Chapter 6.
Sustainable Development measurement and Report
6.1. Measuring sustainable development
6.2. Global sustainable development report and the risk of failure
6.3. Actions of individuals, organizations, and governments
Chapter 6. Sustainable Development measurement and Report
6.1. Measuring sustainable development
➢ Legal basis for the SDG assessment criteria set in Vietnam
• Resolution No. 93/NQ-CP dated October 31, 2016 approving the Paris Agreement on Climate Change (adopted at COP21 -
December 2015);
• Decision No. 622/QD-TTg dated May 10, 2017 of the Prime Minister;
• National Action Plan to implement the 2030 Agenda for Sustainable Development with 17 common goals and 115 specific
goals;
• Circular No. 03/2019/TT-BKHDT stipulating the set of sustainable development statistical indicators of Vietnam including 158
indicators, reflecting 17 common goals and 115 specific goals of Vietnam stipulated in Decision No. 622/QD-TTg.
• Resolution No. 136/NQ-CP dated September 25, 2020 on sustainable development;
• Decision No. 841/QD-TTg dated July 14, 2023 on the Roadmap for implementing Vietnam's sustainable development goals
by 2030;
• Circular No. 02/2025/TT-BKHDT dated January 3, 2025, regulating the set of sustainable development statistical indicators
of Vietnam.
Source: Tổng Cục Thống kê Việt Nam
[Link]
Chapter 6. Sustainable Development measurement and Report
6.1. Measuring sustainable development
➢ Assigning tasks to chair and evaluate the SDGs in Vietnam
5 targets
General Statistics Office 62 targets Ministry of Construction
Ministry of Natural Resources and 16 targets
Ministry of Industry and Trade 4 targets
Environment
12 targets Ministry of Information and Communications, Ministry of
Ministry of Health 3 targets
Planning and Investment; Ministry of Finance
Ministry of Public Security; State Bank of Vietnam; Ministry
Ministry of Agriculture and Rural of Science and Technology; Ministry of Culture, Sports and
14 targets 2 targets
Development Tourism; Vietnam Social Insurance; Ministry of Foreign
Affairs
Ministry of Labor, Invalids and Social Ministry of Transportation; Office of the National Assembly;
5 targets 1 targets
Affairs Party Central Organizing Committee
Ministry of Education and Training 11 targets Ministry of Internal Affairs; Office of the National Assembly;
Co-chair 01
Supreme People's Court; Supreme People's Procuracy;
Ministry of Internal Affairs 4 targets target
State Audit; Office of the President Nguồn: Tổng Cục Thống kê Việt Nam
[Link]
Chapter 6. Sustainable Development measurement and Report
6.1. Measuring sustainable development
➢ Evaluation criteria:
➢ First, economically sustainable development.
➢ Second, socially sustainable development.
➢ Third, environmentally sustainable development.
Chapter 6. Sustainable Development measurement and Report
6.1. Measuring sustainable development
➢ Evaluation criteria:
First, economically sustainable development.
An economy is considered sustainable if it meets the following criteria:
1. High GDP Growth and GDP Per Capita: Developed countries with high incomes must maintain their growth rates. In
contrast, poorer countries with low incomes require higher growth rates to sustain development. Currently, developing
countries need a GDP growth rate of approximately 5% per year to be considered economically sustainable.
2. GDP Structure: The composition of GDP is also an important factor in assessing sustainable economic development.
Growth is only considered sustainable when the share of industry and services in GDP is greater than that of agriculture.
3. Effective Economic Growth: Economic growth must be effective and efficient; growth that occurs at any cost is not
acceptable.
Nguồn: Phạm Thị Thanh Bình (2020), Phát triển bền vững ở Việt Nam: Tiêu chí đánh giá và định hướng phát triển đến năm 2030
[Link]
Chapter 6. Sustainable Development measurement and Report
6.1. Measuring sustainable development
➢ Evaluation criteria:
Second, socially sustainable development.
Social sustainable development emphasizes the importance of equity, aiming to create favorable conditions for human
development. It strives to provide everyone with the opportunity to reach their potential and to live in acceptable conditions.
