec7u. G\u1ea7n \u0111\u00e2y, ch\u00fang t\u00f4i \u0111\u00e3 h\u1ed7 tr\u1ee3 <a title=\"\" href=\"https:\/\/www.acenrenewables.com\/\">ACEN<\/a> \u0111\u1ecbnh v\u1ecb c\u00e1c b\u1eb1ng ch\u1ee9ng ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng nh\u01b0 m\u1ed9t \u0111i\u1ec3m kh\u00e1c bi\u1ec7t tr\u00ean th\u1ecb tr\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi t\u00edch h\u1ee3p ch\u00fang m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0o b\u1ea3n s\u1eafc th\u01b0\u01a1ng hi\u1ec7u th\u00f4ng qua m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t.<div style=\"white-space-collapse: collapse;\"><div id=\"ftn1\"><p class=\"pf0\" style=\"margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: &quot;Times New Roman&quot;, serif;\"><span style=\"font-family: Arial, sans-serif;\"><\/span><\/p><\/div><\/div><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u00f2ng tr\u00e1nh r\u1ee7i ro v\u1ec1 greenwash:<\/strong> Vi\u1ec7c \u00e1p d\u1ee5ng IFRS l\u00e0 m\u1ed9t ph\u1ea7n trong xu h\u01b0\u1edbng r\u1ed9ng h\u01a1n nh\u1eb1m x\u00e2y d\u1ef1ng d\u1eef li\u1ec7u ESG c\u00f3 th\u1ec3 so s\u00e1nh v\u00e0 ki\u1ec3m ch\u1ee9ng. \u0110\u1ed3ng th\u1eddi, m\u1ecdi doanh nghi\u1ec7p ng\u00e0y nay c\u0169ng \u0111ang ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t m\u00f4i tr\u01b0\u1eddng m\u1ea1ng x\u00e3 h\u1ed9i \u0111\u1ea7y bi\u1ebfn \u0111\u1ed9ng, n\u01a1i c\u00e1c quan \u0111i\u1ec3m t\u1eeb influencer \u2014 d\u00f9 \u0111\u00f4i khi thi\u1ebfu chi\u1ec1u s\u00e2u \u2014 v\u1eabn c\u00f3 th\u1ec3 l\u00e0m x\u00f3i m\u00f2n ni\u1ec1m tin m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 d\u00e0y c\u00f4ng x\u00e2y d\u1ef1ng. Quy tr\u00ecnh c\u1ee7a SR gi\u00fap l\u00e0m r\u00f5 nh\u1eefng v\u1ea5n \u0111\u1ec1 ESG nh\u1ea1y c\u1ea3m nh\u1ea5t d\u1ef1a tr\u00ean suy ngh\u0129 th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p c\u1ee7ng c\u1ed1 c\u00e1c tuy\u00ean b\u1ed1 v\u1ec1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng b\u1eb1ng insight x\u00e1c th\u1ef1c. SR \u0111\u00e3 h\u1ed7 tr\u1ee3 <a title=\"\" href=\"https:\/\/www.swirepacific.com\/en\">Swire Pacific<\/a> ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y th\u00f4ng qua ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o ch\u1ed1ng t\u1ea9y xanh, trang b\u1ecb cho c\u00e1c l\u00e3nh \u0111\u1ea1o trong to\u00e0n t\u1eadp \u0111o\u00e0n ki\u1ebfn th\u1ee9c c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c tuy\u00ean b\u1ed1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng lu\u00f4n \u0111\u00e1ng tin c\u1eady v\u00e0 c\u00f3 c\u01a1 s\u1edf b\u1ea3o v\u1ec7.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>T\u1eeb tu\u00e2n th\u1ee7 \u0111\u1ebfn d\u1eabn d\u1eaft<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS S1 IFRS S1 v\u00e0 S2 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd. \u0110\u00e2y c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 c\u1ee7ng c\u1ed1 n\u0103ng l\u1ef1c l\u00e3nh \u0111\u1ea1o, t\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng ch\u1ed1ng ch\u1ecbu v\u00e0 t\u1ea1o kh\u00e1c bi\u1ec7t tr\u00ean th\u1ecb tr\u01b0\u1eddng. Nh\u1eefng doanh nghi\u1ec7p bi\u1ebft t\u00edch h\u1ee3p hi\u1ec7u qu\u1ea3 c\u00e1c khung ti\u00eau chu\u1ea9n n\u00e0y \u2014 \u0111\u1ed3ng th\u1eddi xem x\u00e9t t\u00ednh tr\u1ecdng y\u1ebfu v\u1ec1 t\u00e1c \u0111\u1ed9ng v\u00e0 c\u00e1c y\u00eau c\u1ea7u ri\u00eang theo t\u1eebng khu v\u1ef1c ph\u00e1p l\u00fd, nh\u01b0 HKFRS \u2014 s\u1ebd kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c b\u00e1o c\u00e1o. H\u1ecd s\u1ebd tr\u1edf th\u00e0nh nh\u1eefng \u0111\u01a1n v\u1ecb d\u1eabn d\u1eaft.