{"id":90145,"date":"2026-10-09T08:26:36","date_gmt":"2026-10-09T08:26:36","guid":{"rendered":"https:\/\/casfarm.com\/?p=90145"},"modified":"2026-10-09T08:26:36","modified_gmt":"2026-10-09T08:26:36","slug":"esg-nha-may-fdi-scope-1-2-3","status":"publish","type":"post","link":"https:\/\/casfarm.com\/en\/esg-nha-may-fdi-scope-1-2-3\/","title":{"rendered":"ESG cho nh\u00e0 m\u00e1y FDI: hi\u1ec3u \u0111\u00fang Scope 1\u20132\u20133 v\u00e0 vai tr\u00f2 c\u1ee7a n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o t\u1ea1i ch\u1ed7"},"content":{"rendered":"<p><span class=\"lang-vi\">Trong v\u00f2ng m\u01b0\u1eddi hai th\u00e1ng g\u1ea7n \u0111\u00e2y, y\u00eau c\u1ea7u b\u00e1o c\u00e1o ph\u00e1t th\u1ea3i v\u1edbi nh\u00e0 m\u00e1y FDI t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 chuy\u1ec3n t\u1eeb &#8220;n\u00ean c\u00f3&#8221; sang &#8220;ph\u1ea3i c\u00f3&#8221;. Ng\u00e0y <strong>10\/08\/2026<\/strong>, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh <strong>Quy\u1ebft \u0111\u1ecbnh 42\/2026\/Q\u0110-TTg<\/strong>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb <strong>25\/09\/2026<\/strong>, \u0111\u01b0a <strong>2.441 c\u01a1 s\u1edf<\/strong> v\u00e0o danh m\u1ee5c b\u1eaft bu\u1ed9c ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh \u2014 t\u0103ng 275 c\u01a1 s\u1edf so v\u1edbi danh m\u1ee5c 2.166 c\u01a1 s\u1edf c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 13\/2024\/Q\u0110-TTg (<a href=\"https:\/\/www.vncpc.org\/2441-co-so-phai-kiem-ke-khi-nha-kinh-doanh-nghiep-can-luu-y-gi\/\" target=\"_blank\" rel=\"noopener\">VNCPC, 26\/08\/2026<\/a>). Ri\u00eang ng\u00e0nh C\u00f4ng Th\u01b0\u01a1ng chi\u1ebfm <strong>1.916 c\u01a1 s\u1edf<\/strong>, t\u1ee9c ph\u1ea7n l\u1edbn l\u00e0 nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t.<\/span><span class=\"lang-en\">Over the past twelve months, emissions reporting for FDI factories in Viet Nam has moved from optional to obligatory. On <strong>10\/08\/2026<\/strong> the Prime Minister issued <strong>Decision 42\/2026\/QD-TTg<\/strong>, effective <strong>25\/09\/2026<\/strong>, placing <strong>2,441 facilities<\/strong> on the mandatory greenhouse gas inventory list \u2014 275 more than the 2,166 facilities listed under Decision 13\/2024\/QD-TTg (<a href=\"https:\/\/www.vncpc.org\/2441-co-so-phai-kiem-ke-khi-nha-kinh-doanh-nghiep-can-luu-y-gi\/\" target=\"_blank\" rel=\"noopener\">VNCPC, 26\/08\/2026<\/a>). Industry and Trade alone accounts for <strong>1,916 facilities<\/strong>, meaning most of the list is manufacturing plants.<\/span><\/p>\n<p><span class=\"lang-vi\">Song song, ph\u00eda c\u1ea7u c\u0169ng si\u1ebft l\u1ea1i. C\u01a1 ch\u1ebf CBAM c\u1ee7a EU b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n ch\u00ednh th\u1ee9c t\u1eeb <strong>01\/01\/2026<\/strong>, v\u00e0 b\u1ed9 ti\u00eau chu\u1ea9n m\u1ee5c ti\u00eau kh\u00ed h\u1eadu doanh nghi\u1ec7p SBTi phi\u00ean b\u1ea3n 2.0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb <strong>01\/02\/2027<\/strong>. K\u1ebft qu\u1ea3 l\u00e0 c\u00f9ng m\u1ed9t b\u1ed9 d\u1eef li\u1ec7u ph\u00e1t th\u1ea3i nay ph\u1ee5c v\u1ee5 ba m\u1ee5c \u0111\u00edch kh\u00e1c nhau: tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, gi\u1eef \u0111\u01a1n h\u00e0ng xu\u1ea5t kh\u1ea9u, v\u00e0 tr\u1ea3 l\u1eddi b\u1ea3ng c\u00e2u h\u1ecfi ESG c\u1ee7a t\u1eadp \u0111o\u00e0n m\u1eb9.<\/span><span class=\"lang-en\">Demand-side pressure tightened at the same time. The EU&#8217;s CBAM entered its definitive phase on <strong>01\/01\/2026<\/strong>, and version 2.0 of the SBTi Corporate Net-Zero Standard takes effect on <strong>01\/02\/2027<\/strong>. The result is that one emissions dataset now serves three different purposes: Vietnamese legal compliance, keeping export orders, and answering the parent group&#8217;s ESG questionnaire.<\/span><\/p>\n<p><span class=\"lang-vi\">B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch ba ph\u1ea1m vi ph\u00e1t th\u1ea3i theo GHG Protocol \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 v\u00e0o m\u1ed9t nh\u00e0 m\u00e1y, ph\u00e2n t\u00edch v\u00ec sao <strong>Scope 2<\/strong> l\u00e0 n\u01a1i c\u1eaft gi\u1ea3m nhanh nh\u1ea5t, so s\u00e1nh ba l\u1ef1a ch\u1ecdn gi\u1ea3m Scope 2 \u0111ang c\u00f3 t\u1ea1i Vi\u1ec7t Nam, v\u00e0 \u0111\u1ec1 xu\u1ea5t l\u1ed9 tr\u00ecnh ba giai \u0111o\u1ea1n \u0111\u1ec3 tri\u1ec3n khai.<\/span><span class=\"lang-en\">This article explains the three GHG Protocol scopes as they apply to an actual factory, sets out why <strong>Scope 2<\/strong> is the fastest place to cut, compares the three Scope 2 options available in Viet Nam today, and proposes a three-phase roadmap.<\/span><\/p>\n<h2 class=\"wp-block-heading\"><span class=\"lang-vi\">1. Ba ph\u1ea1m vi ph\u00e1t th\u1ea3i: nh\u00e0 m\u00e1y c\u1ee7a b\u1ea1n n\u1eb1m \u1edf \u0111\u00e2u<\/span><span class=\"lang-en\">1. The three scopes: where your factory sits<\/span><\/h2>\n<p><span class=\"lang-vi\">GHG Protocol \u2014 khung h\u1ea1ch to\u00e1n kh\u00ed nh\u00e0 k\u00ednh \u0111\u01b0\u1ee3c d\u00f9ng ph\u1ed5 bi\u1ebfn nh\u1ea5t th\u1ebf gi\u1edbi v\u00e0 l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a ph\u1ea7n l\u1edbn quy \u0111\u1ecbnh qu\u1ed1c gia \u2014 chia ph\u00e1t th\u1ea3i doanh nghi\u1ec7p th\u00e0nh ba ph\u1ea1m vi. Ranh gi\u1edbi gi\u1eefa ch\u00fang kh\u00f4ng n\u1eb1m \u1edf &#8220;l\u1edbn hay nh\u1ecf&#8221; m\u00e0 \u1edf <strong>ai ki\u1ec3m so\u00e1t ngu\u1ed3n ph\u00e1t th\u1ea3i<\/strong>.<\/span><span class=\"lang-en\">The GHG Protocol \u2014 the world&#8217;s most widely used greenhouse gas accounting framework and the basis for most national regulation \u2014 splits corporate emissions into three scopes. The boundary between them is not size but <strong>who controls the emitting source<\/strong>.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>Scope 1 \u2014 ph\u00e1t th\u1ea3i tr\u1ef1c ti\u1ebfp.<\/strong> Ph\u00e1t sinh t\u1eeb ngu\u1ed3n thu\u1ed9c s\u1edf h\u1eefu ho\u1eb7c do doanh nghi\u1ec7p ki\u1ec3m so\u00e1t. Trong m\u1ed9t nh\u00e0 m\u00e1y \u0111i\u1ec3n h\u00ecnh t\u1ea1i Vi\u1ec7t Nam, \u0111\u00f3 l\u00e0:<\/span><span class=\"lang-en\"><strong>Scope 1 \u2014 direct emissions.<\/strong> From sources the company owns or controls. In a typical Vietnamese factory, that means:<\/span><\/p>\n<ul class=\"wp-block-list\">\n<li><span class=\"lang-vi\">L\u00f2 h\u01a1i \u0111\u1ed1t than, biomass, d\u1ea7u FO ho\u1eb7c LPG c\u1ea5p h\u01a1i cho d\u00e2y chuy\u1ec1n.<\/span><span class=\"lang-en\">Boilers burning coal, biomass, fuel oil or LPG to supply process steam.<\/span><\/li>\n<li><span class=\"lang-vi\">M\u00e1y ph\u00e1t \u0111i\u1ec7n d\u1ef1 ph\u00f2ng ch\u1ea1y d\u1ea7u diesel.<\/span><span class=\"lang-en\">Diesel standby generators.<\/span><\/li>\n<li><span class=\"lang-vi\">Xe n\u00e2ng, xe t\u1ea3i n\u1ed9i b\u1ed9 d\u00f9ng nhi\u00ean li\u1ec7u ho\u00e1 th\u1ea1ch do nh\u00e0 m\u00e1y s\u1edf h\u1eefu.<\/span><span class=\"lang-en\">Company-owned forklifts and internal trucks running on fossil fuel.<\/span><\/li>\n<li><span class=\"lang-vi\">R\u00f2 r\u1ec9 m\u00f4i ch\u1ea5t l\u1ea1nh (R-410A, R-134a\u2026) t\u1eeb h\u1ec7 th\u1ed1ng \u0111i\u1ec1u ho\u00e0 v\u00e0 kho l\u1ea1nh \u2014 th\u01b0\u1eddng b\u1ecb b\u1ecf s\u00f3t d\u00f9 ti\u1ec1m n\u0103ng l\u00e0m n\u00f3ng to\u00e0n c\u1ea7u r\u1ea5t cao.<\/span><span class=\"lang-en\">Refrigerant leakage (R-410A, R-134a and similar) from HVAC and cold storage \u2014 routinely overlooked despite very high global warming potential.<\/span><\/li>\n<li><span class=\"lang-vi\">Ph\u00e1t th\u1ea3i qu\u00e1 tr\u00ecnh c\u00f4ng nghi\u1ec7p, v\u00ed d\u1ee5 ph\u1ea3n \u1ee9ng ho\u00e1 h\u1ecdc trong s\u1ea3n xu\u1ea5t xi m\u0103ng ho\u1eb7c ho\u00e1 ch\u1ea5t.<\/span><span class=\"lang-en\">Industrial process emissions, such as chemical reactions in cement or chemicals production.<\/span><\/li>\n<\/ul>\n<p><span class=\"lang-vi\"><strong>Scope 2 \u2014 ph\u00e1t th\u1ea3i gi\u00e1n ti\u1ebfp t\u1eeb n\u0103ng l\u01b0\u1ee3ng mua v\u00e0o.<\/strong> Ch\u1ee7 y\u1ebfu l\u00e0 \u0111i\u1ec7n l\u01b0\u1edbi, c\u1ed9ng th\u00eam h\u01a1i, nhi\u1ec7t ho\u1eb7c n\u01b0\u1edbc l\u1ea1nh mua t\u1eeb b\u00ean ngo\u00e0i. Nh\u00e0 m\u00e1y kh\u00f4ng \u0111\u1ed1t nhi\u00ean li\u1ec7u, nh\u01b0ng nh\u00e0 m\u00e1y \u0111i\u1ec7n \u1edf \u0111\u1ea7u kia c\u1ee7a \u0111\u01b0\u1eddng d\u00e2y th\u00ec c\u00f3. V\u1edbi ph\u1ea7n l\u1edbn nh\u00e0 m\u00e1y ch\u1ebf bi\u1ebfn ch\u1ebf t\u1ea1o, d\u1ec7t may, \u0111i\u1ec7n t\u1eed v\u00e0 th\u1ef1c ph\u1ea9m t\u1ea1i Vi\u1ec7t Nam, <strong>\u0111\u00e2y l\u00e0 kh\u1ed1i ph\u00e1t th\u1ea3i l\u1edbn nh\u1ea5t<\/strong>.<\/span><span class=\"lang-en\"><strong>Scope 2 \u2014 indirect emissions from purchased energy.<\/strong> Mainly grid electricity, plus any purchased steam, heat or chilled water. The factory burns nothing, but the power plant at the other end of the line does. For most manufacturing, textile, electronics and food plants in Viet Nam, <strong>this is the single largest block<\/strong>.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>Scope 3 \u2014 ph\u00e1t th\u1ea3i gi\u00e1n ti\u1ebfp c\u00f2n l\u1ea1i trong chu\u1ed7i gi\u00e1 tr\u1ecb.<\/strong> M\u01b0\u1eddi l\u0103m nh\u00f3m ho\u1ea1t \u0111\u1ed9ng chia hai chi\u1ec1u: th\u01b0\u1ee3ng ngu\u1ed3n (nguy\u00ean v\u1eadt li\u1ec7u mua v\u00e0o, v\u1eadn chuy\u1ec3n \u0111\u1ea7u v\u00e0o, \u0111i l\u1ea1i c\u00f4ng t\u00e1c, di chuy\u1ec3n c\u1ee7a nh\u00e2n vi\u00ean, ch\u1ea5t th\u1ea3i) v\u00e0 h\u1ea1 ngu\u1ed3n (ph\u00e2n ph\u1ed1i, s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, x\u1eed l\u00fd cu\u1ed1i v\u00f2ng \u0111\u1eddi). Scope 3 th\u01b0\u1eddng chi\u1ebfm ph\u1ea7n l\u1edbn t\u1ed5ng ki\u1ec3m k\u00ea, nh\u01b0ng c\u0169ng l\u00e0 ph\u1ea7n kh\u00f3 \u0111o nh\u1ea5t v\u00ec d\u1eef li\u1ec7u n\u1eb1m \u1edf nh\u00e0 cung c\u1ea5p v\u00e0 kh\u00e1ch h\u00e0ng.<\/span><span class=\"lang-en\"><strong>Scope 3 \u2014 all other indirect emissions in the value chain.<\/strong> Fifteen categories across two directions: upstream (purchased goods and services, inbound transport, business travel, employee commuting, waste) and downstream (distribution, product use, end-of-life treatment). Scope 3 usually dominates the total inventory but is the hardest to measure, because the data sits with suppliers and customers.