DMO Joint Stock Company — Illustrative Sample
Reading this report
This report rates public ESG disclosure on a 0–100 scale across two layers — Public Transparency (T) and Public Maturity (M). A third layer, Verified Rating, applies once independent assurance evidence is provided.
Executive summary
DMO Joint Stock Company — Illustrative Sample is assessed at the Advanced band overall (ESG 73.3). Public Transparency is 83 (Leading) and Public Maturity 63.6 (Established). Performance is strongest on Social (78.3) and weakest on Environment (66.1). Assurance coverage stands at 82%.
Key takeaways for the Board
Performance by pillar — Transparency vs Maturity
Recommendation Lift Transparency in Environment first — Maturity headroom means disclosure changes alone (policy publication, KPI tabulation) narrow the gap without new operational investment.
Where the Issuer sits on the band scale
Recommendation A 0-point lift on Transparency and 1.4-point on Maturity would bring the Issuer into the Leading band — achievable in one cycle by combining target-setting with the disclosure actions above.
Company & Governance Profile
| Board size | 9 |
| Independent members | 3 (33%) |
| Women on board | 3 (33%) |
| Committees | Audit · HR-Remuneration · Risk · ESG (4 committees); Supervisory Board (3) |
| Chair / CEO | Separate |
| Board meetings | 8 |
| Board & exec remuneration | Budget approved annually by AGM; disclosed per-person |
| Ownership | Founders & family 41.2% · Foreign 33.5% · Other 25.3% |
| Major shareholders (>5%) | DMO Holdings 41.2% · ABC Global Fund 12.8% · XYZ Asia Equity 7.4% |
| Latest AGM | Annual AGM 24 Apr 2025 · all resolutions passed |
| Related-party transactions | Feedstock purchased from an associate (fully disclosed) |
Industry positioning
Ranked 1/14 in Food & Beverage. ESG 73.3 vs industry median 51.3 (+22).
Distribution of 14 industry peers · band = interquartile range (Q1 43.3–Q3 61.3), line = median 51.3
| Pillar | Co. | Industry median | Gap | Industry leader |
|---|---|---|---|---|
| Environment | 66.1 | 34 | +32.1 | DMO · 66.1 |
| Social | 78.3 | 47 | +31.3 | DMO · 78.3 |
| Governance | 75.6 | 44 | +31.6 | DMO · 75.6 |
Topic-level positioning (industry percentile)
Ranked 1/14 in Food & Beverage · 96th percentile. DMO leads all six material clusters — every topic sits in the industry top quartile.
| Material cluster | DMO | Industry median | Position |
|---|---|---|---|
| Climate – energy | 62 | 31 | Top quartile ✓ |
| Water | 58 | 28 | Top quartile ✓ |
| Packaging & circularity | 64 | 33 | Top quartile ✓ |
| Food safety & consumers | 73 | 40 | Top quartile ✓ |
| Workforce | 70 | 38 | Top quartile ✓ |
| Governance & transparency | 69 | 35 | Top quartile ✓ |
Score history
| Year | ESG | T | M | Assurance | Band |
|---|---|---|---|---|---|
| 2023 | 60.3 | 68 | 51.6 | 60% | Established |
| 2024 | 67.3 | 76 | 57.6 | 72% | Advanced |
| 2025 | 73.3 | 83 | 63.6 | 82% | Advanced |
| Change vs prior | +6 | +7 | +6 | +10 | Band changed |
Material-issue heatmap
Each cell is one material issue, scored 0–100. A “Not applicable” cell is a topic not material to the industry (no indicators in scope) — distinct from “Not disclosed”.
Six high-level material clusters
Detail by topic
Strongest
- Affected Communities — 90.8 ▲9.8
- Workers in Value Chain — 89.7 ▲9.6
- Own Workforce — 88.7 ▲9.3
- Cross-cutting Governance Methodology — 87.7 ▲9.8
- Strategy & Resilience — 76 ▲7
Disclosed — quality to improve
- —
Priority to disclose
- —
E Environment — 66.1 Advanced
Pillar overview — score by area
Recommendation Concentrate disclosure on Cross-cutting to lift the pillar with the least effort.