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00e3y c\u00f9ng ch\u00fang t\u00f4i chuy\u1ec3n \u0111\u1ed5i c\u00f4ng b\u1ed1 IFRS c\u1ee7a b\u1ea1n t\u1eeb m\u1ed9t y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c th\u00e0nh m\u1ed9t l\u1ee3i th\u1ebf chi\u1ebfn l\u01b0\u1ee3c.<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><br><em><sup>1<\/sup>IFRS S1 &#8211; Y\u00eau c\u1ea7u chung v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng; and IFRS S2 &#8211; C\u00f4ng b\u1ed1 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn kh\u00ed h\u1eadu.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><sup>2<\/sup>M\u1ed9t s\u1ed1 khu v\u1ef1c ph\u00e1p l\u00fd t\u00edch h\u1ee3p c\u00e1c chu\u1ea9n m\u1ef1c IFRS v\u00e0o c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ecba ph\u01b0\u01a1ng, nh\u01b0 t\u1ea1i \u0110\u1eb7c khu h\u00e0nh ch\u00ednh H\u1ed3ng K\u00f4ng v\u1edbi Ti\u00eau chu\u1ea9n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh H\u1ed3ng K\u00f4ng (Hong Kong Financial Reporting Standards &#8211; HKFRS.)<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><sup>3<\/sup><a href=\"https:\/\/www.esgtoday.com\/jurisdictions-representing-over-half-of-global-ghg-emissions-are-moving-towards-coverage-by-issb-sustainability-reporting-standards-ifrs-report\/\"><em>https:\/\/www.esgtoday.com\/jurisdictions-representing-over-half-of-global-ghg-emissions-are-moving-towards-coverage-by-issb-sustainability-reporting-standards-ifrs-report\/<\/em><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><sup>4<\/sup>C\u00e1c ti\u00eau chu\u1ea9n b\u00e1o c\u00e1o b\u1ec1n v\u1eefng c\u1ee7a S\u00e1ng ki\u1ebfn \u200b\u200bB\u00e1o c\u00e1o To\u00e0n c\u1ea7u (GRI).<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><sup><em>5<\/em><\/sup><a href=\"https:\/\/www.clientearth.org\/latest\/news\/we-re-taking-legal-action-against-shell-s-board-for-mismanaging-climate-risk\/\"><em>https:\/\/www.clientearth.org\/latest\/news\/we-re-taking-legal-action-against-shell-s-board-for-mismanaging-climate-risk\/<\/em><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><sup><em>6<\/em><\/sup><a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/supporting-implementation\/ifrs-s2\/ifrs-s2-comparison-tcfd.pdf\"><em>https:\/\/www.ifrs.org\/content\/dam\/ifrs\/supporting-implementation\/ifrs-s2\/ifrs-s2-comparison-tcfd.pdf<\/em><\/a><span style=\"white-space-collapse: collapse;\"><\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u1ebf gi\u1edbi ch\u01b0a bao gi\u1edd \u0111\u1eb7t minh b\u1ea1ch l\u00e0m tr\u1ecdng t\u00e2m m\u1ea1nh m\u1ebd nh\u01b0 hi\u1ec7n nay. C\u00e1c b\u00ean li\u00ean quan c\u1ee7a doanh nghi\u1ec7p ng\u00e0y c\u00e0ng y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ef1c h\u00e0nh v\u1ec1 m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb (ESG). C\u00f9ng v\u1edbi \u0111\u00f3, tr\u1ecdng t\u00e2m c\u0169ng d\u1ea7n &hellip; <a href=\"https:\/\/www.sedgwick-richardson.com\/vi\/views\/tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao\/\">Continued<\/a><\/p>\n","protected":false},"featured_media":24613,"parent":0,"template":"","cpt_views_category":[157],"cpt_views_author":[225],"class_list":["post-24587","cpt-views","type-cpt-views","status-publish","has-post-thumbnail","hentry","cpt_views_category-articles-vi","cpt_views_author-louisa-noble-vi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>T\u1eeb