The key components of social sustainable development include:
1. Stabilizing the population and developing rural areas to alleviate the pressure of migration to urban regions.
2. Minimizing the negative environmental impacts associated with urbanization.
3. Improving education and eliminating illiteracy.
4. Protecting cultural diversity.
5. Promoting gender equality and addressing the specific needs and interests of different genders.
6. Enhancing public participation in decision-making processes.
Nguồn: Phạm Thị Thanh Bình (2020), Phát triển bền vững ở Việt Nam: Tiêu chí đánh giá và định hướng phát triển đến năm 2030
[Link]
Chapter 6. Sustainable Development measurement and Report
6.1. Measuring sustainable development
➢ Evaluation criteria:
Third, environmentally sustainable development.
Sustainable environmental development encompasses the following key principles:
1. Efficient use of resources, particularly non-renewable resources.
2. Ensuring that development remains within the ecosystem's carrying capacity.
3. Protecting biodiversity and the ozone layer.
4. Controlling and reducing greenhouse gas emissions.
5. Strictly safeguarding sensitive ecosystems.
6. Minimizing waste discharge, remediating pollution (in water, air, soil, and food), and enhancing and restoring contaminated
environments.
Nguồn: Phạm Thị Thanh Bình (2020), Phát triển bền vững ở Việt Nam: Tiêu chí đánh giá và định hướng phát triển đến năm 2030
[Link]
Chapter 6. Sustainable Development measurement and Report
6.1. Measuring sustainable development
➢ Evaluation criteria:
Indicators & Integration with
Standard Scope Materiality Format Assurance Applicability Suitable for
Quantities Financial Reporting
Dual materiality Structured framework Can be standalone or
Inclusive Third-party
(impacts to and Topic-Specific with sections such as Global, Widely All types of integrated, not directly
GRI (environmental, social, assurance (audit)
from Indicators organizational profile, Used businesses linked to financial
governance) encouraged
sustainability) strategy, governance. reporting
Single materiality Flexible, can be Not required, but Originally US Large
Sustainability issues Focuses on financial
(impacts on Sector-Specific integrated into businesses may Focused, Now businesses,
SASB impacting finance, by factors, relevant to
financial Indicators existing reports or choose to provide Global Through especially in the
sector financial decisions
performance) separate reports. assurance IFRS USA
Materiality based
Mainly focused on Specific Data on Medium and Climate reporting
on significant Online platform for No assurance
CDP climate, extending to Emissions, Targets, Global large relevant to financial
climate risks and reporting required
water and forests etc. businesses risk assessment
opportunities
Sustainability issues Disclosure of Can be included in
Single Materiality
ISSB are material to governance, financial statements Not required, but Towards a Medium and
(Impact on Direct integration with
(IFRS S1 financial decisions, strategy, risk or as a separate may be required Global Large
Financial financial reporting
& S2) with separate management and report, depending on in some areas Standard Enterprises
Position)
standards for climate related metrics region
Enterprises
Single Materiality
Flexible; can be Want to Report
Climate-related risks (Impact on Guidelines on key Not required, but Widely used
TCFD integrated into on Climate Can be integrated
and opportunities Financial climate metrics recommended globally
existing reports Risks and
Position)
Opportunities
Nguồn: [Link]
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
• For businesses, sustainability reporting is not just a mandatory activity to disclose information or a measure of social
responsibility; it is also a crucial part of each company's narrative.
• Benefits:
1. Sustainability reporting enhances the company's reputation.
2. It attracts capital by appealing to investors who value sustainable practices.
3. Demonstrating a business strategy focused on minimizing negative impacts on the environment and society helps
companies easily integrate into global sustainable supply chains.
➢ Therefore, sustainability reporting is more than just compliance with legal regulations; it is a strategic move
that can pave the way for new partnerships, improve market competitiveness, and strengthen the company's
financial position.
Nguồn: [Link]
mang-ten-tieu-chuan-bao-cao-ben-vung/
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
• By 2023, already in the middle of the 2030 Agenda, all the SDGs are seriously off track.
• Between 2015 and 2019, the world made some progress on the SDGs, although more was needed to achieve
the goals.
• Since the outbreak of the pandemic in 2020 and other concurrent crises, progress on the SDGs has stalled
globally.
