ESG Report Cost in Vietnam 2026: Price Guide & Cost Drivers

The cost of preparing an ESG report in 2026 depends on company size, the framework applied (GRI, IFRS S2/ISSB, or Circular 96/2020 for listed companies), and data availability. For most medium and large companies, market prices for one ESG reporting cycle typically range from several tens to several hundred million VND, depending on scope and whether independent assurance/verification is required. The greenhouse gas (GHG) inventory (the Environmental pillar) is usually the most labour-intensive component.

Demand for ESG reporting is growing fast, driven by investors, supply chain partners and regulation. But costs vary widely by provider and scope — understanding the pricing structure helps you budget correctly instead of choosing the cheapest option and having to redo the work.

Which companies need to prepare an ESG report?

Listed companies must disclose sustainability information under Circular 96/2020/TT-BTC. In addition, companies in the supply chains of multinational groups, companies raising green capital or green loans, and companies exporting to markets with ESG requirements increasingly have to report — even though it is not yet mandatory under Vietnamese law.

A team reviewing data for a sustainability report

What does the cost of an ESG report include?

• Data collection & processing: Environmental data (energy, emissions, water, waste), Social (labour, safety), Governance — usually the most labour-intensive part if no system is in place yet.
• GHG inventory: the core of the E pillar — calculating Scope 1, 2 and 3 emissions under ISO 14064 / the GHG Protocol.
• Framework design & report writing: under GRI, IFRS S2/ISSB or the prescribed template.
• Independent assurance/verification (if required): increases credibility but also increases cost.

Figure 1: The 4 components of ESG reporting cost: data collection, GHG inventory, report writing under GRI/IFRS S2, independent assurance

Reference cost table by company size

The biggest cost drivers are Scope 3 and non-standardised input data — completing a GHG inventory first significantly reduces ESG reporting costs.

Figure 2: Reference ESG reporting costs by company size: medium first report, large/listed, independent verification required

Should you do it in-house or hire an ESG consultant?

Companies with an in-house sustainability team can handle the data work themselves; but for the report to meet standard frameworks (GRI/IFRS S2) and pass investor/auditor review, most should hire a consultant — at least for the first cycle and for the GHG inventory.

See also: GHG inventory costs (the core of the Environmental pillar) and GHG inventory services.