{"id":9096,"date":"2026-08-26T11:40:27","date_gmt":"2026-08-26T04:40:27","guid":{"rendered":"https:\/\/www.cticlab.com\/?p=9096"},"modified":"2026-08-26T11:40:27","modified_gmt":"2026-08-26T04:40:27","slug":"sbti-cong-bo-corporate-net-zero-standard-phien-ban-2-0","status":"publish","type":"post","link":"https:\/\/www.cticlab.com\/vi\/sbti-cong-bo-corporate-net-zero-standard-phien-ban-2-0\/","title":{"rendered":"SBTi c\u00f4ng b\u1ed1 Corporate Net-Zero Standard phi\u00ean b\u1ea3n 2.0: t\u1eeb \u201c\u0111\u1eb7t m\u1ee5c ti\u00eau\u201d \u0111\u1ebfn \u201cch\u1ee9ng minh ti\u1ebfn \u0111\u1ed9 gi\u1ea3m ph\u00e1t th\u1ea3i\u201d"},"content":{"rendered":"<p>SBTi c\u00f4ng b\u1ed1 Corporate Net-Zero Standard phi\u00ean b\u1ea3n 2.0 (V2.0), mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong c\u00e1ch doanh nghi\u1ec7p thi\u1ebft l\u1eadp, tri\u1ec3n khai v\u00e0 theo d\u00f5i m\u1ee5c ti\u00eau Net Zero. Phi\u00ean b\u1ea3n m\u1edbi kh\u00f4ng ch\u1ec9 t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u1eb7t m\u1ee5c ti\u00eau gi\u1ea3m ph\u00e1t th\u1ea3i, m\u00e0 c\u00f2n nh\u1ea5n m\u1ea1nh y\u00eau c\u1ea7u v\u1ec1 h\u00e0nh \u0111\u1ed9ng, \u0111o l\u01b0\u1eddng v\u00e0 ch\u1ee9ng minh ti\u1ebfn \u0111\u1ed9 gi\u1ea3m ph\u00e1t th\u1ea3i th\u1ef1c t\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 nh\u1eefng \u0111i\u1ec3m m\u1edbi trong Corporate Net-Zero Standard V2.0, c\u00e1c y\u00eau c\u1ea7u c\u1ea7n l\u01b0u \u00fd v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng chu\u1ea9n b\u1ecb cho qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau Net Zero.<\/p>\n<h2><strong>SBTi l\u00e0 g\u00ec?<\/strong><\/h2>\n<p>SBTi (Science Based Targets initiative) l\u00e0 s\u00e1ng ki\u1ebfn qu\u1ed1c t\u1ebf x\u00e2y d\u1ef1ng ti\u00eau ch\u00ed v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1eb7t m\u1ee5c ti\u00eau gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh ph\u00f9 h\u1ee3p v\u1edbi khoa h\u1ecdc kh\u00ed h\u1eadu. SBTi c\u0169ng th\u1ea9m \u0111\u1ecbnh c\u00e1c m\u1ee5c ti\u00eau do doanh nghi\u1ec7p g\u1eedi l\u00ean. N\u00f3i \u0111\u01a1n gi\u1ea3n, SBTi gi\u00fap tr\u1ea3 l\u1eddi ba c\u00e2u h\u1ecfi: doanh nghi\u1ec7p c\u1ea7n gi\u1ea3m bao nhi\u00eau, gi\u1ea3m trong kho\u1ea3ng th\u1eddi gian n\u00e0o v\u00e0 nh\u1eefng ngu\u1ed3n ph\u00e1t th\u1ea3i n\u00e0o ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o m\u1ee5c ti\u00eau.<\/p>\n<p>Corporate Net-Zero Standard (CNZS) l\u00e0 ti\u00eau chu\u1ea9n c\u1ee7a SBTi d\u00e0nh cho m\u1ee5c ti\u00eau net-zero c\u1ea5p doanh nghi\u1ec7p. Ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh c\u00e1ch \u0111\u1eb7t m\u1ee5c ti\u00eau ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, c\u00e1c ph\u1ea1m vi ph\u00e1t th\u1ea3i c\u1ea7n xem x\u00e9t, c\u00e1ch theo d\u00f5i ti\u1ebfn \u0111\u1ed9 v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi ph\u1ea7n ph\u00e1t th\u1ea3i c\u00f2n l\u1ea1i khi doanh nghi\u1ec7p ti\u1ebfn t\u1edbi net-zero.<\/p>\n<h2>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ee3i g\u00ec khi thi\u1ebft l\u1eadp m\u1ee5c ti\u00eau theo SBTi?<\/h2>\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u ho\u1eb7c tham gia chu\u1ed7i cung \u1ee9ng c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn, vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ee5c ti\u00eau theo SBTi c\u00f3 th\u1ec3 mang l\u1ea1i c\u00e1c l\u1ee3i \u00edch th\u1ef1c t\u1ebf sau:<\/p>\n<ul>\n<li><strong>\u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 t\u1eadp \u0111o\u00e0n m\u1eb9 \u2013 <\/strong>nhi\u1ec1u t\u1eadp \u0111o\u00e0n ph\u1ea3i gi\u1ea3m ph\u00e1t th\u1ea3i Scope 3 n\u00ean s\u1ebd t\u0103ng y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u ph\u00e1t th\u1ea3i v\u00e0 m\u1ee5c ti\u00eau gi\u1ea3m ph\u00e1t th\u1ea3i c\u1ee7a nh\u00e0 cung c\u1ea5p.<\/li>\n<li><strong>T\u0103ng \u0111\u1ed9 tin c\u1eady c\u1ee7a cam k\u1ebft kh\u00ed h\u1eadu \u2013 <\/strong>m\u1ee5c ti\u00eau \u0111\u01b0\u1ee3c SBTi th\u1ea9m \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh cam k\u1ebft b\u1eb1ng s\u1ed1 li\u1ec7u, m\u1ee9c gi\u1ea3m v\u00e0 th\u1eddi h\u1ea1n r\u00f5 r\u00e0ng thay v\u00ec ch\u1ec9 n\u00eau m\u1ed9t tuy\u00ean b\u1ed1 chung v\u1ec1 net-zero.<\/li>\n<li><strong>Bi\u1ebft n\u00ean \u01b0u ti\u00ean gi\u1ea3m ph\u00e1t th\u1ea3i \u1edf \u0111\u00e2u \u2013 <\/strong>qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea v\u00e0 \u0111\u1eb7t m\u1ee5c ti\u00eau gi\u00fap x\u00e1c \u0111\u1ecbnh c\u00e1c ngu\u1ed3n ph\u00e1t th\u1ea3i l\u1edbn, t\u1eeb \u0111\u00f3 \u01b0u ti\u00ean d\u1ef1 \u00e1n v\u1ec1 n\u0103ng l\u01b0\u1ee3ng, nhi\u00ean li\u1ec7u, thi\u1ebft b\u1ecb v\u00e0 chu\u1ed7i cung \u1ee9ng.