tu\u00e2n th\u1ee7 \u0111\u1ebfn d\u1eabn d\u1eaft: IFRS S1 &amp; S2 c\u00f3 th\u1ec3 \u0111\u1ecbnh h\u00ecnh chi\u1ebfn l\u01b0\u1ee3c, ni\u1ec1m tin v\u00e0 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u nh\u01b0 th\u1ebf n\u00e0o - Sedgwick Richardson<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sedgwick-richardson.com\/vi\/views\/tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u1eeb tu\u00e2n th\u1ee7 \u0111\u1ebfn d\u1eabn d\u1eaft: IFRS S1 &amp; S2 c\u00f3 th\u1ec3 \u0111\u1ecbnh h\u00ecnh chi\u1ebfn l\u01b0\u1ee3c, ni\u1ec1m tin v\u00e0 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u nh\u01b0 th\u1ebf n\u00e0o - Sedgwick Richardson\" \/>\n<meta property=\"og:description\" content=\"Th\u1ebf gi\u1edbi ch\u01b0a bao gi\u1edd \u0111\u1eb7t minh b\u1ea1ch l\u00e0m tr\u1ecdng t\u00e2m m\u1ea1nh m\u1ebd nh\u01b0 hi\u1ec7n nay. C\u00e1c b\u00ean li\u00ean quan c\u1ee7a doanh nghi\u1ec7p ng\u00e0y c\u00e0ng y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ef1c h\u00e0nh v\u1ec1 m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb (ESG). 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S2 c\u00f3 th\u1ec3 \u0111\u1ecbnh h\u00ecnh chi\u1ebfn l\u01b0\u1ee3c, ni\u1ec1m tin v\u00e0 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u nh\u01b0 th\u1ebf n\u00e0o - Sedgwick Richardson","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.sedgwick-richardson.com\/vi\/views\/tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao\/","og_locale":"vi_VN","og_type":"article","og_title":"T\u1eeb tu\u00e2n th\u1ee7 \u0111\u1ebfn d\u1eabn d\u1eaft: IFRS S1 &amp; S2 c\u00f3 th\u1ec3 \u0111\u1ecbnh h\u00ecnh chi\u1ebfn l\u01b0\u1ee3c, ni\u1ec1m tin v\u00e0 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u nh\u01b0 th\u1ebf n\u00e0o - Sedgwick Richardson","og_description":"Th\u1ebf gi\u1edbi ch\u01b0a bao gi\u1edd \u0111\u1eb7t minh b\u1ea1ch l\u00e0m tr\u1ecdng t\u00e2m m\u1ea1nh m\u1ebd nh\u01b0 hi\u1ec7n nay. C\u00e1c b\u00ean li\u00ean quan c\u1ee7a doanh nghi\u1ec7p ng\u00e0y c\u00e0ng y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ef1c h\u00e0nh v\u1ec1 m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb (ESG). C\u00f9ng v\u1edbi \u0111\u00f3, tr\u1ecdng t\u00e2m c\u0169ng d\u1ea7n &hellip; Continued","og_url":"https:\/\/www.sedgwick-richardson.com\/vi\/views\/tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao\/","og_site_name":"Sedgwick Richardson","article_publisher":"https:\/\/www.facebook.com\/sedgwickrichardson\/","article_modified_time":"2026-05-28T07:17:28+00:00","og_image":[{"width":1000,"height":702,"url":"https:\/\/www.sedgwick-richardson.com\/wp-content\/uploads\/2024\/04\/How_IFRS_S1S2_can_shape_strategy_trust_brandvalue.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"10 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.sedgwick-richardson.com\/vi\/views\/tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao\/","url":"https:\/\/www.sedgwick-richardson.com\/vi\/views\/tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao\/","name":"T\u1eeb tu\u00e2n th\u1ee7 \u0111\u1ebfn d\u1eabn d\u1eaft: IFRS S1 &amp; S2 c\u00f3 th\u1ec3 \u0111\u1ecbnh h\u00ecnh chi\u1ebfn l\u01b0\u1ee3c, ni\u1ec1m tin v\u00e0 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u nh\u01b0 th\u1ebf n\u00e0o - Sedgwick Richardson","isPartOf":{"@id":"https:\/\/www.sedgwick-richardson.