• In most high-income countries (HICs), automatic stabilization plans, emergency spending, and recovery have
mitigated the impact of many of these crises on socioeconomic outcomes.
Source: Sachs, J.D., Lafortune, G., Fuller, G., Iablonovski, G. (2025). Financing Sustainable Development
to 2030 and Mid-Century. Sustainable Development Report 2025.
[Link]
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
• Only limited progress has been made toward environmental and biodiversity goals, including SDG 12
(Responsible Consumption and Production), SDG 13 (Climate Action), SDG 14 (Life Below Water), and SDG
15 (Life on Land), even in countries primarily responsible for the climate and biodiversity crises.
• The disruptions caused by these multiple crises have exacerbated fiscal space problems in low-income
countries (LICs) and lower-middle-income countries (LMICs), leading to a reversal of progress on some
targets and indicators.
• Despite this alarming development, the SDGs are still achievable. None of their goals is beyond our reach.
The world is off track, but that’s all the more reason to double down on the SDGs and inspire hope for a better
future.
Source: Sachs, J.D., Lafortune, G., Fuller, G., Drumm, E. (2023).
[Link]
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
• At its core, the SDGs are an investment agenda: UN Member States must adopt and implement the SDG
stimulus and support comprehensive reform of the global financial architecture.
• To achieve the SDGs, the world must change current investment patterns and significantly increase total
investment volumes. The urgent goal of the stimulus is to address chronic international SDG financing
shortfalls for LICs and LMICs and increase financial flows by at least $500 billion by 2025.
Source: Sachs, J.D., Lafortune, G., Fuller, G., Drumm, E. (2023).
[Link]
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
The 2025's SDR emphasizes the following eight key messages:
1. Global commitment to the SDGs is strong: 190 out of 193 countries have presented national action plans for advancing sustainable
development. A decade after the adoption of Agenda 2030 and the SDGs, 190 of the 193 UN member states have participated in the
Voluntary National Review (VNR) process, presenting their SDG implementation plans and sustainable development priorities to the
international community. The European Union and State of Palestine have also presented VNRs. Most UN member states have presented
two or more VNRs, and 39 countries volunteered to present one in 2025. Only three UN member states have not taken part in the VNR
process: Haiti, Myanmar, and the United States. Additionally, a growing number of regional and local leaders have prepared Voluntary Local
Reviews (VLRs) to report on SDG implementation at the subnational level. As of March 2025, 249 VLRs were listed on the dedicated UN
website.
2. East and South Asia has outperformed all other regions in SDG progress since 2015. This year's SDR introduces a streamlined SDG
Index (SDGi), which uses 17 headline indicators to track overall SDG progress. On average, East and South Asia has shown the fastest
progress on the SDGs since 2015, driven notably by rapid progress on the socioeconomic targets.
Nguồn: Sachs, J.D., Lafortune, G., Fuller, G., Iablonovski, G. (2025). Financing Sustainable
Development to 2030 and Mid-Century. Sustainable Development Report 2025.
[Link]
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
The 2025's SDR emphasizes the following eight key messages:
3. Other countries that have progressed more rapidly than their peers include the following: Benin (Sub-Saharan Africa), Nepal (East and
South Asia), Peru (Latin America and the Caribbean), the United Arab Emirates (Middle East and North Africa), Uzbekistan (Eastern Europe
and Central Asia), Costa Rica (OECD), and Saudi Arabia (G20).
4. European countries continue to top the SDG Index. Finland ranks first this year and 19 of the top 20 countries are in Europe. Yet even
these countries face significant challenges in achieving at least two goals, including those related to climate and biodiversity. In this year's
SDG Index, China (#49) and India (#99) have entered the top 50 and top 100 performers respectively.
5. On average globally, the SDGs are far off-track. At the global level, none of the 17 goals are currently on course to be achieved by 2030.
Conflicts, structural vulnerabilities, and limited fiscal space impede SDG progress in many parts of the world. But while only 17 percent of the
targets are on track to be achieved worldwide, most UN member states have made strong progress on targets related to access to basic
services and infrastructure, including mobile broadband use (SDG 9), access to electricity (SDG 7), internet use (SDG 9), under-5 mortality
rate (SDG 3), and neonatal mortality (SDG 3).