<\/li>\n<li><strong>D\u00f9ng l\u1ea1i d\u1eef li\u1ec7u cho nhi\u1ec1u y\u00eau c\u1ea7u \u2013 <\/strong>d\u1eef li\u1ec7u ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 b\u00e1o c\u00e1o ESG, y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng, CBAM \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh h\u00e0ng li\u00ean quan v\u00e0 ngh\u0129a v\u1ee5 ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh trong n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p>V\u00ec v\u1eady, thay \u0111\u1ed5i c\u1ee7a CNZS V2.0 kh\u00f4ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 n\u1ed9p SBTi m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c d\u1eef li\u1ec7u, l\u1ef1a ch\u1ecdn d\u1ef1 \u00e1n gi\u1ea3m ph\u00e1t th\u1ea3i v\u00e0 theo d\u00f5i k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n.<\/p>\n<h2>\u0110i\u1ec1u g\u00ec v\u1eeba x\u1ea3y ra?<\/h2>\n<p>Ng\u00e0y 11\/6\/2026, SBTi ch\u00ednh th\u1ee9c ph\u00e1t h\u00e0nh Corporate Net-Zero Standard (CNZS) Version 2.0, b\u1ea3n c\u1eadp nh\u1eadt l\u1edbn nh\u1ea5t k\u1ec3 t\u1eeb khi ti\u00eau chu\u1ea9n ra \u0111\u1eddi n\u0103m 2021. Phi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng sau g\u1ea7n hai n\u0103m r\u00e0 so\u00e1t, g\u1ed3m hai v\u00f2ng tham v\u1ea5n c\u00f4ng khai trong n\u0103m 2025, th\u1eed nghi\u1ec7m v\u1edbi doanh nghi\u1ec7p v\u00e0 xem x\u00e9t c\u1ee7a c\u00e1c nh\u00f3m chuy\u00ean gia tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng K\u1ef9 thu\u1eadt \u0111\u1ed9c l\u1eadp v\u00e0 H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb SBTi th\u00f4ng qua. Ti\u00eau chu\u1ea9n tham chi\u1ebfu IPCC AR6, c\u00e1c k\u1ecbch b\u1ea3n Net Zero c\u1ee7a IEA v\u00e0 kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 h\u01a1n 11.000 doanh nghi\u1ec7p thi\u1ebft l\u1eadp m\u1ee5c ti\u00eau d\u1ef1a tr\u00ean c\u01a1 s\u1edf khoa h\u1ecdc.<\/p>\n<p>\u0110i\u1ec3m thay \u0111\u1ed5i l\u1edbn c\u1ee7a V2.0 l\u00e0 doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1eb7t m\u1ee5c ti\u00eau r\u1ed3i ch\u1edd \u0111\u1ebfn cu\u1ed1i k\u1ef3. Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i vi\u1ec7c th\u1ef1c hi\u1ec7n trong su\u1ed1t chu k\u1ef3: l\u1eadp k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i, b\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9 h\u1eb1ng n\u0103m, gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n n\u1ebfu ch\u1eadm ti\u1ebfn \u0111\u1ed9 v\u00e0 r\u00e0 so\u00e1t m\u1ee5c ti\u00eau theo chu k\u1ef3 5 n\u0103m. \u0110\u1ed3ng th\u1eddi, V2.0 cho ph\u00e9p nhi\u1ec1u c\u00e1ch \u0111\u1eb7t m\u1ee5c ti\u00eau h\u01a1n \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ph\u1ea1m vi ph\u00e1t th\u1ea3i, ng\u00e0nh, quy m\u00f4 v\u00e0 khu v\u1ef1c.<\/p>\n<figure id=\"attachment_9105\" aria-describedby=\"caption-attachment-9105\" style=\"width: 733px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9105 \" src=\"https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/SBTi-V2.jpg\" alt=\"\u0110i\u1ec1u g\u00ec v\u1eeba x\u1ea3y ra?\" width=\"733\" height=\"399\" srcset=\"https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/SBTi-V2.jpg 1058w, https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/SBTi-V2-300x163.jpg 300w, https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/SBTi-V2-1024x557.jpg 1024w, https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/SBTi-V2-768x418.jpg 768w\" sizes=\"auto, (max-width: 733px) 100vw, 733px\" \/><figcaption id=\"caption-attachment-9105\" class=\"wp-caption-text\">\u0110i\u1ec1u g\u00ec v\u1eeba x\u1ea3y ra?<\/figcaption><\/figure>\n<h2>S\u00e1u thay \u0111\u1ed5i ch\u00ednh c\u1ee7a V2.0<\/h2>\n<h3><strong>4.1. T\u00e1ch m\u1ee5c ti\u00eau theo t\u1eebng ph\u1ea1m vi (Scope 1 \u2013 2 \u2013 3)<\/strong><\/h3>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u1eb7t m\u1ed9t m\u1ee5c ti\u00eau g\u1ed9p Scope 1+2 v\u00e0 m\u1ed9t m\u1ee5c ti\u00eau Scope 3. V2.0 y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u ba m\u1ee5c ti\u00eau ri\u00eang cho Scope 1, Scope 2 v\u00e0 Scope 3. Nh\u1edd \u0111\u00f3, ti\u1ebfn \u0111\u1ed9 c\u1ee7a t\u1eebng ph\u1ea1m vi \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang, tr\u00e1nh vi\u1ec7c k\u1ebft qu\u1ea3 t\u1ed1t \u1edf Scope 2 che l\u1ea5p vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1eadm \u1edf Scope 1.<\/p>\n<h3><strong>4.2. Scope 1: ba c\u00e1ch \u0111\u1eb7t m\u1ee5c ti\u00eau, bao qu\u00e1t 100% ph\u00e1t th\u1ea3i<\/strong><\/h3>\n<ul>\n<li><strong>M\u1ee5c ti\u00eau gi\u1ea3m ph\u00e1t th\u1ea3i \u2013 <\/strong>gi\u1ea3m theo \u0111\u01b0\u1eddng tuy\u1ebfn t\u00ednh (Linear Contraction) ho\u1eb7c theo c\u01b0\u1eddng \u0111\u1ed9 ng\u00e0nh (Sectoral Decarbonization Approach).<\/li>\n<li><strong>M\u1ee5c ti\u00eau chuy\u1ec3n \u0111\u1ed5i ho\u1ea1t \u0111\u1ed9ng (alignment) \u2013 <\/strong>t\u0103ng d\u1ea7n t\u1ef7 l\u1ec7 ho\u1ea1t \u0111\u1ed9ng ph\u00e1t th\u1ea3i th\u1ea5p theo l\u1ed9 tr\u00ecnh tham chi\u1ebfu.