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>\u0110i\u1ec3m hay b\u1ecb hi\u1ec3u sai.<\/strong> Scope 2 c\u1ee7a nh\u00e0 m\u00e1y ch\u00ednh l\u00e0 Scope 3 c\u1ee7a kh\u00e1ch h\u00e0ng mua h\u00e0ng t\u1eeb nh\u00e0 m\u00e1y \u0111\u00f3. To\u00e0n b\u1ed9 \u00e1p l\u1ef1c m\u00e0 m\u1ed9t th\u01b0\u01a1ng hi\u1ec7u to\u00e0n c\u1ea7u nh\u1eadn v\u1ec1 m\u1ee5c ti\u00eau Scope 3 s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ea9y xu\u1ed1ng nh\u00e0 cung c\u1ea5p d\u01b0\u1edbi d\u1ea1ng y\u00eau c\u1ea7u v\u1ec1 Scope 1 v\u00e0 Scope 2. \u0110\u00e2y l\u00e0 l\u00fd do m\u1ed9t nh\u00e0 m\u00e1y kh\u00f4ng thu\u1ed9c danh m\u1ee5c b\u1eaft bu\u1ed9c ki\u1ec3m k\u00ea c\u1ee7a Vi\u1ec7t Nam v\u1eabn c\u00f3 th\u1ec3 b\u1ecb kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea \u0111\u1ea7y \u0111\u1ee7.<\/span><span class=\"lang-en\"><strong>The point most often missed.<\/strong> A factory&#8217;s Scope 2 is its customer&#8217;s Scope 3. Every bit of pressure a global brand takes on its Scope 3 target gets pushed down to suppliers as a demand for Scope 1 and Scope 2 data. This is why a factory outside Viet Nam&#8217;s mandatory inventory list can still be required by its customer to produce a full inventory.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>Ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam.<\/strong> Theo Ngh\u1ecb \u0111\u1ecbnh 06\/2022\/N\u0110-CP \u2014 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 119\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 83\/2026\/N\u0110-CP \u2014 c\u01a1 s\u1edf ph\u1ea3i ki\u1ec3m k\u00ea khi ph\u00e1t th\u1ea3i t\u1eeb <strong>3.000 t\u1ea5n CO\u2082t\u0111\/n\u0103m<\/strong> tr\u1edf l\u00ean, ho\u1eb7c thu\u1ed9c nh\u00f3m ti\u00eau th\u1ee5 n\u0103ng l\u01b0\u1ee3ng l\u1edbn: c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p v\u00e0 nh\u00e0 m\u00e1y nhi\u1ec7t \u0111i\u1ec7n ti\u00eau th\u1ee5 t\u1eeb <strong>1.000 TOE\/n\u0103m<\/strong>, doanh nghi\u1ec7p v\u1eadn t\u1ea3i h\u00e0ng ho\u00e1 t\u1eeb <strong>1.000 TOE\/n\u0103m<\/strong>, to\u00e0 nh\u00e0 th\u01b0\u01a1ng m\u1ea1i t\u1eeb <strong>1.000 TOE\/n\u0103m<\/strong>, c\u01a1 s\u1edf x\u1eed l\u00fd ch\u1ea5t th\u1ea3i r\u1eafn c\u00f4ng su\u1ea5t t\u1eeb <strong>65.000 t\u1ea5n\/n\u0103m<\/strong> (<a href=\"https:\/\/dongnai.gov.vn\/en\/news\/Socio-Economic-information\/establishments-emitting-from-3-thousand-tons-of-co2-per-year-must-be-checked-for-greenhouse-gas-5033.html\" target=\"_blank\" rel=\"noopener\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed t\u1ec9nh \u0110\u1ed3ng Nai<\/a>). Ngh\u1ecb \u0111\u1ecbnh 119\/2025\/N\u0110-CP ng\u00e0y 09\/06\/2025 quy \u0111\u1ecbnh t\u1ea7n su\u1ea5t ki\u1ec3m k\u00ea c\u1ea5p c\u01a1 s\u1edf l\u00e0 <strong>hai n\u0103m m\u1ed9t l\u1ea7n<\/strong>, b\u00e1o c\u00e1o g\u1eedi UBND c\u1ea5p t\u1ec9nh <strong>tr\u01b0\u1edbc ng\u00e0y 31\/3<\/strong>; v\u1edbi nh\u00f3m \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 h\u1ea1n ng\u1ea1ch t\u1eeb giai \u0111o\u1ea1n 2027, b\u00e1o c\u00e1o ki\u1ec3m k\u00ea \u0111\u00e3 th\u1ea9m \u0111\u1ecbnh ph\u1ea3i g\u1eedi B\u1ed9 <strong>tr\u01b0\u1edbc ng\u00e0y 01\/12<\/strong> (<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-nguyen-Moi-truong\/Nghi-dinh-119-2025-ND-CP-sua-doi-Nghi-dinh-06-2022-ND-CP-giam-nhe-phat-thai-khi-nha-kinh-625021.aspx\" target=\"_blank\" rel=\"noopener\">Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt<\/a>).<\/span><span class=\"lang-en\"><strong>The legal obligation in Viet Nam.<\/strong> Under Decree 06\/2022\/ND-CP \u2014 as amended by Decree 119\/2025\/ND-CP and Decree 83\/2026\/ND-CP \u2014 a facility must conduct an inventory if it emits <strong>3,000 tCO\u2082e\/year<\/strong> or more, or falls into a large-energy-user category: industrial production facilities and thermal power plants consuming <strong>1,000 TOE\/year<\/strong> or more, freight transport companies at <strong>1,000 TOE\/year<\/strong> or more, commercial buildings at <strong>1,000 TOE\/year<\/strong> or more, and solid waste treatment facilities with capacity of <strong>65,000 tonnes\/year<\/strong> or more (<a href=\"https:\/\/dongnai.gov.vn\/en\/news\/Socio-Economic-information\/establishments-emitting-from-3-thousand-tons-of-co2-per-year-must-be-checked-for-greenhouse-gas-5033.html\" target=\"_blank\" rel=\"noopener\">Dong Nai Provincial Portal<\/a>). Decree 119\/2025\/ND-CP of 09\/06\/2025 sets facility-level inventory frequency at <strong>once every two years<\/strong>, with reports submitted to the provincial People&#8217;s Committee <strong>before 31 March<\/strong>; facilities allocated emission quotas from the 2027 period must submit verified inventory reports to the ministry <strong>before 1 December<\/strong> (<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-nguyen-Moi-truong\/Nghi-dinh-119-2025-ND-CP-sua-doi-Nghi-dinh-06-2022-ND-CP-giam-nhe-phat-thai-khi-nha-kinh-625021.aspx\" target=\"_blank\" rel=\"noopener\">Thu Vien Phap Luat<\/a>).<\/span><\/p>\n<p><span class=\"lang-vi\">N\u00f3i c\u00e1ch kh\u00e1c: ki\u1ec3m k\u00ea kh\u00f4ng c\u00f2n l\u00e0 b\u00e0i t\u1eadp truy\u1ec1n th\u00f4ng. N\u00f3 l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 c\u00f3 m\u1ed1c th\u1eddi gian, c\u00f3 c\u01a1 quan ti\u1ebfp nh\u1eadn v\u00e0 c\u00f3 y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp.<\/span><span class=\"lang-en\">In short: an inventory is no longer a communications exercise. It is an obligation with deadlines, a receiving authority and independent verification requirements.<\/span><\/p>\n<h2 class=\"wp-block-heading\"><span class=\"lang-vi\">2. V\u00ec sao Scope 2 l\u00e0 n\u01a1i gi\u1ea3m nhanh nh\u1ea5t<\/span><span class=\"lang-en\">2. Why Scope 2 is the fastest place to cut<\/span><\/h2>\n<p><span class=\"lang-vi\">Khi \u0111\u00e3 c\u00f3 b\u1ee9c tranh ba ph\u1ea1m vi, c\u00e2u h\u1ecfi ti\u1ebfp theo l\u00e0 b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u00e2u. V\u1edbi \u0111a s\u1ed1 nh\u00e0 m\u00e1y, c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 Scope 2 \u2014 v\u00ec b\u1ed1n l\u00fd do th\u1ef1c t\u1ebf.<\/span><span class=\"lang-en\">Once the three-scope picture is clear, the next question is where to start. For most factories the answer is Scope 2, for four practical reasons.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>Th\u1ee9 nh\u1ea5t, h\u1ec7 s\u1ed1 ph\u00e1t th\u1ea3i l\u01b0\u1edbi \u0111i\u1ec7n Vi\u1ec7t Nam \u1edf m\u1ee9c cao.<\/strong> C\u00f4ng v\u0103n 1726\/B\u0110KH-PTCBT ng\u00e0y <strong>03\/12\/2024<\/strong> c\u1ee7a C\u1ee5c Bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu c\u00f4ng b\u1ed1 h\u1ec7 s\u1ed1 ph\u00e1t th\u1ea3i l\u01b0\u1edbi \u0111i\u1ec7n Vi\u1ec7t Nam <strong>0,6592 tCO\u2082\/MWh<\/strong>, t\u00ednh cho n\u0103m 2023 (<a href=\"https:\/\/luatvietnam.vn\/dien-luc\/cong-van-1726-bdkh-ptcbt-2024-cong-bo-ket-qua-he-so-phat-thai-luoi-dien-viet-nam-425131-d6.html\" target=\"_blank\" rel=\"noopener\">LuatVietnam<\/a>). \u0110\u00e2y v\u1eabn l\u00e0 h\u1ec7 s\u1ed1 ch\u00ednh th\u1ee9c g\u1ea7n nh\u1ea5t; t\u00ednh \u0111\u1ebfn \u0111\u1ea7u n\u0103m 2026, c\u01a1 quan ch\u1ee9c n\u0103ng ch\u01b0a c\u00f4ng b\u1ed1 h\u1ec7 s\u1ed1 cho n\u0103m 2024 v\u00e0 2025, v\u00e0 \u01b0\u1edbc t\u00ednh \u0111\u1ed9c l\u1eadp cho n\u0103m 2025 v\u00e0o kho\u1ea3ng <strong>0,6235 tCO\u2082e\/MWh<\/strong> (<a href=\"https:\/\/doanhnghiepkinhtexanh.vn\/uoc-tinh-he-so-phat-thai-khi-nha-kinh-cua-luoi-dien-viet-nam-2025-a43738.html\" target=\"_blank\" rel=\"noopener\">Doanh nghi\u1ec7p &#038; Kinh t\u1ebf Xanh, 22\/01\/2026<\/a>). \u1ede m\u1ee9c n\u00e0y, m\u1ed7i MWh \u0111i\u1ec7n l\u01b0\u1edbi thay \u0111\u01b0\u1ee3c b\u1eb1ng \u0111i\u1ec7n t\u00e1i t\u1ea1o t\u1ea1i ch\u1ed7 s\u1ebd c\u1eaft kho\u1ea3ng hai ph\u1ea7n ba t\u1ea5n CO\u2082 kh\u1ecfi ki\u1ec3m k\u00ea.<\/span><span class=\"lang-en\"><strong>First, Viet Nam&#8217;s grid emission factor is high.<\/strong> Official Letter 1726\/BDKH-PTCBT of <strong>03\/12\/2024<\/strong> from the Department of Climate Change published a Vietnamese grid emission factor of <strong>0.6592 tCO\u2082\/MWh<\/strong>, calculated for 2023 (<a href=\"https:\/\/luatvietnam.vn\/dien-luc\/cong-van-1726-bdkh-ptcbt-2024-cong-bo-ket-qua-he-so-phat-thai-luoi-dien-viet-nam-425131-d6.html\" target=\"_blank\" rel=\"noopener\">LuatVietnam<\/a>). This remains the most recent official figure; as of early 2026 no official factor had been published for 2024 or 2025, and an independent estimate for 2025 put it at roughly <strong>0.6235 tCO\u2082e\/MWh<\/strong> (<a href=\"https:\/\/doanhnghiepkinhtexanh.vn\/uoc-tinh-he-so-phat-thai-khi-nha-kinh-cua-luoi-dien-viet-nam-2025-a43738.html\" target=\"_blank\" rel=\"noopener\">Doanh nghiep &#038; Kinh te Xanh, 22\/01\/2026<\/a>). At that level, every MWh of grid power displaced by on-site renewables removes roughly two-thirds of a tonne of CO\u2082 from the inventory.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>Th\u1ee9 hai, d\u1eef li\u1ec7u \u0111\u00e3 s\u1eb5n s\u00e0ng.<\/strong> Scope 2 ch\u1ec9 c\u1ea7n hai \u0111\u1ea7u v\u00e0o: s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n mua (c\u00f3 tr\u00ean ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n h\u1eb1ng th\u00e1ng, ch\u00ednh x\u00e1c \u0111\u1ebfn t\u1eebng kWh) v\u00e0 h\u1ec7 s\u1ed1 ph\u00e1t th\u1ea3i (do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1). Kh\u00f4ng c\u1ea7n kh\u1ea3o s\u00e1t nh\u00e0 cung c\u1ea5p, kh\u00f4ng c\u1ea7n \u01b0\u1edbc l\u01b0\u1ee3ng theo chi ti\u00eau. \u0110\u00e2y l\u00e0 ph\u1ea7n ki\u1ec3m k\u00ea d\u1ec5 v\u01b0\u1ee3t qua kh\u00e2u th\u1ea9m \u0111\u1ecbnh nh\u1ea5t.<\/span><span class=\"lang-en\"><strong>Second, the data already exists.<\/strong> Scope 2 needs only two inputs: purchased electricity (on the monthly utility bill, accurate to the kWh) and the emission factor (published by the authorities). No supplier surveys, no spend-based estimates. It is the part of the inventory most likely to pass verification first time.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>Th\u1ee9 ba, bi\u1ec7n ph\u00e1p gi\u1ea3m n\u1eb1m trong t\u1ea7m ki\u1ec3m so\u00e1t c\u1ee7a nh\u00e0 m\u00e1y.<\/strong> L\u1eafp \u0111i\u1ec7n m\u1eb7t tr\u1eddi tr\u00ean m\u00e1i nh\u00e0 x\u01b0\u1edfng l\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0, kh\u00f4ng ph\u1ee5 thu\u1ed9c thi\u1ec7n ch\u00ed c\u1ee7a b\u00ean th\u1ee9 ba. So v\u1edbi vi\u1ec7c thay to\u00e0n b\u1ed9 l\u00f2 h\u01a1i (Scope 1, v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn, ph\u1ea3i d\u1eebng s\u1ea3n xu\u1ea5t) hay thuy\u1ebft ph\u1ee5c h\u00e0ng tr\u0103m nh\u00e0 cung c\u1ea5p c\u1ea5p d\u1eef li\u1ec7u (Scope 3, nhi\u1ec1u n\u0103m), Scope 2 cho k\u1ebft qu\u1ea3 trong v\u00f2ng v\u00e0i th\u00e1ng.<\/span><span class=\"lang-en\"><strong>Third, the abatement levers sit inside the factory fence.<\/strong> Installing rooftop solar is the owner&#8217;s decision, not dependent on a third party&#8217;s goodwill. Compared with replacing an entire boiler plant (Scope 1 \u2014 heavy capital, production downtime) or persuading hundreds of suppliers to report data (Scope 3 \u2014 multi-year), Scope 2 delivers results within months.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>Th\u1ee9 t\u01b0, m\u00e1i nh\u00e0 x\u01b0\u1edfng l\u00e0 t\u00e0i s\u1ea3n \u0111ang \u0111\u1ec3 kh\u00f4ng.<\/strong> Nh\u00e0 m\u00e1y c\u00f4ng nghi\u1ec7p th\u01b0\u1eddng c\u00f3 di\u1ec7n t\u00edch m\u00e1i l\u1edbn, k\u1ebft c\u1ea5u ch\u1ecbu l\u1ef1c t\u1ed1t, ph\u1ee5 t\u1ea3i ban ng\u00e0y cao v\u00e0 tr\u00f9ng kh\u00edt v\u1edbi bi\u1ec3u \u0111\u1ed3 ph\u00e1t c\u1ee7a \u0111i\u1ec7n m\u1eb7t tr\u1eddi. \u0110\u00e2y l\u00e0 s\u1ef1 tr\u00f9ng kh\u1edbp k\u1ef9 thu\u1eadt hi\u1ebfm c\u00f3: \u0111i\u1ec7n s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 ngay t\u1ea1i ch\u1ed7, kh\u00f4ng qua l\u01b0\u1edbi, kh\u00f4ng t\u1ed5n th\u1ea5t truy\u1ec1n t\u1ea3i.<\/span><span class=\"lang-en\"><strong>Fourth, the factory roof is an idle asset.<\/strong> Industrial buildings typically combine large roof areas, sound structural capacity and high daytime load that aligns closely with the solar generation curve. That alignment is a genuine technical advantage: the power is consumed where it is produced, with no grid transit and no transmission losses.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>M\u1ed9t c\u1ea3nh b\u00e1o c\u1ea7n thi\u1ebft.<\/strong> GHG Protocol \u0111ang s\u1eeda \u0111\u1ed5i Scope 2 Guidance. Ng\u00e0y 14\/07\/2025, H\u1ed9i \u0111\u1ed3ng Ti\u00eau chu\u1ea9n \u0110\u1ed9c l\u1eadp (ISB) \u0111\u00e3 th\u00f4ng qua vi\u1ec7c \u0111\u01b0a c\u1ea3 hai ph\u01b0\u01a1ng ph\u00e1p location-based v\u00e0 market-based ra tham v\u1ea5n c\u00f4ng khai, trong \u0111\u00f3 <strong>si\u1ebft y\u00eau c\u1ea7u kh\u1edbp theo v\u00f9ng \u0111\u1ecba l\u00fd v\u00e0 theo gi\u1edd<\/strong> \u0111\u1ed1i v\u1edbi c\u00e1c tuy\u00ean b\u1ed1 n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch. C\u00e1c y\u00eau c\u1ea7u ch\u00ednh c\u1ee7a Scope 2 d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0o kho\u1ea3ng gi\u1eefa n\u0103m 2026, v\u00e0 b\u1ea3n \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a b\u1ed9 ti\u00eau chu\u1ea9n doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn ban h\u00e0nh cu\u1ed1i n\u0103m 2027 (<a href=\"https:\/\/ghgprotocol.org\/blog\/scope-2-standard-advances-isb-approves-consultation-market-and-location-based-revisions\" target=\"_blank\" rel=\"noopener\">GHG Protocol, 08\/01\/2025<\/a>). H\u01b0\u1edbng s\u1eeda \u0111\u1ed5i n\u00e0y <strong>c\u00f3 l\u1ee3i cho \u0111i\u1ec7n t\u00e1i t\u1ea1o t\u1ea1i ch\u1ed7<\/strong> \u2014 v\u1ed1n t\u1ef1 \u0111\u1ed9ng kh\u1edbp c\u1ea3 v\u1ec1 v\u00f9ng l\u1eabn v\u1ec1 gi\u1edd \u2014 v\u00e0 b\u1ea5t l\u1ee3i cho c\u00e1c c\u00f4ng c\u1ee5 gi\u1ea5y t\u1edd mua r\u1eddi kh\u00f4ng g\u1eafn v\u1edbi \u0111\u1ecba \u0111i\u1ec3m v\u00e0 th\u1eddi \u0111i\u1ec3m ti\u00eau th\u1ee5.<\/span><span class=\"lang-en\"><strong>One necessary caveat.<\/strong> The GHG Protocol is revising its Scope 2 Guidance. On 14\/07\/2025 the Independent Standards Board approved sending both location-based and market-based methods out for public consultation, with <strong>tighter geographic and hourly matching requirements<\/strong> for clean energy claims. Core Scope 2 requirements are expected to be finalised around mid-2026, with the full corporate standard suite expected in late 2027 (<a href=\"https:\/\/ghgprotocol.org\/blog\/scope-2-standard-advances-isb-approves-consultation-market-and-location-based-revisions\" target=\"_blank\" rel=\"noopener\">GHG Protocol, 08\/01\/2025<\/a>). That direction of travel <strong>favours on-site renewables<\/strong>, which match by location and by hour automatically, and disadvantages paper instruments bought separately from the point and moment of consumption.<\/span><\/p>\n<h2 class=\"wp-block-heading\"><span class=\"lang-vi\">3. So s\u00e1nh ba l\u1ef1a ch\u1ecdn: \u0111i\u1ec7n m\u00e1i t\u1ef1 d\u00f9ng, DPPA, ch\u1ee9ng ch\u1ec9 n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o<\/span><span class=\"lang-en\">3. Comparing the options: on-site rooftop solar, DPPA, renewable energy certificates<\/span><\/h2>\n<p><span class=\"lang-vi\">Ba c\u00f4ng c\u1ee5 d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec1u l\u00e0m gi\u1ea3m Scope 2 tr\u00ean b\u00e1o c\u00e1o, nh\u01b0ng kh\u00e1c nhau v\u1ec1 v\u1ed1n, th\u1eddi gian tri\u1ec3n khai v\u00e0 \u0111\u1ed9 b\u1ec1n tr\u01b0\u1edbc thay \u0111\u1ed5i c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><span class=\"lang-en\">All three instruments below reduce reported Scope 2, but they differ sharply in capital, lead time and durability against changes in accounting rules.<\/span><\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th><span class=\"lang-vi\">Ti\u00eau ch\u00ed<\/span><span class=\"lang-en\">Criterion<\/span><\/th>\n<th><span class=\"lang-vi\">\u0110i\u1ec7n m\u1eb7t tr\u1eddi m\u00e1i nh\u00e0 t\u1ef1 d\u00f9ng<\/span><span class=\"lang-en\">On-site rooftop solar<\/span><\/th>\n<th><span class=\"lang-vi\">DPPA (mua \u0111i\u1ec7n tr\u1ef1c ti\u1ebfp)<\/span><span class=\"lang-en\">DPPA (direct power purchase)<\/span><\/th>\n<th><span class=\"lang-vi\">Ch\u1ee9ng ch\u1ec9 n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o (REC\/I-REC)<\/span><span class=\"lang-en\">Renewable energy certificates (REC\/I-REC)<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span class=\"lang-vi\"><strong>C\u01a1 ch\u1ebf<\/strong><\/span><span class=\"lang-en\"><strong>Mechanism<\/strong><\/span><\/td>\n<td><span class=\"lang-vi\">S\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau th\u1ee5 t\u1ea1i ch\u1ed7<\/span><span class=\"lang-en\">Generated and consumed on site<\/span><\/td>\n<td><span class=\"lang-vi\">H\u1ee3p \u0111\u1ed3ng mua \u0111i\u1ec7n t\u1eeb nh\u00e0 m\u00e1y t\u00e1i t\u1ea1o, qua \u0111\u01b0\u1eddng d\u00e2y ri\u00eang ho\u1eb7c qua l\u01b0\u1edbi qu\u1ed1c gia<\/span><span class=\"lang-en\">Contracted power from a renewable plant, via private wire or the national grid<\/span><\/td>\n<td><span class=\"lang-vi\">Mua ch\u1ee9ng ch\u1ec9 ghi nh\u1eadn thu\u1ed9c t\u00ednh t\u00e1i t\u1ea1o c\u1ee7a \u0111i\u1ec7n \u0111\u00e3 ph\u00e1t \u1edf n\u01a1i kh\u00e1c<\/span><span class=\"lang-en\">Certificates recording the renewable attribute of power generated elsewhere<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"lang-vi\"><strong>V\u1ed1n \u0111\u1ea7u t\u01b0<\/strong><\/span><span class=\"lang-en\"><strong>Capital<\/strong><\/span><\/td>\n<td><span class=\"lang-vi\">Trung b\u00ecnh \u0111\u1ebfn cao, ho\u1eb7c b\u1eb1ng 0 n\u1ebfu thu\u00ea m\u00e1i \/ h\u1ee3p \u0111\u1ed3ng ESCO<\/span><span class=\"lang-en\">Medium to high, or zero under a roof lease or ESCO contract<\/span><\/td>\n<td><span class=\"lang-vi\">Th\u1ea5p, chi ph\u00ed n\u1eb1m \u1edf gi\u00e1 \u0111i\u1ec7n v\u00e0 ph\u00ed d\u1ecbch v\u1ee5<\/span><span class=\"lang-en\">Low; cost sits in the tariff and service fees<\/span><\/td>\n<td><span class=\"lang-vi\">R\u1ea5t th\u1ea5p, l\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh h\u1eb1ng n\u0103m<\/span><span class=\"lang-en\">Very low; an annual operating cost<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"lang-vi\"><strong>Th\u1eddi gian tri\u1ec3n khai<\/strong><\/span><span class=\"lang-en\"><strong>Lead time<\/strong><\/span><\/td>\n<td><span class=\"lang-vi\">3\u20136 th\u00e1ng cho m\u1ed9t d\u1ef1 \u00e1n m\u00e1i nh\u00e0 x\u01b0\u1edfng \u0111i\u1ec3n h\u00ecnh<\/span><span class=\"lang-en\">3\u20136 months for a typical factory roof<\/span><\/td>\n<td><span class=\"lang-vi\">6\u201318 th\u00e1ng, ph\u1ee5 thu\u1ed9c \u0111\u00e0m ph\u00e1n v\u00e0 th\u1ee7 t\u1ee5c<\/span><span class=\"lang-en\">6\u201318 months, depending on negotiation and procedure<\/span><\/td>\n<td><span class=\"lang-vi\">V\u00e0i tu\u1ea7n<\/span><span class=\"lang-en\">Weeks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"lang-vi\"><strong>Gi\u1ea3m ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n<\/strong><\/span><span class=\"lang-en\"><strong>Cuts the electricity bill<\/strong><\/span><\/td>\n<td><span class=\"lang-vi\">C\u00f3, tr\u1ef1c ti\u1ebfp v\u00e0 ngay l\u1eadp t\u1ee9c<\/span><span class=\"lang-en\">Yes, directly and immediately<\/span><\/td>\n<td><span class=\"lang-vi\">C\u00f3 th\u1ec3, ph\u1ee5 thu\u1ed9c gi\u00e1 h\u1ee3p \u0111\u1ed3ng<\/span><span class=\"lang-en\">Possibly, depending on contract price<\/span><\/td>\n<td><span class=\"lang-vi\">Kh\u00f4ng<\/span><span class=\"lang-en\">No<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"lang-vi\"><strong>\u0110\u1ed9 b\u1ec1n tr\u01b0\u1edbc s\u1eeda \u0111\u1ed5i GHG Protocol<\/strong><\/span><span class=\"lang-en\"><strong>Durability against GHG Protocol revision<\/strong><\/span><\/td>\n<td><span class=\"lang-vi\">Cao \u2014 kh\u1edbp c\u1ea3 v\u00f9ng l\u1eabn gi\u1edd theo b\u1ea3n ch\u1ea5t<\/span><span class=\"lang-en\">High \u2014 matches location and hour by construction<\/span><\/td>\n<td><span class=\"lang-vi\">Trung b\u00ecnh \u0111\u1ebfn cao, n\u1ebfu h\u1ee3p \u0111\u1ed3ng g\u1eafn v\u1edbi v\u00f9ng v\u00e0 c\u00f3 d\u1eef li\u1ec7u theo gi\u1edd<\/span><span class=\"lang-en\">Medium to high, if the contract is location-linked with hourly data<\/span><\/td>\n<td><span class=\"lang-vi\">Th\u1ea5p nh\u1ea5t n\u1ebfu l\u00e0 ch\u1ee9ng ch\u1ec9 mua r\u1eddi, kh\u00f4ng g\u1eafn \u0111\u1ecba \u0111i\u1ec3m v\u00e0 th\u1eddi \u0111i\u1ec3m<\/span><span class=\"lang-en\">Lowest for unbundled certificates with no location or time link<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"lang-vi\"><strong>R\u00e0o c\u1ea3n ch\u00ednh<\/strong><\/span><span class=\"lang-en\"><strong>Main constraint<\/strong><\/span><\/td>\n<td><span class=\"lang-vi\">K\u1ebft c\u1ea5u m\u00e1i, di\u1ec7n t\u00edch, bi\u1ec3u \u0111\u1ed3 ph\u1ee5 t\u1ea3i<\/span><span class=\"lang-en\">Roof structure, available area, load profile<\/span><\/td>\n<td><span class=\"lang-vi\">Ng\u01b0\u1ee1ng s\u1ea3n l\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n tham gia<\/span><span class=\"lang-en\">Consumption threshold and eligibility conditions<\/span><\/td>\n<td><span class=\"lang-vi\">T\u00ednh b\u1ed5 sung (additionality) b\u1ecb ch\u1ea5t v\u1ea5n ng\u00e0y c\u00e0ng nhi\u1ec1u<\/span><span class=\"lang-en\">Additionality increasingly challenged<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><span class=\"lang-vi\"><strong>\u0110i\u1ec7n m\u1eb7t tr\u1eddi m\u00e1i nh\u00e0 t\u1ef1 d\u00f9ng.<\/strong> Khung ph\u00e1p l\u00fd \u0111\u00e3 \u1ed5n \u0111\u1ecbnh. Ngh\u1ecb \u0111\u1ecbnh 58\/2025\/N\u0110-CP ng\u00e0y 03\/03\/2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 133\/2026\/N\u0110-CP (hi\u1ec7u l\u1ef1c t\u1eeb <strong>25\/05\/2026<\/strong>) quy \u0111\u1ecbnh r\u00f5 th\u1ee7 t\u1ee5c theo quy m\u00f4: h\u1ec7 th\u1ed1ng d\u01b0\u1edbi 1.000 kW kh\u00f4ng \u0111\u0103ng k\u00fd b\u00e1n \u0111i\u1ec7n d\u01b0 th\u00ec ch\u1ec9 c\u1ea7n <strong>th\u00f4ng b\u00e1o<\/strong> t\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng, \u0111\u01a1n v\u1ecb \u0111i\u1ec7n l\u1ef1c, c\u01a1 quan qu\u1ea3n l\u00fd x\u00e2y d\u1ef1ng v\u00e0 c\u01a1 quan ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y; h\u1ec7 th\u1ed1ng t\u1eeb <strong>1.000 kW<\/strong> tr\u1edf l\u00ean ph\u1ea3i xin <strong>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ph\u00e1t tri\u1ec3n<\/strong>. Ngh\u1ecb \u0111\u1ecbnh 133\/2026\/N\u0110-CP \u0111\u1ed3ng th\u1eddi \u0111\u01b0a ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t v\u00e0o \u00e1p d\u1ee5ng, v\u1edbi m\u1ee9c ph\u1ea1t t\u1edbi 10\u201320 tri\u1ec7u VND cho vi ph\u1ea1m \u1edf c\u1ea5p \u0111\u1ea5u n\u1ed1i trung \u00e1p tr\u1edf l\u00ean (<a href=\"https:\/\/evnspc.vn\/bai-viet\/ARTICLE26040292\/nghi-dinh-1332026nd-cp-luu-y-moi-voi-dien-mat-troi-mai-nha-tu-dung-tu-ngay-2552026\" target=\"_blank\" rel=\"noopener\">EVNSPC<\/a>). Th\u00f4ng \u0111i\u1ec7p v\u1edbi nh\u00e0 m\u00e1y r\u1ea5t r\u00f5: c\u1ee9 l\u00e0m, nh\u01b0ng l\u00e0m \u0111\u00fang th\u1ee7 t\u1ee5c ngay t\u1eeb \u0111\u1ea7u.<\/span><span class=\"lang-en\"><strong>On-site rooftop solar.<\/strong> The legal framework has settled. Decree 58\/2025\/ND-CP of 03\/03\/2025 and Decree 133\/2026\/ND-CP (effective <strong>25\/05\/2026<\/strong>) set out procedures by size: systems under 1,000 kW not registering surplus sales need only <strong>notify<\/strong> the provincial Department of Industry and Trade, the power utility, the construction authority and the fire safety authority; systems of <strong>1,000 kW<\/strong> or more require a <strong>development registration certificate<\/strong>. Decree 133\/2026\/ND-CP also brought penalties into force, with fines of up to VND 10\u201320 million for violations at medium-voltage connection and above (<a href=\"https:\/\/evnspc.vn\/bai-viet\/ARTICLE26040292\/nghi-dinh-1332026nd-cp-luu-y-moi-voi-dien-mat-troi-mai-nha-tu-dung-tu-ngay-2552026\" target=\"_blank\" rel=\"noopener\">EVNSPC<\/a>). The message to factories is clear: proceed, but follow the procedure from the start.<\/span><\/p>\n<p><span class=\"lang-vi\">M\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng v\u1eeba di\u1ec5n ra: <strong>Ngh\u1ecb \u0111\u1ecbnh 243\/2026\/N\u0110-CP ng\u00e0y 26\/06\/2026<\/strong> (hi\u1ec7u l\u1ef1c c\u00f9ng ng\u00e0y) n\u00e2ng t\u1ef7 l\u1ec7 \u0111i\u1ec7n m\u1eb7t tr\u1eddi m\u00e1i nh\u00e0 d\u01b0 \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n t\u1eeb <strong>20% l\u00ean t\u1ed1i \u0111a 50%<\/strong> s\u1ea3n l\u01b0\u1ee3ng ph\u00e1t; t\u1eeb nay \u0111\u1ebfn <strong>31\/12\/2030<\/strong>, c\u00f3 th\u1ec3 tho\u1ea3 thu\u1eadn b\u00e1n tr\u00ean 50% n\u1ebfu l\u01b0\u1edbi \u0111i\u1ec7n khu v\u1ef1c \u0111\u1ee7 kh\u1ea3 n\u0103ng ti\u1ebfp nh\u1eadn (<a href=\"https:\/\/tapchicongthuong.vn\/mo-rong-co-che-mua-ban-dien-truc-tiep--nang-ty-le-dien-mat-troi-mai-nha-du-duoc-phep-ban-len-50-529733.htm\" target=\"_blank\" rel=\"noopener\">T\u1ea1p ch\u00ed C\u00f4ng Th\u01b0\u01a1ng, 29\/06\/2026<\/a>). V\u1edbi nh\u00e0 m\u00e1y c\u00f3 ph\u1ee5 t\u1ea3i cu\u1ed1i tu\u1ea7n th\u1ea5p \u2014 r\u1ea5t ph\u1ed5 bi\u1ebfn \u1edf ng\u00e0nh d\u1ec7t may v\u00e0 \u0111i\u1ec7n t\u1eed \u2014 thay \u0111\u1ed5i n\u00e0y c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 b\u00e0i to\u00e1n t\u00e0i ch\u00ednh, v\u00ec ph\u1ea7n \u0111i\u1ec7n d\u01b0 ng\u00e0y ngh\u1ec9 kh\u00f4ng c\u00f2n b\u1ecb l\u00e3ng ph\u00ed.<\/span><span class=\"lang-en\">One recent change matters a great deal: <strong>Decree 243\/2026\/ND-CP of 26\/06\/2026<\/strong> (effective the same day) raised the share of surplus rooftop solar that may be sold from <strong>20% to a maximum of 50%<\/strong> of output; until <strong>31\/12\/2030<\/strong>, sales above 50% may be agreed where the local grid has sufficient absorption capacity (<a href=\"https:\/\/tapchicongthuong.vn\/mo-rong-co-che-mua-ban-dien-truc-tiep--nang-ty-le-dien-mat-troi-mai-nha-du-duoc-phep-ban-len-50-529733.htm\" target=\"_blank\" rel=\"noopener\">Tap chi Cong Thuong, 29\/06\/2026<\/a>). For factories with low weekend load \u2014 very common in textiles and electronics \u2014 this materially improves project economics, because weekend surplus is no longer wasted.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>DPPA.<\/strong> Ngh\u1ecb \u0111\u1ecbnh 57\/2025\/N\u0110-CP ng\u00e0y 03\/03\/2025 m\u1edf hai h\u00ecnh th\u1ee9c mua b\u00e1n \u0111i\u1ec7n tr\u1ef1c ti\u1ebfp: qua <strong>\u0111\u01b0\u1eddng d\u00e2y k\u1ebft n\u1ed1i ri\u00eang<\/strong> v\u00e0 qua <strong>l\u01b0\u1edbi \u0111i\u1ec7n qu\u1ed1c gia<\/strong>. \u0110i\u1ec1u ki\u1ec7n ban \u0111\u1ea7u v\u1edbi kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng \u0111i\u1ec7n l\u1edbn l\u00e0 s\u1ea3n l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n t\u1eeb <strong>200.000 kWh\/th\u00e1ng<\/strong> trong 12 th\u00e1ng g\u1ea7n nh\u1ea5t; nh\u00e0 m\u00e1y \u0111i\u1ec7n t\u00e1i t\u1ea1o tham gia h\u00ecnh th\u1ee9c qua l\u01b0\u1edbi qu\u1ed1c gia ph\u1ea3i c\u00f3 c\u00f4ng su\u1ea5t t\u1eeb <strong>10 MW<\/strong> v\u00e0 tham gia Th\u1ecb tr\u01b0\u1eddng B\u00e1n bu\u00f4n \u0110i\u1ec7n Vi\u1ec7t Nam (<a href=\"https:\/\/www.frasersvn.com\/vi\/legal-updates-and-publications\/decree-57-vietnam-launches-full-dppa-regime-for-renewable-power\" target=\"_blank\" rel=\"noopener\">Frasers Law Company<\/a>). Ngh\u1ecb \u0111\u1ecbnh 243\/2026\/N\u0110-CP \u0111\u00e3 m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia: b\u1ed5 sung nh\u00f3m kh\u00e1ch h\u00e0ng s\u1ea3n xu\u1ea5t, <strong>trung t\u00e2m d\u1eef li\u1ec7u<\/strong>, tr\u1ea1m s\u1ea1c v\u00e0 \u0111\u1ed5i pin xe \u0111i\u1ec7n kinh doanh d\u1ecbch v\u1ee5 s\u1ea1c, mua \u0111i\u1ec7n \u1edf c\u1ea5p \u0111i\u1ec7n \u00e1p t\u1eeb <strong>22 kV<\/strong> tr\u1edf l\u00ean.<\/span><span class=\"lang-en\"><strong>DPPA.<\/strong> Decree 57\/2025\/ND-CP of 03\/03\/2025 opened two direct power purchase routes: via a <strong>private connection line<\/strong> and via the <strong>national grid<\/strong>. The initial threshold for large electricity users was average consumption of <strong>200,000 kWh\/month<\/strong> over the preceding twelve months; renewable plants participating through the national grid route need at least <strong>10 MW<\/strong> of capacity and must participate in the Vietnam Wholesale Electricity Market (<a href=\"https:\/\/www.frasersvn.com\/vi\/legal-updates-and-publications\/decree-57-vietnam-launches-full-dppa-regime-for-renewable-power\" target=\"_blank\" rel=\"noopener\">Frasers Law Company<\/a>). Decree 243\/2026\/ND-CP widened eligibility considerably, adding manufacturing customers, <strong>data centres<\/strong>, and EV charging and battery-swap stations operating as charging service businesses, purchasing at <strong>22 kV<\/strong> and above.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>Ch\u1ee9ng ch\u1ec9 n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o.<\/strong> Nhanh nh\u1ea5t, r\u1ebb nh\u1ea5t v\u1ec1 v\u1ed1n, v\u00e0 c\u0169ng d\u1ec5 b\u1ecb ch\u1ea5t v\u1ea5n nh\u1ea5t. Ch\u1ee9ng ch\u1ec9 mua r\u1eddi kh\u00f4ng l\u00e0m thay \u0111\u1ed5i m\u1ed9t kWh n\u00e0o th\u1ef1c s\u1ef1 ch\u1ea3y v\u00e0o nh\u00e0 m\u00e1y. H\u01b0\u1edbng s\u1eeda \u0111\u1ed5i Scope 2 c\u1ee7a GHG Protocol \u2014 si\u1ebft kh\u1edbp theo v\u00f9ng v\u00e0 theo gi\u1edd \u2014 \u0111i th\u1eb3ng v\u00e0o \u0111i\u1ec3m y\u1ebfu n\u00e0y. REC v\u1eabn h\u1eefu \u00edch \u0111\u1ec3 l\u1ea5p ph\u1ea7n t\u1ed3n d\u01b0 sau khi \u0111\u00e3 l\u00e0m h\u1ebft c\u00e1c bi\u1ec7n ph\u00e1p v\u1eadt l\u00fd, nh\u01b0ng x\u00e2y d\u1ef1ng c\u1ea3 chi\u1ebfn l\u01b0\u1ee3c Scope 2 tr\u00ean REC l\u00e0 \u0111\u1eb7t c\u01b0\u1ee3c v\u00e0o m\u1ed9t chu\u1ea9n m\u1ef1c \u0111ang \u0111\u01b0\u1ee3c vi\u1ebft l\u1ea1i.<\/span><span class=\"lang-en\"><strong>Renewable energy certificates.<\/strong> The fastest and cheapest in capital terms, and the most easily challenged. An unbundled certificate changes not one kWh of what actually flows into the factory. The GHG Protocol&#8217;s Scope 2 revision \u2014 tightening geographic and hourly matching \u2014 goes straight at that weakness. Certificates remain useful for closing the residual gap after physical measures are exhausted, but building an entire Scope 2 strategy on them is a bet on a standard currently being rewritten.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>Khuy\u1ebfn ngh\u1ecb th\u1ef1c t\u1ebf:<\/strong> \u01b0u ti\u00ean theo th\u1ee9 t\u1ef1 <strong>ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng \u2192 \u0111i\u1ec7n t\u00e1i t\u1ea1o t\u1ea1i ch\u1ed7 \u2192 DPPA \u2192 ch\u1ee9ng ch\u1ec9 cho ph\u1ea7n t\u1ed3n d\u01b0<\/strong>. M\u1ed7i kWh kh\u00f4ng ti\u00eau th\u1ee5 l\u00e0 kWh r\u1ebb nh\u1ea5t v\u00e0 s\u1ea1ch nh\u1ea5t.