Nguồn: Sachs, J.D., Lafortune, G., Fuller, G., Iablonovski, G. (2025). Financing Sustainable
Development to 2030 and Mid-Century. Sustainable Development Report 2025.
[Link]
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
The 2025's SDR emphasizes the following eight key messages:
6. Barbados ranks first and the United States ranks last in UN-based multilateralism. Barbados stands out as the country most committed
to UN-based multilateralism, while the United States ranks last in this year's Index of countries' support for UN-based multilateralism (UN-Mi).
In early 2025, the United States announced its withdrawal from the Paris Climate Agreement and the World Health Organization (WHO) and
formally declared its opposition to the SDGs and the 2030 Agenda. Among G20 countries, Brazil is the most committed to UN-based
multilateralism, with Chile leading among OECD countries.
7. For many developing countries, a lack of fiscal space is the major obstacle to SDG progress. Roughly half the world's population lives in
countries that cannot invest adequately in sustainable development due to debt burdens and a lack of access to affordable, long-term capital.
Global public goods are vastly under-financed. UN member states gathering at the 4th International Conference on Financing for Development
(FfD4) in Seville, Spain (June 30 – July 3, 2025) have an enormous responsibility, not only to their own citizens but to all of humanity.
8. Sustainable development offers high returns: capital should flow to the emerging and developing countries on more favorable
terms. The Global Financial Architecture (GFA) is broken. Money flows readily to rich countries and not to the emerging and developing
economies (EMDEs) that offer higher growth potential and rates of return. At the top of the agenda at FfD4 is the need to reform the GFA so
that capital flows in far larger sums to the EMDEs. Part 1 of this report (also published online by the SDSN in May 2025) offers practical
recommendations to scale up and align international financing flows to support global public goods and achieve sustainable development.
Nguồn: Sachs, J.D., Lafortune, G., Fuller, G., Iablonovski, G. (2025). Financing Sustainable
Development to 2030 and Mid-Century. Sustainable Development Report 2025.
[Link]
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
Nguồn: Sachs, J.D., Lafortune, G., Fuller, G., Iablonovski, G. (2025). Financing Sustainable
Development to 2030 and Mid-Century. Sustainable Development Report 2025.
[Link]
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
Top 5 countries with the number of The top 5 countries with the number of
goals achieved or on track targets are progressing in reverse
Finland (87.02) Yemen (47.74)
Sweden (85.74) Somalia (46.08)
Denmark (85.26) Chad Rep. (46.04)
Germany (83.67) Central Affrica Rep. (45.21)
France (83.14) South Sudan (41.55)
Nguồn: Sachs, J.D., Lafortune, G., Fuller, G., Iablonovski, G. (2025). Financing Sustainable
Development to 2030 and Mid-Century. Sustainable Development Report 2025.
[Link]
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
Global SDG index ranking 2025
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
Conceptual framework to evaluate the Government's efforts and commitment in implementing
the SDGs and the indicators retained to calculate the overall score for 2023
Political leadership and Integrate SDGs into sectoral Multilateral commitments under
institutional coordination policies and roadmaps the United Nations Charter
The SDGs are referenced and used in Ambitious policy, regulatory, and Countries promote global cooperation
political discourse and institutional investment framework to achieve six for sustainable development
processes SDG transformations
• Voluntary National Report (VNR); • Universal quality education and an • Ratification of United Nations
• Official speeches by national leaders innovation-based economy; treaties;
refer to the SDGs; • Universal health insurance; • Membership in major United
• SDG coordination unit in government; • Zero-carbon energy system; Nations organizations;
• National SDG strategy (or sustainable • Sustainable ecosystems, sustainable • Promote demilitarization and global
development strategy); agriculture, and climate resilience; peace;
• National SDG monitoring system; • Sustainable cities; • Using unilateral coercive measures;
• The SDGs are referenced in the • Transition to universal digital access • Official Development Assistance (to
annual national budge and services. OECD/HIC).
Measuring government SDG efforts and commitments:
scores, rankings and performance by pillar
• First, the government's efforts and commitment to the SDGs must still be
higher. The average score of the 74 countries assessed was 56%, with no
country even close to achieving a perfect score.