<\/li>\n<li><strong>K\u1ebf ho\u1ea1ch gi\u1ea3m ph\u00e1t th\u1ea3i theo t\u00e0i s\u1ea3n (Asset Decarbonization Plan) \u2013 <\/strong>x\u00e1c \u0111\u1ecbnh k\u1ebf ho\u1ea1ch thay th\u1ebf ho\u1eb7c lo\u1ea1i b\u1ecf thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, l\u00f2 h\u01a1i&#8230; \u0111\u1ebfn n\u0103m 2050, chia theo c\u00e1c m\u1ed1c 5 n\u0103m, c\u00f3 gi\u1edbi h\u1ea1n ph\u00e1t th\u1ea3i d\u1ef1 ki\u1ebfn v\u00e0 g\u1eafn v\u1edbi k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<h3><strong>4.3. Scope 2: y\u00eau c\u1ea7u ch\u1eb7t h\u01a1n \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n ph\u00e1t th\u1ea3i th\u1ea5p<\/strong><\/h3>\n<p>V2.0 chuy\u1ec3n tr\u1ecdng t\u00e2m sang m\u1ee5c ti\u00eau s\u1eed d\u1ee5ng \u201c\u0111i\u1ec7n ph\u00e1t th\u1ea3i th\u1ea5p\u201d (low-carbon electricity alignment). \u0110i\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ph\u00e1t th\u1ea3i th\u1ea5p ph\u1ea3i \u0111\u00e1p \u1ee9ng ng\u01b0\u1ee1ng c\u01b0\u1eddng \u0111\u1ed9 ph\u00e1t th\u1ea3i r\u1ea5t th\u1ea5p. C\u00e1c ch\u1ee9ng ch\u1ec9 thu\u1ed9c t\u00ednh n\u0103ng l\u01b0\u1ee3ng nh\u01b0 EAC\/REC ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi khu v\u1ef1c l\u01b0\u1edbi \u0111i\u1ec7n n\u01a1i doanh nghi\u1ec7p ti\u00eau th\u1ee5 \u0111i\u1ec7n. V\u1edbi \u0111\u01a1n v\u1ecb ti\u00eau th\u1ee5 \u0111i\u1ec7n l\u1edbn, y\u00eau c\u1ea7u kh\u1edbp th\u1eddi \u0111i\u1ec3m ph\u00e1t \u0111i\u1ec7n v\u00e0 ti\u00eau th\u1ee5 theo gi\u1edd (hourly matching) s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng d\u1ea7n. \u0110\u00e2y l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p Vi\u1ec7t Nam c\u1ea7n theo d\u00f5i v\u00ec th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng ch\u1ec9 v\u00e0 c\u01a1 ch\u1ebf DPPA trong n\u01b0\u1edbc v\u1eabn \u0111ang ph\u00e1t tri\u1ec3n.<\/p>\n<h3><strong>4.4. Scope 3: t\u1eadp trung v\u00e0o c\u00e1c ngu\u1ed3n ph\u00e1t th\u1ea3i quan tr\u1ecdng<\/strong><\/h3>\n<p>V2.0 t\u1eadp trung m\u1ee5c ti\u00eau v\u00e0o c\u00e1c h\u1ea1ng m\u1ee5c Scope 3 tr\u1ecdng y\u1ebfu (th\u00f4ng th\u01b0\u1eddng t\u1eeb 5% t\u1ed5ng Scope 3 tr\u1edf l\u00ean) v\u00e0 c\u00e1c ngu\u1ed3n ph\u00e1t th\u1ea3i \u01b0u ti\u00ean nh\u01b0 h\u00e0ng h\u00f3a c\u00f4ng nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn nhi\u00ean li\u1ec7u h\u00f3a th\u1ea1ch ho\u1eb7c s\u1ea3n ph\u1ea9m s\u1eed d\u1ee5ng \u0111i\u1ec7n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn m\u1ee5c ti\u00eau gi\u1ea3m ph\u00e1t th\u1ea3i tuy\u1ec7t \u0111\u1ed1i cho to\u00e0n b\u1ed9 Scope 3; m\u1ee5c ti\u00eau v\u1edbi nh\u00e0 cung c\u1ea5p\/kh\u00e1ch h\u00e0ng, v\u00ed d\u1ee5 t\u1ef7 l\u1ec7 \u0111\u1ed1i t\u00e1c c\u1ea5p 1 c\u00f3 SBT; ho\u1eb7c m\u1ee5c ti\u00eau ri\u00eang cho t\u1eebng h\u1ea1ng m\u1ee5c, ngu\u1ed3n ph\u00e1t th\u1ea3i. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y cho ph\u00e9p doanh nghi\u1ec7p ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n d\u1eef li\u1ec7u v\u00e0 m\u1ee9c \u0111\u1ed9 ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/p>\n<h3><strong>4.5. K\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i kh\u00ed h\u1eadu v\u00e0 y\u00eau c\u1ea7u b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u<\/strong><\/h3>\n<p>Doanh nghi\u1ec7p thu\u1ed9c Category A (xem m\u1ee5c 5) ph\u1ea3i x\u00e2y d\u1ef1ng v\u00e0 c\u00f4ng b\u1ed1 K\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i kh\u00ed h\u1eadu (Climate Transition Plan) trong v\u00f2ng 12\u201315 th\u00e1ng sau khi m\u1ee5c ti\u00eau \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. K\u1ebf ho\u1ea1ch c\u1ea7n n\u00eau h\u00e0nh \u0111\u1ed9ng ng\u1eafn h\u1ea1n, trung h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n; c\u00e1c gi\u1ea3 \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u1ee5 thu\u1ed9c; ph\u01b0\u01a1ng \u00e1n gi\u1ea3m ho\u1eb7c lo\u1ea1i b\u1ecf nhi\u00ean li\u1ec7u h\u00f3a th\u1ea1ch; chi ph\u00ed; c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; v\u00e0 chu k\u1ef3 r\u00e0 so\u00e1t 5 n\u0103m. \u0110\u1ed3ng th\u1eddi, s\u1ed1 li\u1ec7u d\u00f9ng \u0111\u1ec3 \u0111\u1eb7t m\u1ee5c ti\u00eau cho Scope 1, Scope 2 v\u00e0 c\u00e1c h\u1ea1ng m\u1ee5c Scope 3 tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1edfi m\u1ed9t b\u00ean \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn. Ranh gi\u1edbi ki\u1ec3m k\u00ea ph\u1ea3i \u0111\u01b0\u1ee3c bao qu\u00e1t 100%; kh\u00f4ng c\u00f2n m\u1ee9c lo\u1ea1i tr\u1eeb 5% nh\u01b0 tr\u01b0\u1edbc.<\/p>\n<h3><strong>4.6. Tr\u00e1ch nhi\u1ec7m v\u1edbi ph\u1ea7n ph\u00e1t th\u1ea3i c\u00f2n l\u1ea1i (OER) v\u00e0 t\u00edn ch\u1ec9 carbon<\/strong><\/h3>\n<p>Khung Ongoing Emissions Responsibility (OER) thay th\u1ebf h\u01b0\u1edbng d\u1eabn Beyond Value Chain Mitigation (BVCM). Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ef1 nguy\u1ec7n theo ba c\u1ea5p Engaged, Advanced v\u00e0 Leadership, t\u00f9y theo t\u1ef7 l\u1ec7 ph\u1ea7n ph\u00e1t th\u1ea3i c\u00f2n l\u1ea1i m\u00e0 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd b\u1eb1ng c\u00e1c k\u1ebft qu\u1ea3 gi\u1ea3m nh\u1eb9 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c minh ho\u1eb7c th\u00f4ng qua c\u01a1 ch\u1ebf gi\u00e1 carbon n\u1ed9i b\u1ed9. T\u00edn ch\u1ec9 carbon ch\u1ea5t l\u01b0\u1ee3ng cao ch\u1ec9 \u0111\u01b0\u1ee3c xem l\u00e0 bi\u1ec7n ph\u00e1p b\u1ed5 sung, kh\u00f4ng thay th\u1ebf vi\u1ec7c gi\u1ea3m ph\u00e1t th\u1ea3i th\u1ef1c trong ho\u1ea1t \u0111\u1ed9ng v\u00e0 chu\u1ed7i gi\u00e1 tr\u1ecb. Khung OER d\u1ef1 ki\u1ebfn v\u1eadn h\u00e0nh t\u1eeb n\u0103m 2027 v\u00e0 doanh nghi\u1ec7p \u0111ang c\u00f3 m\u1ee5c ti\u00eau SBTi c\u0169ng c\u00f3 th\u1ec3 tham gia.<\/p>\n<figure id=\"attachment_9101\" aria-describedby=\"caption-attachment-9101\" style=\"width: 667px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9101 \" src=\"https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/net-zero-v2-2.webp\" alt=\"S\u00e1u thay \u0111\u1ed5i ch\u00ednh c\u1ee7a V2.0\" width=\"667\" height=\"336\" srcset=\"https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/net-zero-v2-2.webp 548w, https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/net-zero-v2-2-300x151.webp 300w\" sizes=\"auto, (max-width: 667px) 100vw, 667px\" \/><figcaption id=\"caption-attachment-9101\" class=\"wp-caption-text\">S\u00e1u thay \u0111\u1ed5i ch\u00ednh c\u1ee7a V2.0<\/figcaption><\/figure>\n<h2>Ph\u00e2n lo\u1ea1i Category A v\u00e0 Category B: doanh nghi\u1ec7p Vi\u1ec7t Nam c\u1ea7n x\u00e1c \u0111\u1ecbnh nh\u00f3m n\u00e0o?<\/h2>\n<p>V2.0 l\u1ea7n \u0111\u1ea7u chia y\u00eau c\u1ea7u theo quy m\u00f4 doanh nghi\u1ec7p v\u00e0 nh\u00f3m thu nh\u1eadp c\u1ee7a qu\u1ed1c gia theo ph\u00e2n lo\u1ea1i c\u1ee7a Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p nh\u1ecf v\u00e0 doanh nghi\u1ec7p t\u1ea1i c\u00e1c qu\u1ed1c gia c\u00f3 m\u1ee9c thu nh\u1eadp th\u1ea5p h\u01a1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng b\u1ed9 y\u00eau c\u1ea7u ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi ngu\u1ed3n l\u1ef1c th\u1ef1c t\u1ebf.<\/p>\n<table>\n<thead>\n<tr>\n<td width=\"144\"><strong>Ti\u00eau ch\u00ed<\/strong><\/td>\n<td width=\"212\"><strong>Category A<\/strong><\/td>\n<td width=\"242\"><strong>Category B<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"144\">\u0110\u1ed1i t\u01b0\u1ee3ng<\/td>\n<td width=\"212\">Doanh nghi\u1ec7p l\u1edbn; doanh nghi\u1ec7p quy m\u00f4 trung b\u00ecnh t\u1ea1i c\u00e1c n\u01b0\u1edbc thu nh\u1eadp cao<\/td>\n<td width=\"242\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf (m\u1ecdi qu\u1ed1c gia); doanh nghi\u1ec7p quy m\u00f4 trung b\u00ecnh t\u1ea1i n\u01b0\u1edbc thu nh\u1eadp trung b\u00ecnh cao\/trung b\u00ecnh th\u1ea5p\/th\u1ea5p \u2013 bao g\u1ed3m Vi\u1ec7t Nam<\/td>\n<\/tr>\n<tr>\n<td width=\"144\">M\u1ee5c ti\u00eau ng\u1eafn h\u1ea1n Scope 1, 2<\/td>\n<td width=\"212\">B\u1eaft bu\u1ed9c<\/td>\n<td width=\"242\">B\u1eaft bu\u1ed9c (\u0111\u01a1n gi\u1ea3n h\u00f3a)<\/td>\n<\/tr>\n<tr>\n<td width=\"144\">M\u1ee5c ti\u00eau ng\u1eafn h\u1ea1n Scope 3<\/td>\n<td width=\"212\">B\u1eaft bu\u1ed9c<\/td>\n<td width=\"242\">T\u00f9y ch\u1ecdn\/khuy\u1ebfn kh\u00edch<\/td>\n<\/tr>\n<tr>\n<td width=\"144\">K\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i kh\u00ed h\u1eadu<\/td>\n<td width=\"212\">B\u1eaft bu\u1ed9c c\u00f4ng b\u1ed1 sau ph\u00ea duy\u1ec7t<\/td>\n<td width=\"242\">Khuy\u1ebfn kh\u00edch, kh\u00f4ng b\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n<tr>\n<td width=\"144\">B\u1ea3o \u0111\u1ea3m \u0111\u1ed9c l\u1eadp s\u1ed1 li\u1ec7u<\/td>\n<td width=\"212\">B\u1eaft bu\u1ed9c<\/td>\n<td width=\"242\">T\u00f9y ch\u1ecdn<\/td>\n<\/tr>\n<tr>\n<td width=\"144\">M\u1ee5c ti\u00eau net-zero d\u00e0i h\u1ea1n<\/td>\n<td width=\"212\">B\u1eaft bu\u1ed9c v\u1edbi m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ph\u00e1p<\/td>\n<td width=\"242\">T\u00f9y ch\u1ecdn<\/td>\n<\/tr>\n<tr>\n<td width=\"144\">Tr\u00e1ch nhi\u1ec7m v\u1edbi ph\u1ea7n ph\u00e1t th\u1ea3i c\u00f2n l\u1ea1i (OER)<\/td>\n<td width=\"212\">B\u1eaft bu\u1ed9c d\u1ea7n theo l\u1ed9 tr\u00ecnh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u1edbn<\/td>\n<td width=\"242\">T\u1ef1 nguy\u1ec7n, \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u00f4ng khai<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u0110\u1ed1i v\u1edbi Vi\u1ec7t Nam, nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 xu\u1ea5t kh\u1ea9u quy m\u00f4 v\u1eeba c\u00f3 th\u1ec3 thu\u1ed9c Category B, n\u00ean m\u1ed9t s\u1ed1 y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a ho\u1eb7c ch\u1ec9 \u1edf m\u1ee9c khuy\u1ebfn kh\u00edch. C\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn v\u00e0 m\u1ed9t s\u1ed1 c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 thu\u1ed9c Category A v\u00e0 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 h\u01a1n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu B\u1ea3ng 1, B\u1ea3ng 2 v\u00e0 M\u1ee5c A.5 c\u1ee7a ti\u00eau chu\u1ea9n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c nh\u00f3m \u00e1p d\u1ee5ng.<\/p>\n<h2><strong style=\"font-size: 23.04px; color: #333333;\">So s\u00e1nh nhanh V1.3.1 v\u00e0 V2.0<\/strong><\/h2>\n<table>\n<thead>\n<tr>\n<td width=\"136\"><strong>N\u1ed9i dung<\/strong><\/td>\n<td width=\"204\"><strong>CNZS V1.3.1 (hi\u1ec7n h\u00e0nh)<\/strong><\/td>\n<td width=\"257\"><strong>CNZS V2.0<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"136\">C\u1ea5u tr\u00fac m\u1ee5c ti\u00eau<\/td>\n<td width=\"204\">Scope 1+2 g\u1ed9p; Scope 3<\/td>\n<td width=\"257\">T\u1ed1i thi\u1ec3u 3 m\u1ee5c ti\u00eau ri\u00eang: Scope 1, Scope 2, Scope 3<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">N\u0103m c\u01a1 s\u1edf<\/td>\n<td width=\"204\">N\u0103m c\u01a1 s\u1edf l\u1ecbch s\u1eed do DN ch\u1ecdn<\/td>\n<td width=\"257\">D\u1ef1a tr\u00ean n\u0103m ki\u1ec3m k\u00ea g\u1ea7n nh\u1ea5t; ti\u1ebfn \u0111\u1ed9 \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c xem x\u00e9t khi x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u1ea3m c\u1ee7a m\u1ee5c ti\u00eau m\u1edbi<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">Ranh gi\u1edbi ki\u1ec3m k\u00ea<\/td>\n<td width=\"204\">Cho ph\u00e9p lo\u1ea1i tr\u1eeb t\u1edbi 5%<\/td>\n<td width=\"257\">Y\u00eau c\u1ea7u ph\u1ee7 100%<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">M\u1ee5c ti\u00eau d\u00e0i h\u1ea1n net-zero<\/td>\n<td width=\"204\">B\u1eaft bu\u1ed9c<\/td>\n<td width=\"257\">B\u1eaft bu\u1ed9c theo ph\u01b0\u01a1ng ph\u00e1p\/Category; DN c\u00f3 th\u1ec3 ch\u1ecdn \u0111\u1eb7t m\u1ee5c ti\u00eau net-zero t\u1ed5ng th\u1ec3<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">K\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i<\/td>\n<td width=\"204\">Kh\u00f4ng ki\u1ec3m tra<\/td>\n<td width=\"257\">B\u1eaft bu\u1ed9c v\u1edbi Category A, c\u00f4ng b\u1ed1 theo th\u1eddi h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">B\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u<\/td>\n<td width=\"204\">Y\u00eau c\u1ea7u h\u1ea1n ch\u1ebf h\u01a1n<\/td>\n<td width=\"257\">B\u1eaft bu\u1ed9c b\u1ea3o \u0111\u1ea3m \u0111\u1ed9c l\u1eadp v\u1edbi Category A<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">Ph\u00e1t th\u1ea3i t\u1ed3n t\u1ea1i \/ t\u00edn ch\u1ec9<\/td>\n<td width=\"204\">BVCM ch\u1ee7 y\u1ebfu mang t\u00ednh khuy\u1ebfn ngh\u1ecb<\/td>\n<td width=\"257\">Khung OER v\u1edbi c\u00e1c c\u1ea5p ghi nh\u1eadn c\u00f4ng khai<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">B\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9<\/td>\n<td width=\"204\">C\u00f4ng b\u1ed1 ph\u00e1t th\u1ea3i h\u1eb1ng n\u0103m<\/td>\n<td width=\"257\">B\u00e1o c\u00e1o h\u1eb1ng n\u0103m k\u00e8m gi\u1ea3i tr\u00ecnh r\u00e0o c\u1ea3n, kho\u1ea3ng c\u00e1ch, h\u00e0nh \u0111\u1ed9ng kh\u1eafc ph\u1ee5c; \u0111\u00e1nh gi\u00e1 cu\u1ed1i chu k\u1ef3 5 n\u0103m<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">Ph\u00e2n lo\u1ea1i theo quy m\u00f4\/\u0111\u1ecba l\u00fd<\/td>\n<td width=\"204\">Ch\u1ec9 c\u00f3 y\u00eau c\u1ea7u ri\u00eang cho SME<\/td>\n<td width=\"257\">Hai nh\u00f3m Category A v\u00e0 B; y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy m\u00f4 v\u00e0 nh\u00f3m thu nh\u1eadp c\u1ee7a qu\u1ed1c gia<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>M\u1ed1c chuy\u1ec3n ti\u1ebfp: doanh nghi\u1ec7p c\u1ea7n nh\u1edb g\u00ec?<\/h2>\n<table>\n<thead>\n<tr>\n<td width=\"106\"><strong>Th\u1eddi \u0111i\u1ec3m<\/strong><\/td>\n<td width=\"242\"><strong>Di\u1ec5n bi\u1ebfn<\/strong><\/td>\n<td width=\"249\"><strong>Vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n l\u00e0m<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"106\">11\/6\/2026<\/td>\n<td width=\"242\">CNZS V2.0 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh; ti\u00eau chu\u1ea9n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u00ednh \u0111\u00e3 c\u00f3 s\u1eb5n<\/td>\n<td width=\"249\">\u0110\u1ecdc Foreword &amp; Executive Summary, Getting Started with V2.0; x\u00e1c \u0111\u1ecbnh Category d\u1ef1 ki\u1ebfn<\/td>\n<\/tr>\n<tr>\n<td width=\"106\">Q4\/2026<\/td>\n<td width=\"242\">C\u00f4ng b\u1ed1 b\u1ed9 ph\u01b0\u01a1ng ph\u00e1p \u2013 l\u1ed9 tr\u00ecnh b\u1ea3n ch\u00ednh th\u1ee9c, h\u01b0\u1edbng d\u1eabn di\u1ec5n gi\u1ea3i, Ch\u00ednh s\u00e1ch gia h\u1ea1n (Renewal Policy), h\u01b0\u1edbng d\u1eabn t\u1ea1m th\u1eddi v\u1ec1 h\u1ea1ch to\u00e1n c\u00f4ng c\u1ee5 th\u1ecb tr\u01b0\u1eddng<\/td>\n<td width=\"249\">R\u00e0 so\u00e1t d\u1eef li\u1ec7u c\u00f2n thi\u1ebfu; chu\u1ea9n b\u1ecb h\u1ec7 th\u1ed1ng ki\u1ec3m k\u00ea Scope 3<\/td>\n<\/tr>\n<tr>\n<td width=\"106\">T\u1eeb 1\/2\/2027<\/td>\n<td width=\"242\">V2.0 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh (validation); khung OER b\u1eaft \u0111\u1ea7u v\u1eadn h\u00e0nh<\/td>\n<td width=\"249\">Quy\u1ebft \u0111\u1ecbnh n\u1ed9p theo V1.3.1 hay ch\u1edd V2.0<\/td>\n<\/tr>\n<tr>\n<td width=\"106\">\u0110\u1ebfn h\u1ebft 2027<\/td>\n<td width=\"242\">V1.3.1 v\u00e0 Near-Term Criteria v\u1eabn m\u1edf cho vi\u1ec7c n\u1ed9p m\u1ee5c ti\u00eau<\/td>\n<td width=\"249\">SBTi khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p c\u00f3 cam k\u1ebft\/gia h\u1ea1n trong 2026\u20132027 