Published: 7/22/2026
Editor-in-charge: Mr. Nguyen Xuan Dung, CPA – Chairman of the Members' Council

A simple framework for SMEs to start collecting ESG and Scope 1–2 emissions data.
First steps
Define the organizational boundary, pick a base year, list major emission sources (fuel, electricity), and assign data owners.
Internal reporting first
Run one or two internal reporting cycles before public disclosure to stabilize processes and supporting evidence.
Related CAF services
Prefer an expert to handle this instead of doing it yourself? These CAF services relate directly to this topic: