Dataset on Corporate Environmental Information Disclosure and Circular Economy Regulatory Framework in Vietnam
Description
This dataset provides systematic synthesis of key legal documents regulating Corporate Environmental Information Disclosure (EID) in Vietnam, specifically focusing on the Law on Environmental Protection 2020 and its associated Decrees and Circulars. The data is organized to facilitate comparative analysis of legal mandates and identifies critical "regulatory gaps" that currently hinder the transition toward a circular economy. This dataset serves as the supporting material for the research article titled "ENVIRONMENTAL INFORMATION DISCLOSURE IN VIETNAM: A CATALYST FOR CIRCULAR ECONOMY TRANSITIONS".
Files
Steps to reproduce
Data Sourcing: Primary legal documents were retrieved from the Vietnam National Legal Database (vbpl.vn) and the Ministry of Natural Resources and Environment (MONRE) official portal. Selection Criteria: The search focused on the Law on Environmental Protection 2020 and its mandatory sub-law documents (Decrees and Circulars) related to corporate disclosure. Data Extraction: Articles concerning mandatory environmental information disclosure (EID) were manually extracted and cross-referenced to ensure accuracy. Synthesis & Analysis: The information was categorized into a structured Excel format, including Law ID, key provisions, and identified regulatory gaps as analyzed in the associated research paper. Quality Control: The final dataset was verified against the "Key Findings" of the manuscript to ensure consistency between legal evidence and research arguments.
Institutions
- Thuongmai UniversityHanoi, Hanoi