n\u1ed9p theo V1.3.1, kh\u00f4ng tr\u00ec ho\u00e3n<\/td>\n<\/tr>\n<tr>\n<td width=\"106\">T\u1eeb 1\/2\/2028<\/td>\n<td width=\"242\">M\u1ecdi m\u1ee5c ti\u00eau m\u1edbi b\u1eaft bu\u1ed9c theo V2.0; h\u01b0\u1edbng d\u1eabn ng\u00e0nh theo V1.3.1 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb cu\u1ed1i 1\/2028<\/td>\n<td width=\"249\">\u00c1p d\u1ee5ng V2.0 cho chu k\u1ef3 m\u1ee5c ti\u00eau ti\u1ebfp theo<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<thead>\n<tr>\n<td width=\"635\"><em><strong>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/strong><\/em><\/p>\n<p><em>M\u1ee5c ti\u00eau \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo V1 v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft chu k\u1ef3 m\u1ee5c ti\u00eau, tu\u00e2n theo quy \u0111\u1ecbnh so\u00e1t x\u00e9t 5 n\u0103m. Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n \u0111\u1eb7t l\u1ea1i m\u1ee5c ti\u00eau ngay.<\/em><\/p>\n<p><em>M\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi c\u1ee7a V2.0 nh\u01b0 theo d\u00f5i vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1eb7t h\u01a1n, y\u00eau c\u1ea7u doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh khi ch\u01b0a \u0111\u1ea1t ti\u1ebfn \u0111\u1ed9, ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME) v\u00e0 OER v\u1eabn c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p \u0111ang d\u00f9ng V1.<\/em><\/td>\n<\/tr>\n<\/thead>\n<\/table>\n<h2>Doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u1ecbu \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o?<\/h2>\n<h3><strong>8.1. Y\u00eau c\u1ea7u t\u1eeb chu\u1ed7i cung \u1ee9ng c\u00f3 th\u1ec3 \u0111\u1ebfn tr\u01b0\u1edbc y\u00eau c\u1ea7u ph\u00e1p lu\u1eadt<\/strong><\/h3>\n<p>V\u1edbi V2.0, c\u00e1c t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u l\u00e0 kh\u00e1ch h\u00e0ng c\u1ee7a nhi\u1ec1u nh\u00e0 m\u00e1y Vi\u1ec7t Nam trong d\u1ec7t may, da gi\u00e0y, \u0111i\u1ec7n t\u1eed, bao b\u00ec v\u00e0 th\u1ee7y s\u1ea3n s\u1ebd ph\u1ea3i ch\u1ee9ng minh ti\u1ebfn \u0111\u1ed9 gi\u1ea3m Scope 3 b\u1eb1ng d\u1eef li\u1ec7u v\u00e0 h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3. V\u00ec v\u1eady, h\u1ecd c\u00f3 th\u1ec3 t\u0103ng y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p v\u1ec1 d\u1eef li\u1ec7u ph\u00e1t th\u1ea3i c\u1ea5p nh\u00e0 m\u00e1y, d\u1eef li\u1ec7u c\u1ea5p s\u1ea3n ph\u1ea9m, m\u1ee5c ti\u00eau gi\u1ea3m ph\u00e1t th\u1ea3i, chuy\u1ec3n \u0111\u1ed5i nhi\u00ean li\u1ec7u v\u00e0 s\u1eed d\u1ee5ng \u0111i\u1ec7n ph\u00e1t th\u1ea3i th\u1ea5p. Nh\u00e0 cung c\u1ea5p c\u00f3 ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m \u0111\u1ed9c l\u1eadp v\u00e0 c\u00f3 m\u1ee5c ti\u00eau r\u00f5 r\u00e0ng s\u1ebd thu\u1eadn l\u1ee3i h\u01a1n khi \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p.<\/p>\n<h3><strong>8.2. Li\u00ean h\u1ec7 v\u1edbi CBAM, CSRD v\u00e0 quy \u0111\u1ecbnh trong n\u01b0\u1edbc<\/strong><\/h3>\n<ul>\n<li><strong>CBAM: <\/strong>\u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c ph\u1ea1m vi CBAM nh\u01b0 th\u00e9p, nh\u00f4m, xi m\u0103ng v\u00e0 ph\u00e2n b\u00f3n, c\u01b0\u1eddng \u0111\u1ed9 ph\u00e1t th\u1ea3i nh\u00fang c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u sang EU \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o v\u00e0 chi ph\u00ed carbon. Nhi\u1ec1u d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o c\u0169ng l\u00e0 d\u1eef li\u1ec7u Scope 1 v\u00e0 Scope 2 doanh nghi\u1ec7p c\u1ea7n cho SBTi.<\/li>\n<li><strong>CSRD\/ESRS: <\/strong>ESRS E1 ti\u1ebfp t\u1ee5c tham chi\u1ebfu m\u1ee5c ti\u00eau d\u1ef1a tr\u00ean c\u01a1 s\u1edf khoa h\u1ecdc v\u00e0 k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i. V\u00ec v\u1eady, nhi\u1ec1u d\u1eef li\u1ec7u v\u00e0 t\u00e0i li\u1ec7u chu\u1ea9n b\u1ecb cho SBTi V2.0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i khi doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin cho kh\u00e1ch h\u00e0ng ch\u00e2u \u00c2u.<\/li>\n<li><strong>Vi\u1ec7t Nam: <\/strong>Ngh\u1ecb \u0111\u1ecbnh 06\/2022\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 119\/2025\/N\u0110-CP, c\u00f9ng danh m\u1ee5c c\u01a1 s\u1edf ph\u1ea3i ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh \u0111\u00e3 \u0111\u01b0a nhi\u1ec1u c\u01a1 s\u1edf v\u00e0o ngh\u0129a v\u1ee5 ki\u1ec3m k\u00ea, b\u00e1o c\u00e1o v\u00e0 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch gi\u1ea3m nh\u1eb9. D\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 c\u00e1c ngh\u0129a v\u1ee5 n\u00e0y c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi doanh nghi\u1ec7p x\u00e2y d\u1ef1ng m\u1ee5c ti\u00eau SBTi.<\/li>\n<\/ul>\n<p>N\u00f3i c\u00e1ch kh\u00e1c, doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 th\u1ec3 d\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh theo ISO 14064-1\/GHG Protocol cho nhi\u1ec1u m\u1ee5c \u0111\u00edch: ngh\u0129a v\u1ee5 trong n\u01b0\u1edbc, y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng qu\u1ed1c t\u1ebf v\u00e0 x\u00e2y d\u1ef1ng m\u1ee5c ti\u00eau SBTi. N\u1ebfu d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m \u0111\u1ed9c l\u1eadp, m\u1ee9c \u0111\u1ed9 tin c\u1eady khi s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch n\u00e0y c\u0169ng cao h\u01a1n.