Quantitative metrics by year
| Metric | 2024 | 2025 | Unit |
|---|---|---|---|
| Scope 1 emissions | 58.400 | 54.900 | tCO₂e |
| Scope 2 emissions | 71.200 | 66.100 | tCO₂e |
| Water intensity | 3,8 | 3,3 | m³/tấn SP |
| Renewable energy share | — | 34 | % |
| Packaging recycled content | — | 52 | % |
Strongest indicators
Recommendation Lift the two strongest indicators one band higher by adding third-party assurance and a public KPI dashboard — low-effort, investor-grade signals.
Disclosed but low — strengthen these
Recommendation Publish the quantitative figures behind the lowest items — already managed internally; disclosure alone lifts the headline.
Watchlist — lowest disclosure
- Agricultural Products — Environmental — 01
- Scope 2 Emissions ★
- Food Waste by Value Chain Stage
- Air Freight & Logistics — Environmental — 01
- PCAF Data Quality Score
- Scope 3 Emissions (Cat 1-15)
- PCAF Asset Class Coverage
- Financed Emissions (PCAF) ★
Recommendation Address the lowest-disclosure items first; policy publications are the fastest wins and can be drafted, approved and disclosed within one quarter.
Indicator heatmap (T | M)
Recommendation Manage to the lowest cells: publishing a quantitative disclosure for the weakest item in each area shifts the colour balance of the next heatmap.
S Social — 78.3 Advanced
Pillar overview — score by area
Recommendation Concentrate disclosure on Consumers & End-users to lift the pillar with the least effort.
Quantitative metrics by year
| Metric | 2025 | Unit |
|---|---|---|
| Female workforce | 46 | % |
| Training hours / employee | 38 | giờ |
| LTIFR | 0,28 | /triệu giờ |
Strongest indicators
Recommendation Lift the two strongest indicators one band higher by adding third-party assurance and a public KPI dashboard — low-effort, investor-grade signals.
Disclosed but low — strengthen these
Recommendation Publish the quantitative figures behind the lowest items — already managed internally; disclosure alone lifts the headline.
Watchlist — lowest disclosure
- Training and skills
- Health and safety ★
- Work-life balance
- Gender Pay Gap (ratio %)
- Incidents and complaints
- Targets related to consumers
- Targets related to value chain workers
- Policies related to affected communities ★
Recommendation Address the lowest-disclosure items first; policy publications are the fastest wins and can be drafted, approved and disclosed within one quarter.
Indicator heatmap (T | M)
Recommendation Manage to the lowest cells: publishing a quantitative disclosure for the weakest item in each area shifts the colour balance of the next heatmap.
G Governance — 75.6 Advanced
Pillar overview — score by area
Recommendation Concentrate disclosure on Business Conduct & Ethics to lift the pillar with the least effort.
Strongest indicators
Recommendation Lift the two strongest indicators one band higher by adding third-party assurance and a public KPI dashboard — low-effort, investor-grade signals.
Disclosed but low — strengthen these
Recommendation Publish the quantitative figures behind the lowest items — already managed internally; disclosure alone lifts the headline.
Watchlist — lowest disclosure
- Extractives Revenue Transparency
- Contextual Scoring Flag
- Labor-Intensive Manufacturing Governance ★
- Healthcare Promotional Compliance
- Contextual Benchmarking for Volume Metrics
- Incident Discovery Source
- Data Governance for Tech
- Fiduciary Governance ★
Recommendation Address the lowest-disclosure items first; policy publications are the fastest wins and can be drafted, approved and disclosed within one quarter.
Indicator heatmap (T | M)
Recommendation Manage to the lowest cells: publishing a quantitative disclosure for the weakest item in each area shifts the colour balance of the next heatmap.
Business mix & exposure
Six material clusters: Climate–energy; Water; Packaging & circularity; Food safety & quality; Workforce; Governance & ethics.
| Segment | Share | Related material topics |
|---|---|---|
| Beverages | 54% | Water · Packaging · Sugar & nutrition |
| Packaged food | 33% | Food safety · Cold chain · Waste |
| Other | 13% | Supply chain · Traceability |
| Export (exposure indicator) | ~28% | Illustrative figures for a sample report — not a real company. |
Enterprise-wide: food safety, climate, water, labour, supply-chain ethics, cybersecurity.