• Second, there are significant differences between countries. Four European
countries stand out as highly committed to the SDGs (Finland, the
Netherlands, Sweden, and Switzerland). However, scores among G20
countries range from 77% in Indonesia to less than 40% in the Russian
Federation and the United States.
• Third, among the three pillars, the average score of the second pillar is the
lowest, which deals with the adoption and implementation of SDG policies
and roadmaps. This is partly driven by the average or low performance of
LICs and LMICs on this pillar, as these countries may lack the financial
resources needed to successfully adopt and implement investments and
SDG roadmap. The slightly better performance of HIC countries on pillar 2 is
largely due to their strong performance on the education, health and digital
scorecards. However, it is crucial that more ambitious policies and actions
on climate and decarbonization are prioritized to improve the overall score.
• Fourth, the LICs and LMICs score higher on political and institutional
leadership on the SDGs than HICs.
• Fifth, all countries have the potential to do more to promote multilateralism,
in accordance with the United Nations Charter. Argentina, Barbados, Chile,
Germany, Jamaica and Seychelles scored highest for their efforts to promote
multilateralism, but there is still room for improvement. A collective approach
to promoting multilateralism can significantly contribute to the achievement
of the SDGs.
Chapter 6. Sustainable Development measurement and Report
6.2. Global sustainable development report and the risk of failure
Healthcare index 2023, comparison between LICs and HICs
Observed and predicted gaps in SDG index scores
between HICs and LICs
Unemployment rate in 2023, comparison between LICs and HICs
SDG 2025 Tracker for East and South Asia (levels and trends)
Spillover Score (90/167)
Vietnam SDG 2025 Tracker Each country's actions can have positive or negative
effects on other countries' abilities to achieve the
SDGs. The Spillover Index assesses such spillovers
along three dimensions: environmental & social
impacts embodied into trade, economy & finance, and
security. A higher score means that a country causes
more positive and fewer negative spillover effects.
Source: [Link]
Survey results of national government efforts in implementing the 2023 SDGs
Chapter 6. Sustainable Development measurement and Report
6.3. Actions of individuals, organizations, and governments
• There are three strategies for sustainable business development:
1. Pollution prevention: Businesses shift from pollution control to pollution prevention. Accordingly, instead of
treating waste after it is created, it is necessary to focus on reducing or eliminating waste before it is created.
This strategy is implemented through continuous improvement to reduce waste as well as reduce energy
consumption;
2. Product life cycle management: Not only focusing on minimizing pollution not only in production but
throughout the product life cycle;
3. Clean technology: Focus on developing and using green and environmentally friendly technologies.
Source: Giang Minh Đức (2021), Đo lường sự phát triển bền vững của doanh nghiệp
[Link]
Chapter 6. Sustainable Development measurement and Report
6.3. Actions of individuals, organizations, and governments
• Veleva & Ellenbecker (2001) proposed a set of criteria to measure the sustainable development of
businesses, including 22 criteria in 6 aspects:
1. Use of energy and fuel;
2. Level of emissions into the environment;
3. Economic efficiency;
4. Contribute to community and social development;
5. Workers' rights;
6. Products (designed and manufactured in an environmentally friendly way).
Source: Giang Minh Đức (2021), Đo lường sự phát triển bền vững của doanh nghiệp
[Link]
Chapter 6. Sustainable Development measurement and Report
6.3. Actions of individuals, organizations, and governments
• Depending on the level of development, businesses can apply these criteria at five levels:
✓ Level 1 - Demonstrates compliance with regulations;
✓ Level 2 - Demonstrates practical application of sustainable development programs;
✓ Level 3 - Demonstrates the impact of sustainable development programs on the economy, society, and environment;
✓ Level 4 - Demonstrates the business's impact on sustainable development throughout the supply chain and the product
life cycle;
✓ Level 5 - Demonstrates the role of businesses in the broader societal sustainable development.
Source: Giang Minh Đức (2021), Đo lường sự phát triển bền vững của doanh nghiệp
[Link]
Chapter 6. Sustainable Development measurement and Report
Measure the corporate sustainability of BP and Shell
in 2003 using normalized values of the indicators.
Source: How to compare companies on relevant dimensions of
sustainability Damjan Krajnc & Peter Glavicˇ (2005)