<\/p>\n<figure id=\"attachment_9103\" aria-describedby=\"caption-attachment-9103\" style=\"width: 712px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9103 \" src=\"https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/net-zero-v2.webp\" alt=\"Doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u1ecbu \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o?\" width=\"712\" height=\"432\" srcset=\"https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/net-zero-v2.webp 1107w, https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/net-zero-v2-300x182.webp 300w, https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/net-zero-v2-1024x622.webp 1024w, https:\/\/www.cticlab.com\/wp-content\/uploads\/2026\/08\/net-zero-v2-768x466.webp 768w\" sizes=\"auto, (max-width: 712px) 100vw, 712px\" \/><figcaption id=\"caption-attachment-9103\" class=\"wp-caption-text\">Doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u1ecbu \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<h2>Doanh nghi\u1ec7p n\u00ean l\u00e0m g\u00ec trong 6\u201312 th\u00e1ng t\u1edbi?<\/h2>\n<p>&#8211; X\u00e1c \u0111\u1ecbnh ph\u00e2n lo\u1ea1i Category A hay B theo quy m\u00f4 v\u00e0 \u0111\u1ecba l\u00fd; \u0111\u1ed1i chi\u1ebfu ng\u01b0\u1ee1ng t\u1ea1i M\u1ee5c A.5 c\u1ee7a ti\u00eau chu\u1ea9n.<\/p>\n<p>&#8211; Ho\u00e0n thi\u1ec7n ki\u1ec3m k\u00ea KNK Scope 1 v\u00e0 Scope 2 ph\u1ee7 100% ranh gi\u1edbi ho\u1ea1t \u0111\u1ed9ng, d\u1eef li\u1ec7u t\u1ed1i thi\u1ec3u 1 n\u0103m g\u1ea7n nh\u1ea5t.<\/p>\n<p>&#8211; S\u00e0ng l\u1ecdc Scope 3 v\u1edbi 15 h\u1ea1ng m\u1ee5c, x\u00e1c \u0111\u1ecbnh c\u00e1c h\u1ea1ng m\u1ee5c tr\u1ecdng y\u1ebfu (\u22655%) v\u00e0 ngu\u1ed3n ph\u00e1t th\u1ea3i \u01b0u ti\u00ean.<\/p>\n<p>&#8211; R\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng mua \u0111i\u1ec7n, ch\u1ee9ng ch\u1ec9 n\u0103ng l\u01b0\u1ee3ng, kh\u1ea3 n\u0103ng kh\u1edbp theo khu v\u1ef1c\/theo gi\u1edd trong b\u1ed1i c\u1ea3nh DPPA.<\/p>\n<p>&#8211;\u00a0 L\u1eadp danh s\u00e1ch c\u00e1c t\u00e0i s\u1ea3n ph\u00e1t th\u1ea3i l\u1edbn nh\u01b0 l\u00f2 h\u01a1i, l\u00f2 nung, \u0111\u1ed9i xe v\u00e0 h\u1ec7 th\u1ed1ng l\u1ea1nh; g\u1eafn k\u1ebf ho\u1ea1ch thay th\u1ebf ho\u1eb7c c\u1ea3i ti\u1ebfn v\u1edbi k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 5\u201310 n\u0103m.<\/p>\n<p>&#8211; \u0110\u00e1nh gi\u00e1 nhu c\u1ea7u b\u1ea3o \u0111\u1ea3m \u0111\u1ed9c l\u1eadp n\u1ebfu thu\u1ed9c Category A ho\u1eb7c n\u1ebfu kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u.<\/p>\n<p>&#8211; Ch\u1ecdn th\u1eddi \u0111i\u1ec3m n\u1ed9p m\u1ee5c ti\u00eau: theo V1.3.1 trong giai \u0111o\u1ea1n 2026\u20132027 ho\u1eb7c chuy\u1ec3n sang V2.0 t\u1eeb th\u00e1ng 2\/2027.<\/p>\n<p>&#8211; Chu\u1ea9n b\u1ecb c\u00e1c n\u1ed9i dung ch\u00ednh c\u1ee7a K\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i kh\u00ed h\u1eadu v\u00e0 c\u00e1ch theo d\u00f5i, b\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9 h\u1eb1ng n\u0103m trong n\u1ed9i b\u1ed9.<\/p>\n<h2>C\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a CTIC Vietnam<\/h2>\n<p>T\u1ea1i CTIC Vietnam, ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea ph\u00e1t th\u1ea3i, thi\u1ebft l\u1eadp m\u1ee5c ti\u00eau Net Zero v\u00e0 x\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh gi\u1ea3m ph\u00e1t th\u1ea3i, t\u1eeb chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u \u0111\u1ebfn b\u00e1o c\u00e1o v\u00e0 \u0111\u00e0o t\u1ea1o:<\/p>\n<ul>\n<li><strong>Ki\u1ec3m k\u00ea kh\u00ed nh\u00e0 k\u00ednh \u2013 <\/strong>ki\u1ec3m k\u00ea Scope 1, 2, 3 theo ISO 14064-1 v\u00e0 GHG Protocol Corporate Standard, chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u v\u00e0 h\u1ed3 s\u01a1 s\u1eb5n s\u00e0ng cho th\u1ea9m tra \u0111\u1ed9c l\u1eadp.<\/li>\n<li><strong>Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u \u2013 <\/strong>kh\u1ea3o s\u00e1t hi\u1ec7n tr\u01b0\u1eddng, thi\u1ebft l\u1eadp c\u00e1ch thu th\u1eadp d\u1eef li\u1ec7u, \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 kh\u00f4ng ch\u1eafc ch\u1eafn c\u1ee7a d\u1eef li\u1ec7u v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/li>\n<li><strong>Thi\u1ebft l\u1eadp m\u1ee5c ti\u00eau theo SBTi \u2013 <\/strong>x\u00e1c \u0111\u1ecbnh Category, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p cho t\u1eebng ph\u1ea1m vi, t\u00ednh to\u00e1n l\u1ed9 tr\u00ecnh gi\u1ea3m ph\u00e1t th\u1ea3i v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 n\u1ed9p SBTi.<\/li>\n<li><strong>K\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i kh\u00ed h\u1eadu v\u00e0 gi\u1ea3m nh\u1eb9 \u2013 <\/strong>x\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh gi\u1ea3m ph\u00e1t th\u1ea3i theo t\u00e0i s\u1ea3n, ph\u00e2n t\u00edch chi ph\u00ed c\u1ee7a c\u00e1c ph\u01b0\u01a1ng \u00e1n gi\u1ea3m ph\u00e1t th\u1ea3i v\u00e0 x\u00e2y d\u1ef1ng k\u1ecbch b\u1ea3n chuy\u1ec3n \u0111\u1ed5i n\u0103ng l\u01b0\u1ee3ng.