Illustrative figures for a sample report — not a real company.
Resilience by topic
The Resilience (R) model places three quantities side by side for each material topic (0–100): MR — required management capacity (what the sector's exposure demands), MC — actual management capacity (from Maturity M), and R — resilience.
| Material topic | MR Required | MC Actual | Gap | R | Resilience band |
|---|---|---|---|---|---|
| Climate & energy | 64 | 66.5 | +2.5 | 66.2 | Developing |
| Water | 60.5 | 63 | +2.5 | 66.8 | Developing |
| Packaging & circularity | 58 | 64 | +6 | 70.3 | Resilient |
| Food safety & consumers | 66 | 71 | +5 | 71.5 | Resilient |
| Workforce | 55 | 62 | +7 | 71.2 | Resilient |
| Governance & transparency | 57 | 66 | +9 | 72.6 | Resilient |
R company-wide: 68.5 Developing
Recommendation DMO's management capacity (MC) exceeds sector requirements (MR) across every cluster → R in the Resilient band; strongest on Governance and Food safety. Illustrative sample.
Resilience (R) bands
Disclosed incidents & sanctions
Only incidents disclosed by the issuer/authorities this cycle — no external news monitoring.
| Item | Status |
|---|---|
| Serious product recalls | 0 |
| Food-safety penalties | None recorded |
| Material environmental incidents | None recorded |
| Confirmed corruption | 0 |
Independent assurance by topic
Public Transparency (T) is multiplied by an indicator-level assurance factor: independently verified indicators keep full weight, self-declared ones are discounted. Overall assurance coverage reaches 85% (limited independent assurance, ISAE 3000).
Assurance coverage by pillar
Assurance status by topic / indicator
- Scope 1 & 2 emissions
- Water & energy use
- Occupational safety (LTIFR)
- Packaging recycled content
- Climate policy & commitments
- Food safety & quality
- Risk management & internal control
- Scope 3 emissions
- Supplier diversity
Recommendation Bringing the "self-declared" set into assurance scope next cycle is a fast lever to lift T without changing operations. Target assurance coverage ≥ 90% next cycle.
Vietnam Transparency Readiness Score (VTRS)
Recommendation Prioritise the 0 policy-level actions in the weakest topics first — these close the Vietnam legal-disclosure gap fastest.
Framework alignment
Recommendations for the Board and Investors
Quick wins · next 0–3 months
| Action | Why it matters | Impact |
|---|---|---|
| Publish an SBTi-aligned emissions target | Lifts the climate score and aligns with IFRS S2 quickly. | +4 |
| Independently assure the ESG KPI set (ISAE 3000) | Raises the transparency multiplier on disclosed KPIs. | +5 |
Strategic positioning · 12+ months
| Action | Why it matters | Impact |
|---|---|---|
| Set basin-level water-reuse targets | Reduces water risk in water-stressed basins. | +3 |
Targets for the next reporting cycle
| Metric | Current | Target |
|---|---|---|
| ESG score | 73.3 | 80+ |
| Transparency | 83 | maintain |
| Maturity | 63.6 | 65+ |
| VTRS | 77.3 | 80+ |
| Assurance coverage | 82% | maintain |
| Watchlist indicators | 24 | Cần giảm |
Issuer feedback loop
Green5 invites the issuer to review the data and assessment; valid, evidence-backed feedback is reflected in the next update cycle.
| Feedback this cycle | No feedback recorded |
| Channel | contact@green5.vn |
Illustrative sample report — figures are not from a real company.
Methodology notes
Two-layer model: Transparency (T) evaluates publicly evidenced disclosure with an assurance multiplier; Maturity (M) scores practice depth against a rubric. A Verified Rating layer is reserved for independently assured items. VTRS is computed over ESG topics with a Vietnam legal basis. This is a management assessment for board/investor discussion, not an audit opinion or compliance conclusion.
Key documents used
| Document | Period | Released | Use |
|---|---|---|---|
| Sustainability Report 2025 (primary ESG source) | 2025 | 03/2026 | Full · limited independent assurance (ISAE 3000) |
| Annual Report 2025 | 2025 | 03/2026 | Full |
| Audited consolidated FS 2025 | 2025 | 02/2026 | Full |