<\/span><span class=\"lang-en\"><strong>Practical recommendation:<\/strong> sequence as <strong>energy efficiency \u2192 on-site renewables \u2192 DPPA \u2192 certificates for the residual<\/strong>. The cheapest and cleanest kWh is the one never consumed.<\/span><\/p>\n<h2 class=\"wp-block-heading\"><span class=\"lang-vi\">4. Scope 3 v\u00e0 \u00e1p l\u1ef1c t\u1eeb chu\u1ed7i cung \u1ee9ng<\/span><span class=\"lang-en\">4. Scope 3 and supply chain pressure<\/span><\/h2>\n<p><span class=\"lang-vi\">Nhi\u1ec1u nh\u00e0 m\u00e1y t\u1ea1i Vi\u1ec7t Nam cho r\u1eb1ng Scope 3 l\u00e0 chuy\u1ec7n c\u1ee7a n\u0103m sau. Th\u1ef1c t\u1ebf, Scope 3 c\u1ee7a ng\u01b0\u1eddi kh\u00e1c \u0111ang l\u00e0 \u00e1p l\u1ef1c c\u1ee7a h\u00f4m nay.<\/span><span class=\"lang-en\">Many Vietnamese factories treat Scope 3 as next year&#8217;s problem. In practice, somebody else&#8217;s Scope 3 is today&#8217;s pressure.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>SBTi si\u1ebft c\u00e1ch \u0111\u1eb7t m\u1ee5c ti\u00eau Scope 3.<\/strong> B\u1ed9 ti\u00eau chu\u1ea9n Corporate Net-Zero Standard phi\u00ean b\u1ea3n 2.0 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 b\u1ea3n cu\u1ed1i ng\u00e0y <strong>11\/06\/2026<\/strong> v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb <strong>01\/02\/2027<\/strong>. Thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t: quy t\u1eafc c\u0169 y\u00eau c\u1ea7u bao ph\u1ee7 t\u1ed1i thi\u1ec3u 67% t\u1ed5ng ki\u1ec3m k\u00ea Scope 3 \u0111\u01b0\u1ee3c thay b\u1eb1ng quy t\u1eafc m\u1edbi \u2014 <strong>ph\u1ea3i x\u1eed l\u00fd m\u1ecdi nh\u00f3m ho\u1ea1t \u0111\u1ed9ng (category) chi\u1ebfm t\u1eeb 5% t\u1ed5ng ph\u00e1t th\u1ea3i Scope 3 tr\u1edf l\u00ean<\/strong>. M\u1ed9t trong ba l\u1ef1a ch\u1ecdn \u0111\u1eb7t m\u1ee5c ti\u00eau \u0111\u01b0\u1ee3c SBTi c\u00f4ng nh\u1eadn l\u00e0 <strong>t\u0103ng t\u1ef7 l\u1ec7 nh\u00e0 cung c\u1ea5p tier-1 c\u00f3 m\u1ee5c ti\u00eau \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh ho\u1eb7c \u0111ang trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i<\/strong> (<a href=\"https:\/\/www.carbonmaps.io\/blog\/sbti-net-zero-standard-v2-0-is-final-what-changed-since-the-november-2025-draft\" target=\"_blank\" rel=\"noopener\">Carbon Maps<\/a>). V\u1edbi nh\u00e0 m\u00e1y Vi\u1ec7t Nam n\u1eb1m trong chu\u1ed7i cung \u1ee9ng c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111\u00e3 cam k\u1ebft SBTi, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a r\u1ea5t c\u1ee5 th\u1ec3: c\u00e2u h\u1ecfi chuy\u1ec3n t\u1eeb &#8220;anh c\u00f3 s\u1ed1 li\u1ec7u ph\u00e1t th\u1ea3i kh\u00f4ng&#8221; sang &#8220;anh c\u00f3 m\u1ee5c ti\u00eau gi\u1ea3m ph\u00e1t th\u1ea3i \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh kh\u00f4ng&#8221;.<\/span><span class=\"lang-en\"><strong>SBTi has tightened how Scope 3 targets are set.<\/strong> The final Corporate Net-Zero Standard version 2.0 was published on <strong>11\/06\/2026<\/strong> and takes effect on <strong>01\/02\/2027<\/strong>. The most consequential change: the old rule requiring at least 67% coverage of the Scope 3 inventory is replaced by a new one \u2014 <strong>every category accounting for 5% or more of total Scope 3 emissions must be addressed<\/strong>. One of the three recognised target options is to <strong>increase the share of tier-1 suppliers with validated targets or in transition<\/strong> (<a href=\"https:\/\/www.carbonmaps.io\/blog\/sbti-net-zero-standard-v2-0-is-final-what-changed-since-the-november-2025-draft\" target=\"_blank\" rel=\"noopener\">Carbon Maps<\/a>). For a Vietnamese factory inside the supply chain of an SBTi-committed group, this has a very concrete meaning: the question shifts from &#8220;do you have emissions data&#8221; to &#8220;do you have a validated reduction target&#8221;.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>CBAM \u0111\u1eb7t gi\u00e1 l\u00ean ph\u00e1t th\u1ea3i nh\u00fang.<\/strong> C\u01a1 ch\u1ebf \u0111i\u1ec1u ch\u1ec9nh bi\u00ean gi\u1edbi carbon c\u1ee7a EU \u0111\u00e3 v\u00e0o giai \u0111o\u1ea1n ch\u00ednh th\u1ee9c t\u1eeb <strong>01\/01\/2026<\/strong>, \u00e1p d\u1ee5ng v\u1edbi xi m\u0103ng, s\u1eaft th\u00e9p, nh\u00f4m, ph\u00e2n b\u00f3n, \u0111i\u1ec7n v\u00e0 hydro (<a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism_en\" target=\"_blank\" rel=\"noopener\">U\u1ef7 ban ch\u00e2u \u00c2u<\/a>). Regulation (EU) 2025\/2083, hi\u1ec7u l\u1ef1c <strong>17\/10\/2025<\/strong>, \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t lo\u1ea1t m\u1ed1c quan tr\u1ecdng: ng\u01b0\u1ee1ng de minimis chuy\u1ec3n t\u1eeb 150 EUR m\u1ed7i l\u00f4 h\u00e0ng sang <strong>50 t\u1ea5n\/n\u0103m cho m\u1ed7i nh\u00e0 nh\u1eadp kh\u1ea9u<\/strong>; h\u1ea1n khai b\u00e1o h\u1eb1ng n\u0103m l\u00f9i t\u1eeb 31\/5 sang <strong>30\/9<\/strong>; vi\u1ec7c b\u00e1n ch\u1ee9ng ch\u1ec9 CBAM b\u1eaft \u0111\u1ea7u t\u1eeb <strong>01\/02\/2027<\/strong> thay v\u00ec 01\/01\/2026; m\u1ee9c ph\u1ea1t v\u1edbi nh\u00e0 khai b\u00e1o \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n l\u00e0 <strong>100 EUR\/tCO\u2082e<\/strong>, v\u00e0 v\u1edbi h\u00e0nh vi nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n l\u00e0 <strong>300\u2013500 EUR\/tCO\u2082e<\/strong> (<a href=\"https:\/\/cbamguide.com\/learn\/omnibus\/\" target=\"_blank\" rel=\"noopener\">CBAM Guide<\/a>). L\u1ed9 tr\u00ecnh gi\u1ea3m h\u1ea1n ng\u1ea1ch mi\u1ec5n ph\u00ed v\u1eabn gi\u1eef: ngh\u0129a v\u1ee5 ch\u1ee9ng ch\u1ec9 \u1edf m\u1ee9c 2,5% n\u0103m 2026, 5% n\u0103m 2027 v\u00e0 \u0111\u1ea1t 100% v\u00e0o n\u0103m 2034 (<a href=\"https:\/\/trungtamwto.vn\/xuat-khau-xanh\/27938-lo-trinh-thuc-hien-cbam\" target=\"_blank\" rel=\"noopener\">Trung t\u00e2m WTO \u2013 VCCI<\/a>).<\/span><span class=\"lang-en\"><strong>CBAM puts a price on embedded emissions.<\/strong> The EU&#8217;s carbon border adjustment mechanism entered its definitive phase on <strong>01\/01\/2026<\/strong>, covering cement, iron and steel, aluminium, fertilisers, electricity and hydrogen (<a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism_en\" target=\"_blank\" rel=\"noopener\">European Commission<\/a>). Regulation (EU) 2025\/2083, in force from <strong>17\/10\/2025<\/strong>, reset several key milestones: the de minimis threshold moved from EUR 150 per consignment to <strong>50 tonnes per year per importer<\/strong>; the annual declaration deadline moved from 31 May to <strong>30 September<\/strong>; CBAM certificate sales begin on <strong>01\/02\/2027<\/strong> instead of 01\/01\/2026; penalties are <strong>EUR 100\/tCO\u2082e<\/strong> for authorised declarants and <strong>EUR 300\u2013500\/tCO\u2082e<\/strong> for unauthorised imports (<a href=\"https:\/\/cbamguide.com\/learn\/omnibus\/\" target=\"_blank\" rel=\"noopener\">CBAM Guide<\/a>). The free allocation phase-out schedule holds: the certificate obligation is 2.5% in 2026, 5% in 2027, reaching 100% by 2034 (<a href=\"https:\/\/trungtamwto.vn\/xuat-khau-xanh\/27938-lo-trinh-thuc-hien-cbam\" target=\"_blank\" rel=\"noopener\">WTO Center \u2013 VCCI<\/a>).<\/span><\/p>\n<p><span class=\"lang-vi\">\u0110i\u1ec3m c\u1ea7n nh\u1edb: v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng, <strong>ph\u00e1t th\u1ea3i gi\u00e1n ti\u1ebfp t\u1eeb \u0111i\u1ec7n mua v\u00e0o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ph\u00e1t th\u1ea3i nh\u00fang<\/strong>. Ngh\u0129a l\u00e0 Scope 2 c\u1ee7a nh\u00e0 m\u00e1y \u0111i th\u1eb3ng v\u00e0o c\u00f4ng th\u1ee9c t\u00ednh ngh\u0129a v\u1ee5 CBAM c\u1ee7a nh\u00e0 nh\u1eadp kh\u1ea9u EU. Gi\u1ea3m Scope 2 kh\u00f4ng ch\u1ec9 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o \u2014 n\u00f3 l\u00e0m gi\u1ea3m con s\u1ed1 d\u00f9ng \u0111\u1ec3 t\u00ednh ph\u00ed.<\/span><span class=\"lang-en\">The point to retain: for several covered goods, <strong>indirect emissions from purchased electricity count towards embedded emissions<\/strong>. That means a factory&#8217;s Scope 2 feeds directly into the EU importer&#8217;s CBAM calculation. Cutting Scope 2 does not merely improve a report \u2014 it reduces the number used to compute the charge.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>Omnibus c\u1ee7a EU thu h\u1eb9p ph\u1ea1m vi b\u00e1o c\u00e1o, nh\u01b0ng kh\u00f4ng gi\u1ea3m \u00e1p l\u1ef1c l\u00ean nh\u00e0 cung c\u1ea5p l\u1edbn.<\/strong> Tho\u1ea3 thu\u1eadn v\u1ec1 g\u00f3i Omnibus CSRD\/CS3D \u0111\u1ea1t \u0111\u01b0\u1ee3c ng\u00e0y <strong>09\/12\/2025<\/strong> v\u00e0 \u0111\u01b0\u1ee3c Ngh\u1ecb vi\u1ec7n ch\u00e2u \u00c2u th\u00f4ng qua ng\u00e0y <strong>16\/12\/2025<\/strong>. Ng\u01b0\u1ee1ng CSRD n\u00e2ng l\u00ean <strong>tr\u00ean 1.000 nh\u00e2n vi\u00ean v\u00e0 doanh thu thu\u1ea7n tr\u00ean 450 tri\u1ec7u EUR<\/strong>, lo\u1ea1i kho\u1ea3ng <strong>90%<\/strong> s\u1ed1 th\u1ef1c th\u1ec3 kh\u1ecfi ph\u1ea1m vi; doanh nghi\u1ec7p ngo\u00e0i EU thu\u1ed9c ph\u1ea1m vi khi doanh thu t\u1ea1i EU c\u1ee7a t\u1eadp \u0111o\u00e0n m\u1eb9 v\u01b0\u1ee3t 450 tri\u1ec7u EUR k\u00e8m c\u00f4ng ty con ho\u1eb7c chi nh\u00e1nh EU c\u00f3 doanh thu tr\u00ean 200 tri\u1ec7u EUR. CSRD s\u1eeda \u0111\u1ed5i \u00e1p d\u1ee5ng cho c\u00e1c n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb <strong>01\/01\/2027<\/strong> (<a href=\"https:\/\/www.aoshearman.com\/en\/insights\/agreement-on-the-csrd-cs3d-omnibus-package-key-changes-and-implications\" target=\"_blank\" rel=\"noopener\">A&#038;O Shearman, 18\/12\/2025<\/a>).<\/span><span class=\"lang-en\"><strong>The EU Omnibus narrows reporting scope but does not reduce pressure on large suppliers.<\/strong> Agreement on the CSRD\/CS3D Omnibus package was reached on <strong>09\/12\/2025<\/strong> and adopted by the European Parliament on <strong>16\/12\/2025<\/strong>. The CSRD threshold rises to <strong>more than 1,000 employees and net turnover above EUR 450 million<\/strong>, removing roughly <strong>90%<\/strong> of entities from scope; non-EU companies fall in scope where the parent group&#8217;s EU turnover exceeds EUR 450 million alongside an EU subsidiary or branch with turnover above EUR 200 million. The revised CSRD applies to financial years beginning on or after <strong>01\/01\/2027<\/strong> (<a href=\"https:\/\/www.aoshearman.com\/en\/insights\/agreement-on-the-csrd-cs3d-omnibus-package-key-changes-and-implications\" target=\"_blank\" rel=\"noopener\">A&#038;O Shearman, 18\/12\/2025<\/a>).