Abstract
In tandem with the evolution of the "green economy and finance" paradigm, a number of sustainability assessment metrics tailored to businesses has been meticulously researched and refined. Among the established benchmarks, the Environmental, Social, and Governance (ESG) index has emerged prominently. With the strategic guidance of governments across diverse nations, this index has progressively assumed a central role as a guiding compass for enterprises with aspirations of sustainable development and the pursuit of long-term investment strategies coveted by discerning investors. The fundamental objective underpinning the dataset presented in this paper is to appraise the technical efficiency exhibited by listed companies on the Ho Chi Minh City Stock Exchange (HOSE), encompassed within the purview of the Vietnam Sustainability Index (VNSI). The assessment of information disclosure practices by these corporate entities adheres rigorously to the Global Reporting Initiative (GRI) standards of 2020. Complementing this are assorted financial metrics gleaned from financial and annual reports, underpinning an analytical framework predicated on Network Data Envelopment Analysis (NDEA), affording a ranking of corporate efficiency. This empirical dataset not only facilitates enhanced comprehension for investors and financial market overseers regarding the pivotal significance of ESG disclosures and practices but also serves as a catalyst for researchers, encouraging the exploration of broader research avenues or the development of novel, more efficacious evaluation frameworks.