Sustainable, low-emission electricity generation options are needed in the Greater Mekong Subregion, including for cross-border electricity trade. Large-scale investment in solar and wind power, together with off-river pumped hydro energy storage, is identified as a promising way forward. The GMS has many potential off-river pumped hydro sites. Actionable recommendations include greater use of bilateral power purchase agreements for cross-border solar and wind power supply, and potential development of a high-voltage direct current grid.

At the United Nations Framework Convention on Climate Change 26th Conference of the Parties (COP 26) in November 2021, Vietnam pledged to phase out unabated coal power by the 2040s or as soon as possible thereafter. Achieving this will require major efforts.

Irrigation plays a critical role in Vietnam’s rural economy and the national food security priority. The Vietnamese government has developed an extensive irrigation system and waived irrigation costs for farmers to reduce rural poverty. However, excessive use of water in agriculture has become a major concern.

The current corporate income tax (CIT) expense occupies just one line item on the statement of profit or loss and other comprehensive income. However, it is a unique line item following tax rules and not financial reporting rules.

E-waste is becoming a concern due to its toxic content and serious pollution effect. Many studies have focused on the detrimental impacts of hazardous e-waste and extended producer responsibility for e-waste recycling. There is, however, a lack of case studies from the perspectives of consumers’ awareness of e-waste, and willingness to pay (WTP) for e-waste recycling. An e-waste management system cannot be efficient when consumers are not actively involved in.

Non-technical summary