<\/span><\/p>\n<p><span class=\"lang-vi\">Quan tr\u1ecdng v\u1edbi nh\u00e0 cung c\u1ea5p Vi\u1ec7t Nam l\u00e0 c\u01a1 ch\u1ebf <strong>&#8220;value chain cap&#8221;<\/strong>: doanh nghi\u1ec7p thu\u1ed9c CSRD <strong>kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u th\u00f4ng tin v\u01b0\u1ee3t qu\u00e1 chu\u1ea9n b\u00e1o c\u00e1o t\u1ef1 nguy\u1ec7n VSME<\/strong> t\u1eeb \u0111\u1ed1i t\u00e1c trong chu\u1ed7i gi\u00e1 tr\u1ecb c\u00f3 quy m\u00f4 d\u01b0\u1edbi 1.000 nh\u00e2n vi\u00ean. \u0110\u00e2y l\u00e0 m\u1ed9t t\u1ea5m khi\u00ean ph\u00e1p l\u00fd th\u1eadt s\u1ef1 cho nh\u00e0 m\u00e1y quy m\u00f4 v\u1eeba \u2014 nh\u01b0ng h\u00e3y \u0111\u1ecdc k\u1ef9: n\u00f3 gi\u1edbi h\u1ea1n <strong>ph\u1ea1m vi c\u00e2u h\u1ecfi<\/strong>, kh\u00f4ng mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 tr\u1ea3 l\u1eddi. V\u00e0 n\u00f3 kh\u00f4ng \u00e1p d\u1ee5ng khi th\u00f4ng tin \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u theo lu\u1eadt kh\u00e1c, ho\u1eb7c khi \u0111\u00f3 l\u00e0 th\u00f4ng tin ph\u1ed5 bi\u1ebfn chung trong ng\u00e0nh. Nh\u00e0 m\u00e1y c\u00f3 tr\u00ean 1.000 nh\u00e2n vi\u00ean \u2014 r\u1ea5t ph\u1ed5 bi\u1ebfn trong d\u1ec7t may, da gi\u00e0y v\u00e0 l\u1eafp r\u00e1p \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam \u2014 ho\u00e0n to\u00e0n n\u1eb1m ngo\u00e0i t\u1ea5m khi\u00ean n\u00e0y.<\/span><span class=\"lang-en\">What matters most to Vietnamese suppliers is the <strong>value chain cap<\/strong>: companies in CSRD scope <strong>may not request information beyond what the voluntary VSME standard requires<\/strong> from value chain partners with fewer than 1,000 employees. That is a real legal shield for mid-sized factories \u2014 but read it carefully. It limits the <strong>scope of the questions<\/strong>, not the obligation to answer. It does not apply where information is required under other law, or where it is commonly available in the industry. Factories with more than 1,000 employees \u2014 very common in Vietnamese textiles, footwear and electronics assembly \u2014 sit entirely outside that shield.<\/span><\/p>\n<p><span class=\"lang-vi\">K\u1ebft lu\u1eadn th\u1ef1c t\u1ebf: c\u00e1ch ph\u00f2ng th\u1ee7 t\u1ed1t nh\u1ea5t tr\u01b0\u1edbc \u00e1p l\u1ef1c Scope 3 c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 c\u00f3 <strong>Scope 1 v\u00e0 Scope 2 c\u1ee7a ch\u00ednh m\u00ecnh s\u1ea1ch, \u0111o \u0111\u01b0\u1ee3c v\u00e0 c\u00f3 ki\u1ec3m ch\u1ee9ng<\/strong>. \u0110\u00f3 l\u00e0 d\u1eef li\u1ec7u duy nh\u1ea5t nh\u00e0 m\u00e1y th\u1ef1c s\u1ef1 ki\u1ec3m so\u00e1t.<\/span><span class=\"lang-en\">The practical conclusion: the best defence against customer Scope 3 pressure is to have <strong>your own Scope 1 and Scope 2 clean, measured and verifiable<\/strong>. That is the only data a factory genuinely controls.<\/span><\/p>\n<h2 class=\"wp-block-heading\"><span class=\"lang-vi\">5. L\u1ed9 tr\u00ecnh ba giai \u0111o\u1ea1n cho nh\u00e0 m\u00e1y<\/span><span class=\"lang-en\">5. A three-phase roadmap for factories<\/span><\/h2>\n<p><span class=\"lang-vi\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 tr\u00ecnh t\u1ef1 CASFarm khuy\u1ebfn ngh\u1ecb cho nh\u00e0 m\u00e1y b\u1eaft \u0111\u1ea7u t\u1eeb con s\u1ed1 kh\u00f4ng. M\u1ed1c th\u1eddi gian l\u00e0 khung tham chi\u1ebfu; ti\u1ebfn \u0111\u1ed9 th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c quy m\u00f4 v\u00e0 m\u1ee9c s\u1eb5n s\u00e0ng c\u1ee7a d\u1eef li\u1ec7u.<\/span><span class=\"lang-en\">Below is the sequence CASFarm recommends for a factory starting from zero. The timings are a reference frame; actual pace depends on scale and data readiness.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong>Giai \u0111o\u1ea1n 1 \u2014 \u0110o (th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3): d\u1ef1ng ki\u1ec3m k\u00ea ch\u1ecbu \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh.<\/strong><\/span><span class=\"lang-en\"><strong>Phase 1 \u2014 Measure (months 1\u20133): build an inventory that survives verification.<\/strong><\/span><\/p>\n<ul class=\"wp-block-list\">\n<li><span class=\"lang-vi\">X\u00e1c \u0111\u1ecbnh ranh gi\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 ranh gi\u1edbi v\u1eadn h\u00e0nh: nh\u1eefng ph\u00e1p nh\u00e2n n\u00e0o, c\u01a1 s\u1edf n\u00e0o, thu\u00ea ngo\u00e0i \u0111\u1ebfn \u0111\u00e2u.<\/span><span class=\"lang-en\">Define organisational and operational boundaries: which legal entities, which sites, how far outsourcing is counted.<\/span><\/li>\n<li><span class=\"lang-vi\">Thu th\u1eadp d\u1eef li\u1ec7u ho\u1ea1t \u0111\u1ed9ng 12 th\u00e1ng g\u1ea7n nh\u1ea5t: ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n theo th\u00e1ng, nh\u1eadt k\u00fd nhi\u00ean li\u1ec7u l\u00f2 h\u01a1i v\u00e0 m\u00e1y ph\u00e1t, h\u1ed3 s\u01a1 n\u1ea1p m\u00f4i ch\u1ea5t l\u1ea1nh, s\u1ed1 li\u1ec7u v\u1eadn chuy\u1ec3n.<\/span><span class=\"lang-en\">Collect twelve months of activity data: monthly electricity bills, boiler and generator fuel logs, refrigerant charging records, transport data.<\/span><\/li>\n<li><span class=\"lang-vi\">T\u00ednh Scope 1 v\u00e0 Scope 2 theo h\u1ec7 s\u1ed1 ch\u00ednh th\u1ee9c, ghi r\u00f5 ngu\u1ed3n h\u1ec7 s\u1ed1 v\u00e0 n\u0103m \u00e1p d\u1ee5ng.<\/span><span class=\"lang-en\">Calculate Scope 1 and Scope 2 using official factors, stating the source and vintage of each factor.<\/span><\/li>\n<li><span class=\"lang-vi\">S\u00e0ng l\u1ecdc Scope 3 \u1edf m\u1ee9c s\u01a1 b\u1ed9 \u0111\u1ec3 bi\u1ebft nh\u00f3m n\u00e0o v\u01b0\u1ee3t ng\u01b0\u1ee1ng 5% \u2014 \u0111\u00e2y l\u00e0 ng\u01b0\u1ee1ng SBTi d\u00f9ng t\u1eeb phi\u00ean b\u1ea3n 2.0.<\/span><span class=\"lang-en\">Run a preliminary Scope 3 screening to identify which categories exceed 5% \u2014 the threshold SBTi applies from version 2.0.<\/span><\/li>\n<li><span class=\"lang-vi\">\u0110\u1ed1i chi\u1ebfu v\u1edbi Quy\u1ebft \u0111\u1ecbnh 42\/2026\/Q\u0110-TTg: nh\u00e0 m\u00e1y c\u00f3 n\u1eb1m trong danh m\u1ee5c 2.441 c\u01a1 s\u1edf kh\u00f4ng, v\u00e0 n\u1ebfu c\u00f3 th\u00ec h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o l\u00e0 khi n\u00e0o.<\/span><span class=\"lang-en\">Check against Decision 42\/2026\/QD-TTg: is the factory among the 2,441 listed facilities, and if so, when is the report due.<\/span><\/li>\n<\/ul>\n<p><span class=\"lang-vi\"><strong>Giai \u0111o\u1ea1n 2 \u2014 Gi\u1ea3m (th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 12): x\u1eed l\u00fd Scope 2 tr\u01b0\u1edbc.<\/strong><\/span><span class=\"lang-en\"><strong>Phase 2 \u2014 Reduce (months 4\u201312): take Scope 2 first.<\/strong><\/span><\/p>\n<ul class=\"wp-block-list\">\n<li><span class=\"lang-vi\">Ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng tr\u01b0\u1edbc ti\u00ean. M\u1ed7i kWh c\u1eaft \u0111\u01b0\u1ee3c b\u1eb1ng v\u1eadn h\u00e0nh l\u00e0 kWh kh\u00f4ng c\u1ea7n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 thay th\u1ebf.<\/span><span class=\"lang-en\">Start with an energy audit. Every kWh removed through operations is a kWh you do not have to invest to replace.<\/span><\/li>\n<li><span class=\"lang-vi\">Kh\u1ea3o s\u00e1t k\u1ebft c\u1ea5u v\u00e0 di\u1ec7n t\u00edch m\u00e1i nh\u00e0 x\u01b0\u1edfng; d\u1ef1ng bi\u1ec3u \u0111\u1ed3 ph\u1ee5 t\u1ea3i theo gi\u1edd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 t\u1ef1 ti\u00eau th\u1ee5 th\u1ef1c t\u1ebf.<\/span><span class=\"lang-en\">Survey roof structure and usable area; build an hourly load profile to establish the realistic self-consumption share.<\/span><\/li>\n<li><span class=\"lang-vi\">X\u00e1c \u0111\u1ecbnh c\u00f4ng su\u1ea5t l\u1eafp \u0111\u1eb7t t\u1ed1i \u01b0u theo kWp, ch\u1ecdn ph\u01b0\u01a1ng \u00e1n s\u1edf h\u1eefu: t\u1ef1 \u0111\u1ea7u t\u01b0, thu\u00ea m\u00e1i, ho\u1eb7c h\u1ee3p \u0111\u1ed3ng ESCO kh\u00f4ng c\u1ea7n v\u1ed1n ban \u0111\u1ea7u.<\/span><span class=\"lang-en\">Size the installation in kWp and choose an ownership model: self-funded, roof lease, or an ESCO contract requiring no upfront capital.<\/span><\/li>\n<li><span class=\"lang-vi\">Ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c theo Ngh\u1ecb \u0111\u1ecbnh 58\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 133\/2026\/N\u0110-CP \u2014 th\u00f4ng b\u00e1o hay \u0111\u0103ng k\u00fd tu\u1ef3 quy m\u00f4 \u2014 v\u00e0 c\u00e2n nh\u1eafc \u0111\u0103ng k\u00fd b\u00e1n \u0111i\u1ec7n d\u01b0 theo t\u1ef7 l\u1ec7 m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 243\/2026\/N\u0110-CP.<\/span><span class=\"lang-en\">Complete procedures under Decree 58\/2025\/ND-CP and Decree 133\/2026\/ND-CP \u2014 notification or registration depending on size \u2014 and consider registering surplus sales at the new share set by Decree 243\/2026\/ND-CP.<\/span><\/li>\n<li><span class=\"lang-vi\">V\u1edbi ph\u1ea7n ph\u1ee5 t\u1ea3i m\u00e1i nh\u00e0 kh\u00f4ng ph\u1ee7 h\u1ebft, \u0111\u00e1nh gi\u00e1 DPPA n\u1ebfu nh\u00e0 m\u00e1y \u0111\u1ea1t ng\u01b0\u1ee1ng s\u1ea3n l\u01b0\u1ee3ng.<\/span><span class=\"lang-en\">For load the roof cannot cover, assess DPPA if the factory meets the consumption threshold.<\/span><\/li>\n<\/ul>\n<p><span class=\"lang-vi\"><strong>Giai \u0111o\u1ea1n 3 \u2014 Ch\u1ee9ng minh (t\u1eeb n\u0103m th\u1ee9 hai): bi\u1ebfn k\u1ebft qu\u1ea3 th\u00e0nh t\u00e0i s\u1ea3n th\u01b0\u01a1ng m\u1ea1i.<\/strong><\/span><span class=\"lang-en\"><strong>Phase 3 \u2014 Prove (from year two): turn results into a commercial asset.<\/strong><\/span><\/p>\n<ul class=\"wp-block-list\">\n<li><span class=\"lang-vi\">L\u1eafp h\u1ec7 th\u1ed1ng \u0111o \u0111\u1ebfm v\u00e0 gi\u00e1m s\u00e1t theo th\u1eddi gian th\u1ef1c \u0111\u1ec3 c\u00f3 d\u1eef li\u1ec7u ph\u00e1t \u0111i\u1ec7n v\u00e0 ti\u00eau th\u1ee5 theo gi\u1edd \u2014 chu\u1ea9n b\u1ecb s\u1eb5n cho y\u00eau c\u1ea7u kh\u1edbp theo gi\u1edd m\u00e0 GHG Protocol \u0111ang h\u01b0\u1edbng t\u1edbi.<\/span><span class=\"lang-en\">Install real-time metering and monitoring to produce hourly generation and consumption data \u2014 preparing in advance for the hourly matching the GHG Protocol is moving towards.