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.sedgwick-richardson.com\/vi\/views\/tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao\/#primaryimage"},"image":{"@id":"https:\/\/www.sedgwick-richardson.com\/vi\/views\/tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao\/#primaryimage"},"thumbnailUrl":"https:\/\/www.sedgwick-richardson.com\/wp-content\/uploads\/2024\/04\/How_IFRS_S1S2_can_shape_strategy_trust_brandvalue.jpg","datePublished":"2025-03-13T07:28:58+00:00","dateModified":"2026-05-28T07:17:28+00:00","inLanguage":"vi-VN","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.sedgwick-richardson.com\/vi\/views\/tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao\/"]}]},{"@type":"ImageObject","inLanguage":"vi-VN","@id":"https:\/\/www.sedgwick-richardson.com\/vi\/views\/tu-tuan-thu-den-dan-dat-ifrs-s1-s2-co-the-dinh-hinh-chien-luoc-niem-tin-va-gia-tri-thuong-hieu-nhu-the-nao\/#primaryimage","url":"https:\/\/www.sedgwick-richardson.com\/wp-content\/uploads\/2024\/04\/How_IFRS_S1S2_can_shape_strategy_trust_brandvalue.jpg","contentUrl":"https:\/\/www.sedgwick-richardson.com\/wp-content\/uploads\/2024\/04\/How_IFRS_S1S2_can_shape_strategy_trust_brandvalue.jpg","width":1000,"height":702,"caption":"From Compliance to Leadership: How IFRS S1 & S2 Can Shape Strategy, Trust and Brand Value"},{"@type":"WebSite","@id":"https:\/\/www.sedgwick-richardson.com\/#website","url":"https:\/\/www.sedgwick-richardson.com\/","name":"Sedgwick Richardson","description":"","publisher":{"@id":"https:\/\/www.sedgwick-richardson.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.sedgwick-richardson.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"vi-VN"},{"@type":"Organization","@id":"https:\/\/www.sedgwick-richardson.com\/#organization","name":"Sedgwick Richardson","url":"https:\/\/www.sedgwick-richardson.com\/","logo":{"@type":"ImageObject","inLanguage":"vi-VN","@id":"https:\/\/www.sedgwick-richardson.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.sedgwick-richardson.com\/wp-content\/uploads\/2025\/11\/logo-sr-shema.png","contentUrl":"https:\/\/www.sedgwick-richardson.com\/wp-content\/uploads\/2025\/11\/logo-sr-shema.png","width":1147,"height":562,"caption":"Sedgwick Richardson"},"image":{"@id":"https:\/\/www.sedgwick-richardson.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/sedgwickrichardson\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.sedgwick-richardson.com\/vi\/wp-json\/wp\/v2\/cpt-views\/24587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sedgwick-richardson.com\/vi\/wp-json\/wp\/v2\/cpt-views"}],"about":[{"href":"https:\/\/www.sedgwick-richardson.com\/vi\/wp-json\/wp\/v2\/types\/cpt-views"}],"version-history":[{"count":4,"href":"https:\/\/www.sedgwick-richardson.com\/vi\/wp-json\/wp\/v2\/cpt-views\/24587\/revisions"}],"predecessor-version":[{"id":30225,"href":"https:\/\/www.sedgwick-richardson.com\/vi\/wp-json\/wp\/v2\/cpt-views\/24587\/revisions\/30225"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sedgwick-richardson.com\/vi\/wp-json\/wp\/v2\/media\/24613"}],"wp:attachment":[{"href":"https:\/\/www.sedgwick-richardson.com\/vi\/wp-json\/wp\/v2\/media?parent=24587"}],"wp:term":[{"taxonomy":"cpt_views_category","embeddable":true,"href":"https:\/\/www.sedgwick-richardson.com\/vi\/wp-json\/wp\/v2\/cpt_views_category?post=24587"},{"taxonomy":"cpt_views_author","embeddable":true,"href":"https:\/\/www.sedgwick-richardson.com\/vi\/wp-json\/wp\/v2\/cpt_views_author?post=24587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}