<\/li>\n<li><strong>B\u00e1o c\u00e1o v\u00e0 tu\u00e2n th\u1ee7 \u2013 <\/strong>h\u1ed7 tr\u1ee3 d\u1ea5u ch\u00e2n carbon s\u1ea3n ph\u1ea9m (CFP\/LCA), d\u1eef li\u1ec7u CBAM, n\u1ed9i dung b\u00e1o c\u00e1o theo GRI\/ESRS\/IFRS S2, b\u00e1o c\u00e1o ki\u1ec3m k\u00ea v\u00e0 k\u1ebf ho\u1ea1ch gi\u1ea3m nh\u1eb9 theo quy \u0111\u1ecbnh trong n\u01b0\u1edbc.<\/li>\n<li><strong>\u0110\u00e0o t\u1ea1o \u2013 <\/strong>\u0111\u00e0o t\u1ea1o n\u1ed9i b\u1ed9 song ng\u1eef cho b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt, mua h\u00e0ng v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a class=\"maxbutton-2 maxbutton maxbutton-liaan-ha\" target=\"_blank\" rel=\"noopener\" href=\"https:\/\/zalo.me\/2223400112909445691\"><span class='mb-text'>LI\u00caN H\u1ec6 CTIC T\u1ea0I \u0110\u00c2Y<\/span><\/a>\n<p><strong>Ngu\u1ed3n tham kh\u1ea3o<\/strong><\/p>\n<ul>\n<li>SBTi, \u201cThe SBTi releases Corporate Net-Zero Standard V2.0 to accelerate corporate climate action\u201d, 11\/6\/2026.<\/li>\n<li>SBTi, \u201cThe Corporate Net-Zero Standard V2.0 is here: what comes next\u201d (blog), 11\/6\/2026.<\/li>\n<li>SBTi, \u201cThe new Corporate Net-Zero Standard Version 2.0\u201d \u2013 trang t\u1ed5ng quan v\u00e0 t\u00e0i li\u1ec7u ti\u00eau chu\u1ea9n.<\/li>\n<li>Quantis, \u201cThe SBTi Corporate Net-Zero Standard V2: What the final version changes in practice for companies\u201d, 12\/6\/2026.<\/li>\n<li>ClimatePartner, \u201cSBTi Net-Zero Standard V2.0: How to prepare\u201d, c\u1eadp nh\u1eadt 11\/6\/2026.<\/li>\n<li>KERAMIDA, \u201cSBTi Corporate Net-Zero Standard V2.0: Major Changes to Scope 1, 2, 3 Targets &amp; Climate Transition Plans\u201d, 2026.<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh 06\/2022\/N\u0110-CP; Ngh\u1ecb \u0111\u1ecbnh 119\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 06\/2022\/N\u0110-CP.<\/li>\n<\/ul>\n<p><em>L\u01b0u \u00fd: b\u00e0i vi\u1ebft mang t\u00ednh th\u00f4ng tin t\u1ed5ng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e1ng 8\/2026. C\u00e1c ng\u01b0\u1ee1ng, ph\u01b0\u01a1ng ph\u00e1p v\u00e0 m\u1ed1c th\u1eddi gian c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c c\u1ee7a SBTi v\u00e0 h\u01b0\u1edbng d\u1eabn b\u1ed5 sung d\u1ef1 ki\u1ebfn c\u00f4ng b\u1ed1 trong Q4\/2026 \u2013 Q1\/2027.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>SBTi c\u00f4ng b\u1ed1 Corporate Net-Zero Standard phi\u00ean b\u1ea3n 2.0 (V2.0), mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong c\u00e1ch doanh nghi\u1ec7p thi\u1ebft l\u1eadp, tri\u1ec3n khai v\u00e0 theo d\u00f5i m\u1ee5c ti\u00eau Net Zero. Phi\u00ean b\u1ea3n m\u1edbi kh\u00f4ng ch\u1ec9 t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u1eb7t m\u1ee5c ti\u00eau gi\u1ea3m ph\u00e1t th\u1ea3i, m\u00e0 c\u00f2n nh\u1ea5n m\u1ea1nh y\u00eau c\u1ea7u v\u1ec1 [&#8230;]\n","protected":false},"author":1,"featured_media":9108,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"SBTi c\u00f4ng b\u1ed1 Corporate Net-Zero Standard phi\u00ean b\u1ea3n 2.0: t\u1eeb \u201c\u0111\u1eb7t m\u1ee5c ti\u00eau\u201d \u0111\u1ebfn \u201cch\u1ee9ng minh ti\u1ebfn \u0111\u1ed9 gi\u1ea3m ph\u00e1t th\u1ea3i\u201d","_seopress_titles_desc":"BTi Corporate Net-Zero Standard V2.0 c\u00f3 g\u00ec m\u1edbi? T\u00ecm hi\u1ec3u c\u00e1c thay \u0111\u1ed5i v\u1ec1 m\u1ee5c ti\u00eau, h\u00e0nh \u0111\u1ed9ng, \u0111o l\u01b0\u1eddng v\u00e0 ch\u1ee9ng minh ti\u1ebfn \u0111\u1ed9 gi\u1ea3m ph\u00e1t th\u1ea3i m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd.","_seopress_robots_index":"","footnotes":""},"categories":[79,8,7],"tags":[],"class_list":["post-9096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chung-nhan","category-kien-thuc-tong-hop","category-tin-tuc-thi-truong"],"_links":{"self":[{"href":"https:\/\/www.cticlab.com\/vi\/wp-json\/wp\/v2\/posts\/9096","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cticlab.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cticlab.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cticlab.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cticlab.com\/vi\/wp-json\/wp\/v2\/comments?post=9096"}],"version-history":[{"count":5,"href":"https:\/\/www.cticlab.com\/vi\/wp-json\/wp\/v2\/posts\/9096\/revisions"}],"predecessor-version":[{"id":9111,"href":"https:\/\/www.cticlab.com\/vi\/wp-json\/wp\/v2\/posts\/9096\/revisions\/9111"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cticlab.com\/vi\/wp-json\/wp\/v2\/media\/9108"}],"wp:attachment":[{"href":"https:\/\/www.cticlab.com\/vi\/wp-json\/wp\/v2\/media?parent=9096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cticlab.com\/vi\/wp-json\/wp\/v2\/categories?post=9096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cticlab.com\/vi\/wp-json\/wp\/v2\/tags?post=9096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}