<\/span><\/li>\n<li><span class=\"lang-vi\">\u0110\u01b0a ki\u1ec3m k\u00ea qua th\u1ea9m \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><span class=\"lang-en\">Put the inventory through independent verification under the applicable rules.<\/span><\/li>\n<li><span class=\"lang-vi\">\u0110\u1eb7t m\u1ee5c ti\u00eau gi\u1ea3m ph\u00e1t th\u1ea3i theo khung SBTi n\u1ebfu kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u, s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 s\u00e0ng l\u1ecdc Scope 3 t\u1eeb Giai \u0111o\u1ea1n 1.<\/span><span class=\"lang-en\">Set reduction targets against the SBTi framework if customers require it, using the Phase 1 Scope 3 screening results.<\/span><\/li>\n<li><span class=\"lang-vi\">Chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1t th\u1ea3i theo t\u1eebng \u0111\u01a1n h\u00e0ng cho kh\u00e1ch h\u00e0ng EU, Nh\u1eadt B\u1ea3n v\u00e0 H\u00e0n Qu\u1ed1c \u2014 thay cho h\u1ec7 s\u1ed1 m\u1eb7c \u0111\u1ecbnh v\u1ed1n lu\u00f4n b\u1ea5t l\u1ee3i cho b\u00ean b\u00e1n.<\/span><span class=\"lang-en\">Prepare order-level emissions documentation for EU, Japanese and Korean customers \u2014 replacing default factors, which always disadvantage the seller.<\/span><\/li>\n<\/ul>\n<p><span class=\"lang-vi\"><strong>V\u1ec1 c\u00e1c con s\u1ed1 t\u00e0i ch\u00ednh.<\/strong> Su\u1ea5t \u0111\u1ea7u t\u01b0 tr\u00ean m\u1ed7i kWp, t\u1ef7 l\u1ec7 t\u1ef1 ti\u00eau th\u1ee5, th\u1eddi gian ho\u00e0n v\u1ed1n v\u00e0 l\u01b0\u1ee3ng CO\u2082 c\u1eaft \u0111\u01b0\u1ee3c m\u1ed7i n\u0103m <strong>ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u00e0o kh\u1ea3o s\u00e1t th\u1ef1c \u0111\u1ecba<\/strong>: k\u1ebft c\u1ea5u v\u00e0 h\u01b0\u1edbng m\u00e1i, di\u1ec7n t\u00edch kh\u1ea3 d\u1ee5ng, bi\u1ec3u \u0111\u1ed3 ph\u1ee5 t\u1ea3i theo gi\u1edd, gi\u00e1 \u0111i\u1ec7n \u0111ang \u00e1p d\u1ee5ng, b\u1ee9c x\u1ea1 t\u1ea1i v\u1ecb tr\u00ed v\u00e0 c\u1ea5p \u0111i\u1ec7n \u00e1p \u0111\u1ea5u n\u1ed1i. CASFarm kh\u00f4ng \u0111\u01b0a con s\u1ed1 minh ho\u1ea1 cho h\u1ea1ng m\u1ee5c n\u00e0y, v\u00ec m\u1ed9t con s\u1ed1 sai l\u1ec7ch \u1edf b\u01b0\u1edbc l\u1eadp k\u1ebf ho\u1ea1ch s\u1ebd k\u00e9o theo sai l\u1ec7ch trong to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ESG ph\u00eda sau.<\/span><span class=\"lang-en\"><strong>On the financial numbers.<\/strong> Capital cost per kWp, self-consumption share, payback period and annual CO\u2082 abated <strong>depend directly on a site survey<\/strong>: roof structure and orientation, usable area, hourly load profile, the tariff currently applied, local irradiance and connection voltage level. CASFarm does not publish illustrative figures for these items, because an error at the planning stage propagates through the entire ESG file that follows.<\/span><\/p>\n<h2 class=\"wp-block-heading\"><span class=\"lang-vi\">\u0110\u1eb7t bu\u1ed5i t\u01b0 v\u1ea5n gi\u1ea3m ph\u00e1t th\u1ea3i cho nh\u00e0 m\u00e1y<\/span><span class=\"lang-en\">Book an emissions reduction consultation for your factory<\/span><\/h2>\n<p><span class=\"lang-vi\">CASFarm \u2014 d\u1ef1 \u00e1n Climate-Smart Agriculture c\u1ee7a CAS \u2014 l\u00e0m vi\u1ec7c v\u1edbi nh\u00e0 m\u00e1y v\u00e0 khu c\u00f4ng nghi\u1ec7p tr\u00ean c\u1ea3 ba kh\u00e2u: d\u1ef1ng ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh ch\u1ecbu \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh, kh\u1ea3o s\u00e1t v\u00e0 thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng \u0111i\u1ec7n m\u1eb7t tr\u1eddi m\u00e1i nh\u00e0 theo kWp ph\u00f9 h\u1ee3p bi\u1ec3u \u0111\u1ed3 ph\u1ee5 t\u1ea3i th\u1ef1c t\u1ebf, v\u00e0 chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1t th\u1ea3i ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/span><span class=\"lang-en\">CASFarm \u2014 the Climate-Smart Agriculture project of CAS \u2014 works with factories and industrial parks across all three steps: building a greenhouse gas inventory that survives verification, surveying and sizing rooftop solar in kWp against the real load profile, and preparing the emissions documentation export customers require.<\/span><\/p>\n<p><span class=\"lang-vi\">Bu\u1ed5i t\u01b0 v\u1ea5n g\u1ed3m: r\u00e0 so\u00e1t hi\u1ec7n tr\u1ea1ng d\u1eef li\u1ec7u ph\u00e1t th\u1ea3i, \u0111\u00e1nh gi\u00e1 s\u01a1 b\u1ed9 ti\u1ec1m n\u0103ng m\u00e1i nh\u00e0 x\u01b0\u1edfng, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd theo danh m\u1ee5c hi\u1ec7n h\u00e0nh, v\u00e0 ph\u00e1c th\u1ea3o l\u1ed9 tr\u00ecnh ba giai \u0111o\u1ea1n theo quy m\u00f4 th\u1ef1c t\u1ebf c\u1ee7a nh\u00e0 m\u00e1y.<\/span><span class=\"lang-en\">The consultation covers: a review of current emissions data, a preliminary assessment of roof potential, identification of legal obligations under the current list, and an outline three-phase roadmap scaled to the factory.<\/span><\/p>\n<p><span class=\"lang-vi\"><strong><a href=\"https:\/\/casfarm.com\/lien-he\/\">\u0110\u1eb7t bu\u1ed5i t\u01b0 v\u1ea5n gi\u1ea3m ph\u00e1t th\u1ea3i cho nh\u00e0 m\u00e1y \u2192<\/a><\/strong><\/span><span class=\"lang-en\"><strong><a href=\"https:\/\/casfarm.com\/lien-he\/\">Book an emissions reduction consultation \u2192<\/a><\/strong><\/span><\/p>\n<p><span class=\"lang-vi\">Xem th\u00eam c\u00e1c m\u00f4 h\u00ecnh v\u00e0 d\u1ecbch v\u1ee5 t\u1ea1i trang <a href=\"https:\/\/casfarm.com\/giai-phap\/\">gi\u1ea3i ph\u00e1p<\/a>.<\/span><span class=\"lang-en\">Explore our models and services on the <a href=\"https:\/\/casfarm.com\/giai-phap\/\">solutions page<\/a>.<\/span><\/p>\n<h2 class=\"wp-block-heading\"><span class=\"lang-vi\">Ngu\u1ed3n tham kh\u1ea3o<\/span><span class=\"lang-en\">Sources<\/span><\/h2>\n<p><span class=\"lang-vi\">C\u00e1c ngu\u1ed3n d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c truy c\u1eadp ng\u00e0y <strong>08\/10\/2026<\/strong>:<\/span><span class=\"lang-en\">All sources below were accessed on <strong>08\/10\/2026<\/strong>:<\/span><\/p>\n<ol class=\"wp-block-list\">\n<li><span class=\"lang-vi\">U\u1ef7 ban ch\u00e2u \u00c2u \u2014 <em>Carbon Border Adjustment Mechanism<\/em>. https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism_en<\/span><span class=\"lang-en\">European Commission \u2014 <em>Carbon Border Adjustment Mechanism<\/em>. https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism_en<\/span><\/li>\n<li><span class=\"lang-vi\">GHG Protocol, 08\/01\/2025 \u2014 <em>Scope 2 Standard Advances: ISB Approves Consultation on Market- and Location-Based Revisions<\/em>. https:\/\/ghgprotocol.org\/blog\/scope-2-standard-advances-isb-approves-consultation-market-and-location-based-revisions<\/span><span class=\"lang-en\">GHG Protocol, 08\/01\/2025 \u2014 <em>Scope 2 Standard Advances: ISB Approves Consultation on Market- and Location-Based Revisions<\/em>. https:\/\/ghgprotocol.org\/blog\/scope-2-standard-advances-isb-approves-consultation-market-and-location-based-revisions<\/span><\/li>\n<li><span class=\"lang-vi\">VNCPC, 26\/08\/2026 \u2014 <em>2.441 c\u01a1 s\u1edf ph\u1ea3i ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh: Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/em> (Quy\u1ebft \u0111\u1ecbnh 42\/2026\/Q\u0110-TTg ng\u00e0y 10\/08\/2026, hi\u1ec7u l\u1ef1c 25\/09\/2026). https:\/\/www.vncpc.org\/2441-co-so-phai-kiem-ke-khi-nha-kinh-doanh-nghiep-can-luu-y-gi\/<\/span><span class=\"lang-en\">VNCPC, 26\/08\/2026 \u2014 <em>2,441 facilities must conduct greenhouse gas inventories<\/em> (Decision 42\/2026\/QD-TTg of 10\/08\/2026, effective 25\/09\/2026). https:\/\/www.vncpc.org\/2441-co-so-phai-kiem-ke-khi-nha-kinh-doanh-nghiep-can-luu-y-gi\/<\/span><\/li>\n<li><span class=\"lang-vi\">VietnamPlus, 2026 \u2014 <em>H\u01a1n 2.400 c\u01a1 s\u1edf ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea<\/em>. https:\/\/www.vietnamplus.vn\/hon-2400-co-so-phat-thai-khi-nha-kinh-phai-thuc-hien-kiem-ke-post1129571.vnp<\/span><span class=\"lang-en\">VietnamPlus, 2026 \u2014 <em>More than 2,400 emitting facilities must conduct inventories<\/em>. https:\/\/www.vietnamplus.vn\/hon-2400-co-so-phat-thai-khi-nha-kinh-phai-thuc-hien-kiem-ke-post1129571.vnp<\/span><\/li>\n<li><span class=\"lang-vi\">Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt \u2014 <em>Ngh\u1ecb \u0111\u1ecbnh 119\/2025\/N\u0110-CP ng\u00e0y 09\/06\/2025 s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 06\/2022\/N\u0110-CP<\/em>. https:\/\/thuvienphapluat.vn\/van-ban\/Tai-nguyen-Moi-truong\/Nghi-dinh-119-2025-ND-CP-sua-doi-Nghi-dinh-06-2022-ND-CP-giam-nhe-phat-thai-khi-nha-kinh-625021.aspx<\/span><span class=\"lang-en\">Thu Vien Phap Luat \u2014 <em>Decree 119\/2025\/ND-CP of 09\/06\/2025 amending Decree 06\/2022\/ND-CP<\/em>. https:\/\/thuvienphapluat.vn\/van-ban\/Tai-nguyen-Moi-truong\/Nghi-dinh-119-2025-ND-CP-sua-doi-Nghi-dinh-06-2022-ND-CP-giam-nhe-phat-thai-khi-nha-kinh-625021.aspx<\/span><\/li>\n<li><span class=\"lang-vi\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed t\u1ec9nh \u0110\u1ed3ng Nai \u2014 <em>Establishments emitting from 3 thousand tons of CO2 per year must be checked for greenhouse gas<\/em> (ti\u00eau ch\u00ed theo Ngh\u1ecb \u0111\u1ecbnh 06\/2022\/N\u0110-CP). https:\/\/dongnai.gov.vn\/en\/news\/Socio-Economic-information\/establishments-emitting-from-3-thousand-tons-of-co2-per-year-must-be-checked-for-greenhouse-gas-5033.html<\/span><span class=\"lang-en\">Dong Nai Provincial Portal \u2014 <em>Establishments emitting from 3 thousand tons of CO2 per year must be checked for greenhouse gas<\/em> (criteria under Decree 06\/2022\/ND-CP). https:\/\/dongnai.gov.vn\/en\/news\/Socio-Economic-information\/establishments-emitting-from-3-thousand-tons-of-co2-per-year-must-be-checked-for-greenhouse-gas-5033.html<\/span><\/li>\n<li><span class=\"lang-vi\">LuatVietnam \u2014 <em>C\u00f4ng v\u0103n 1726\/B\u0110KH-PTCBT ng\u00e0y 03\/12\/2024 c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 h\u1ec7 s\u1ed1 ph\u00e1t th\u1ea3i l\u01b0\u1edbi \u0111i\u1ec7n Vi\u1ec7t Nam<\/em> (0,6592 tCO\u2082\/MWh, t\u00ednh cho n\u0103m 2023). https:\/\/luatvietnam.vn\/dien-luc\/cong-van-1726-bdkh-ptcbt-2024-cong-bo-ket-qua-he-so-phat-thai-luoi-dien-viet-nam-425131-d6.html<\/span><span class=\"lang-en\">LuatVietnam \u2014 <em>Official Letter 1726\/BDKH-PTCBT