Dataset on Corporate Environmental Information Disclosure and Circular Economy Regulatory Framework in Vietnam

This dataset provides systematic synthesis of key legal documents regulating Corporate Environmental Information Disclosure (EID) in Vietnam, specifically focusing on the Law on Environmental Protection 2020 and its associated Decrees and Circulars. The data is organized to facilitate comparative analysis of legal mandates and identifies critical "regulatory gaps" that currently hinder the transition toward a circular economy. This dataset serves as the supporting material for the research article titled "ENVIRONMENTAL INFORMATION DISCLOSURE IN VIETNAM: A CATALYST FOR CIRCULAR ECONOMY TRANSITIONS".

本数据集对越南管辖企业环境信息披露（Environmental Information Disclosure, EID）的核心法律文件进行了系统性梳理整合，重点涵盖2020年《环境保护法》及其配套法令与通告。本数据集经过结构化编排，以支持法律规制要求的对比分析，并识别出当前阻碍循环经济转型的关键“监管空白”。本数据集作为题为《ENVIRONMENTAL INFORMATION DISCLOSURE IN VIETNAM: A CATALYST FOR CIRCULAR ECONOMY TRANSITIONS》的研究论文的支撑材料。