of 03\/12\/2024 publishing Viet Nam&#8217;s grid emission factor<\/em> (0.6592 tCO\u2082\/MWh, for 2023). https:\/\/luatvietnam.vn\/dien-luc\/cong-van-1726-bdkh-ptcbt-2024-cong-bo-ket-qua-he-so-phat-thai-luoi-dien-viet-nam-425131-d6.html<\/span><\/li>\n<li><span class=\"lang-vi\">Doanh nghi\u1ec7p &#038; Kinh t\u1ebf Xanh, 22\/01\/2026 \u2014 <em>\u01af\u1edbc t\u00ednh h\u1ec7 s\u1ed1 ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh c\u1ee7a l\u01b0\u1edbi \u0111i\u1ec7n Vi\u1ec7t Nam 2025<\/em>. https:\/\/doanhnghiepkinhtexanh.vn\/uoc-tinh-he-so-phat-thai-khi-nha-kinh-cua-luoi-dien-viet-nam-2025-a43738.html<\/span><span class=\"lang-en\">Doanh nghiep &#038; Kinh te Xanh, 22\/01\/2026 \u2014 <em>Estimated greenhouse gas emission factor of Viet Nam&#8217;s grid, 2025<\/em>. https:\/\/doanhnghiepkinhtexanh.vn\/uoc-tinh-he-so-phat-thai-khi-nha-kinh-cua-luoi-dien-viet-nam-2025-a43738.html<\/span><\/li>\n<li><span class=\"lang-vi\">T\u1ea1p ch\u00ed C\u00f4ng Th\u01b0\u01a1ng, 29\/06\/2026 \u2014 <em>M\u1edf r\u1ed9ng c\u01a1 ch\u1ebf mua b\u00e1n \u0111i\u1ec7n tr\u1ef1c ti\u1ebfp, n\u00e2ng t\u1ef7 l\u1ec7 \u0111i\u1ec7n m\u1eb7t tr\u1eddi m\u00e1i nh\u00e0 d\u01b0 \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n l\u00ean 50%<\/em> (Ngh\u1ecb \u0111\u1ecbnh 243\/2026\/N\u0110-CP ng\u00e0y 26\/06\/2026). https:\/\/tapchicongthuong.vn\/mo-rong-co-che-mua-ban-dien-truc-tiep&#8211;nang-ty-le-dien-mat-troi-mai-nha-du-duoc-phep-ban-len-50-529733.htm<\/span><span class=\"lang-en\">Tap chi Cong Thuong, 29\/06\/2026 \u2014 <em>DPPA widened, surplus rooftop solar sales raised to 50%<\/em> (Decree 243\/2026\/ND-CP of 26\/06\/2026). https:\/\/tapchicongthuong.vn\/mo-rong-co-che-mua-ban-dien-truc-tiep&#8211;nang-ty-le-dien-mat-troi-mai-nha-du-duoc-phep-ban-len-50-529733.htm<\/span><\/li>\n<li><span class=\"lang-vi\">EVNSPC \u2014 <em>Ngh\u1ecb \u0111\u1ecbnh 133\/2026\/N\u0110-CP: L\u01b0u \u00fd m\u1edbi v\u1edbi \u0111i\u1ec7n m\u1eb7t tr\u1eddi m\u00e1i nh\u00e0 t\u1ef1 d\u00f9ng t\u1eeb ng\u00e0y 25\/5\/2026<\/em>. https:\/\/evnspc.vn\/bai-viet\/ARTICLE26040292\/nghi-dinh-1332026nd-cp-luu-y-moi-voi-dien-mat-troi-mai-nha-tu-dung-tu-ngay-2552026<\/span><span class=\"lang-en\">EVNSPC \u2014 <em>Decree 133\/2026\/ND-CP: new requirements for self-consumption rooftop solar from 25\/05\/2026<\/em>. https:\/\/evnspc.vn\/bai-viet\/ARTICLE26040292\/nghi-dinh-1332026nd-cp-luu-y-moi-voi-dien-mat-troi-mai-nha-tu-dung-tu-ngay-2552026<\/span><\/li>\n<li><span class=\"lang-vi\">Frasers Law Company \u2014 <em>Ngh\u1ecb \u0111\u1ecbnh 57: Vi\u1ec7t Nam ch\u00ednh th\u1ee9c tri\u1ec3n khai c\u01a1 ch\u1ebf DPPA to\u00e0n di\u1ec7n cho \u0111i\u1ec7n n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o<\/em> (Ngh\u1ecb \u0111\u1ecbnh 57\/2025\/N\u0110-CP ng\u00e0y 03\/03\/2025). https:\/\/www.frasersvn.com\/vi\/legal-updates-and-publications\/decree-57-vietnam-launches-full-dppa-regime-for-renewable-power<\/span><span class=\"lang-en\">Frasers Law Company \u2014 <em>Decree 57: Vietnam Launches Full DPPA Regime for Renewable Power<\/em> (Decree 57\/2025\/ND-CP of 03\/03\/2025). https:\/\/www.frasersvn.com\/vi\/legal-updates-and-publications\/decree-57-vietnam-launches-full-dppa-regime-for-renewable-power<\/span><\/li>\n<li><span class=\"lang-vi\">CBAM Guide \u2014 <em>CBAM Omnibus Explained: 7 Key Changes from Regulation (EU) 2025\/2083<\/em>. https:\/\/cbamguide.com\/learn\/omnibus\/<\/span><span class=\"lang-en\">CBAM Guide \u2014 <em>CBAM Omnibus Explained: 7 Key Changes from Regulation (EU) 2025\/2083<\/em>. https:\/\/cbamguide.com\/learn\/omnibus\/<\/span><\/li>\n<li><span class=\"lang-vi\">Trung t\u00e2m WTO v\u00e0 H\u1ed9i nh\u1eadp \u2013 VCCI \u2014 <em>L\u1ed9 tr\u00ecnh th\u1ef1c hi\u1ec7n CBAM<\/em>. https:\/\/trungtamwto.vn\/xuat-khau-xanh\/27938-lo-trinh-thuc-hien-cbam<\/span><span class=\"lang-en\">WTO and Integration Center \u2013 VCCI \u2014 <em>CBAM implementation roadmap<\/em>. https:\/\/trungtamwto.vn\/xuat-khau-xanh\/27938-lo-trinh-thuc-hien-cbam<\/span><\/li>\n<li><span class=\"lang-vi\">A&#038;O Shearman, 18\/12\/2025 \u2014 <em>Agreement on the CSRD\/CS3D Omnibus Package: key changes and implications<\/em>. https:\/\/www.aoshearman.com\/en\/insights\/agreement-on-the-csrd-cs3d-omnibus-package-key-changes-and-implications<\/span><span class=\"lang-en\">A&#038;O Shearman, 18\/12\/2025 \u2014 <em>Agreement on the CSRD\/CS3D Omnibus Package: key changes and implications<\/em>. https:\/\/www.aoshearman.com\/en\/insights\/agreement-on-the-csrd-cs3d-omnibus-package-key-changes-and-implications<\/span><\/li>\n<li><span class=\"lang-vi\">Carbon Maps \u2014 <em>SBTi Net-Zero Standard V2.0 is Final: What Changed Since the November 2025 Draft<\/em> (b\u1ea3n final 11\/06\/2026, hi\u1ec7u l\u1ef1c 01\/02\/2027). https:\/\/www.carbonmaps.io\/blog\/sbti-net-zero-standard-v2-0-is-final-what-changed-since-the-november-2025-draft<\/span><span class=\"lang-en\">Carbon Maps \u2014 <em>SBTi Net-Zero Standard V2.0 is Final: What Changed Since the November 2025 Draft<\/em> (final 11\/06\/2026, effective 01\/02\/2027). https:\/\/www.carbonmaps.io\/blog\/sbti-net-zero-standard-v2-0-is-final-what-changed-since-the-november-2025-draft<\/span><\/li>\n<\/ol>\n<p><span class=\"lang-vi\"><em>L\u01b0u \u00fd: C\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf n\u00eau trong b\u00e0i \u0111ang trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi v\u0103n b\u1ea3n g\u1ed1c tr\u01b0\u1edbc khi ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7. Su\u1ea5t \u0111\u1ea7u t\u01b0, th\u1eddi gian ho\u00e0n v\u1ed1n v\u00e0 l\u01b0\u1ee3ng ph\u00e1t th\u1ea3i c\u1eaft gi\u1ea3m c\u1ee7a t\u1eebng d\u1ef1 \u00e1n ph\u1ee5 thu\u1ed9c k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t th\u1ef1c \u0111\u1ecba.<\/em><\/span><span class=\"lang-en\"><em>Note: the regulations and international standards cited here are in a transitional period and subject to amendment. Companies should check the original texts before making investment decisions or preparing compliance files. Capital cost, payback period and abatement volumes for any individual project depend on the results of a site survey.<\/em><\/span><\/p>\n<p><span class=\"lang-vi\"><strong>CASFarm<\/strong> \u2014 d\u1ef1 \u00e1n Climate-Smart Agriculture c\u1ee7a CAS (C\u00f4ng ty TNHH Gi\u1ea3i ph\u00e1p \u0110i\u1ec1u khi\u1ec3n &#038; T\u1ef1 \u0111\u1ed9ng h\u00f3a)<\/span><span class=\"lang-en\"><strong>CASFarm<\/strong> \u2014 the Climate-Smart Agriculture project of CAS (Control &#038; Automation Solutions Co., Ltd.)<\/span><\/p>\n<p><span class=\"lang-vi\">info@casfarm.com | Hotline +84 (236) 3675 666 | <a href=\"https:\/\/casfarm.com\">casfarm.com<\/a><\/span><span class=\"lang-en\">info@casfarm.com | Hotline +84 (236) 3675 666 | <a href=\"https:\/\/casfarm.com\">casfarm.com<\/a><\/span><\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"Article\",\"mainEntityOfPage\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/casfarm.com\/esg-nha-may-fdi-scope-1-2-3\/\"},\"headline\":\"ESG cho nh\u00e0 m\u00e1y FDI: hi\u1ec3u \u0111\u00fang Scope 1\u20132\u20133 v\u00e0 vai tr\u00f2 c\u1ee7a n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o t\u1ea1i ch\u1ed7\",\"description\":\"Ph\u00e2n bi\u1ec7t Scope 1, 2, 3 trong ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh v\u00e0 c\u00e1ch n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o t\u1ea1i ch\u1ed7 gi\u00fap nh\u00e0 m\u00e1y FDI gi\u1ea3m ph\u00e1t th\u1ea3i Scope 2 nhanh nh\u1ea5t.\",\"inLanguage\":\"vi\",\"datePublished\":\"2026-10-09T08:00:00+07:00\",\"dateModified\":\"2026-10-09T08:00:00+07:00\",\"author\":{\"@type\":\"Organization\",\"name\":\"CASFarm\",\"url\":\"https:\/\/casfarm.com\/ve-chung-toi\/\"},\"publisher\":{\"@type\":\"Organization\",\"name\":\"CASFarm\",\"url\":\"https:\/\/casfarm.com\",\"parentOrganization\":{\"@type\":\"Organization\",\"name\":\"CAS \u2014 C\u00f4ng ty TNHH Gi\u1ea3i ph\u00e1p \u0110i\u1ec1u khi\u1ec3n & T\u1ef1 \u0111\u1ed9ng h\u00f3a\",\"email\":\"info@casfarm.com\",\"telephone\":\"+84-236-3675666\"}},\"about\":[{\"@type\":\"Thing\",\"name\":\"Ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh doanh nghi\u1ec7p\"},{\"@type\":\"Thing\",\"name\":\"GHG Protocol Scope 1 2 3\"},{\"@type\":\"Thing\",\"name\":\"\u0110i\u1ec7n m\u1eb7t tr\u1eddi m\u00e1i nh\u00e0 t\u1ef1 d\u00f9ng\"},{\"@type\":\"Thing\",\"name\":\"DPPA\"}],\"keywords\":\"ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh doanh nghi\u1ec7p, scope 1 2 3 l\u00e0 g\u00ec, b\u00e1o c\u00e1o ph\u00e1t th\u1ea3i doanh nghi\u1ec7p, GHG Protocol, gi\u1ea3m ph\u00e1t th\u1ea3i Scope 2 nh\u00e0 m\u00e1y, CBAM, DPPA, \u0111i\u1ec7n m\u1eb7t tr\u1eddi m\u00e1i nh\u00e0\",\"isAccessibleForFree\":true}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u00e2n bi\u1ec7t Scope 1, 2, 3 trong ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh v\u00e0 c\u00e1ch n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o t\u1ea1i ch\u1ed7 gi\u00fap nh\u00e0 m\u00e1y FDI gi\u1ea3m ph\u00e1t th\u1ea3i Scope 2 nhanh nh\u1ea5t.<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"title_en":"ESG for FDI Factories: Scope 1-2-3 and the Role of On-site Renewables","footnotes":""},"categories":[1,8],"tags":[],"class_list":["post-90145","post","type-post","status-publish","format-standard","hentry","category-blog","category-esg"],"_links":{"self":[{"href":"https:\/\/casfarm.com\/en\/wp-json\/wp\/v2\/posts\/90145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/casfarm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/casfarm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/casfarm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/casfarm.com\/en\/wp-json\/wp\/v2\/comments?post=90145"}],"version-history":[{"count":1,"href":"https:\/\/casfarm.com\/en\/wp-json\/wp\/v2\/posts\/90145\/revisions"}],"predecessor-version":[{"id":90146,"href":"https:\/\/casfarm.com\/en\/wp-json\/wp\/v2\/posts\/90145\/revisions\/90146"}],"wp:attachment":[{"href":"https:\/\/casfarm.com\/en\/wp-json\/wp\/v2\/media?parent=90145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/casfarm.com\/en\/wp-json\/wp\/v2\/categories?post=90145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/casfarm.com\/en\/wp-json\/wp\/v2\/tags?post=90145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}