ACGS

Overview

Trading name

Petrovietnam Camau fertilizer joint stock company

Trading code

DCM

Charter capital

5.294 Billion VND

Number of listed shares

529.400.000 shares

ANNUAL REPORT ONLINE 2024

ANNUAL REPORT ONLINE 2023

ANNUAL REPORT ONLINE 2022

INVESTOR RELATIONS

Contact: Do Thanh Hung

02903819000_ext 570 Mobile: 0913897704

ir@pvcfc.com.vn

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ACGS 2024

Bonus Items

No.	Question	Quote	Evidence	Response
(B)A.	Rights of shareholders
(B)A.1	Right to participate effectively in and vote in general shareholders meeting and should be informed of the rules, including voting procedures, that govern general shareholders meeting.			1/1
	Clearly defined board responsibilities and corporate governance policy			1/1
(B)A.1.1	Does the company practice real time secure electronic voting in absentia at general meetings of shareholders?	Yes, the Company’s General Meetings of Shareholders in recent years have all adopted electronic voting. Please refer to the Company’s website for information regarding the General Meeting of Shareholders.	https://www.pvcfc.com.vn/en-US/investor-relations/shareholders-meeting	YES
(B)A.2	Equitable treatment of shareholders			1/1
	Notice of AGM			1/1
(B)A.2.1	Does the company release its notice of AGM (with detailed agendas and explanatory circulars), as announced to the Exchange, at least 28 days before the date of the meeting?	PVCFC released its notice of AGM at 26/04/2024 (45 days before the date of the meeting - 11/06/2024)	Notice Organization of the AGM 2024	YES
(B)B.	Sustainability and Resilience			7/7
(B)B.1				7/7
(B)B.1.1	Does the company disclose how it manages climate-related risks and opportunities?	PVCFC identifies climate risk as a material risk at various points throughout the 2024 Annual Report. Page 262 specifically outlines how PVCFC manages climate-related risks. For more details, please refer to Chapter V - Climate Change - in the 2024 Sustainability Report.	1. Annual Report 2024 2. Sustainability report 2024	YES (GRI G4, IR or SASB)
(B)B.1.2	Does the company disclose that its Sustainability Report / Sustainability Reporting is externally assured?	Please refer to the “Audit/Assurance” section on pages 240-247 of the 2024 Sustainability Report.	Sustainability report 2024	YES
(B)B.1.3	Does the company disclose the engagement channel with stakeholder groups and how the company responds to stakeholders’ ESG concerns?	PVCFC discloses its stakeholder engagement methods and channels in Chapter 2 -Stakeholder Engagement section of the 2024 Sustainability Report.	Sustainability report 2024	YES
(B)B.1.4	Does the company have a unit / division / committee who is specifically responsible to manage the sustainability matters?	At the regular meeting in February 2024, BOD decided to establish ESG Committee and issued Regulations on the organization and operations of the Committee under Decision No. 427/QD-PVCFC dated February 29, 2024. Accordingly, ESG Committee is a specialized unit under BOD with the function of consulting and overseeing the areas related to sustainable development and corporate governance for BOD. (page 185 Annual report 2024)	Annual Report 2024	YES
(B)B.1.5	Does the company disclose board of directors/commissioners' oversight of sustainability-related risks and opportunities?	PVCFC stated in Annual Report 2024, Page 234,240 as follow: - Regular meetings of the Audit and Risk Management Committee also review internal control and risk management activities implemented during the period. Therefore, BOD members can review the Company’s major controls (including operational, financial and compliance controls) and risk management systems, assisting the BOD (Audit and Risk Management Committee) to evaluate the adequacy of the Company’s internal control/risk management that have been established and ensured. - According to ESG Strategic Orientation - Sustainable Development which was issued as per Decision No. 1696/QD-PVCFC dated June 10, 2024 of the BOD, the Company has standardized risk management system towards integrating ESG risks into the enterprise risk management framework. Initially, the Company has assessed the current status of integrated enterprise risk management system for sustainable development according to COSO and good practices.	Annual Report 2024	YES
(B)B.1.6	Does the company disclose the linkage between executive directors and senior management remuneration and sustainability performance for the previous year?	For General Director and members of the Executive Board, remuneration and bonus are taken into account sustainable development factors (To be specific, the 2024 assessment is adhered to the Company’s compliance with legal regulations on environment and society and the effectiveness of implementing ESG - Sustainable Development strategic orientations). (page 228 Annual report 2024)	Annual Report 2024	YES
(B)B.1.7	Is the company’s Whistle Blowing System managed by independent parties / institutions?	The Company has issued Whistle blowing process as a basis for implementation. Currently, the Company has established channels to receive violation reports including: - Directly reporting to Whistle blowing Council. - Directly reporting Functional Division. The Functional Division is responsible for sending all information to Internal Audit Division. - Hotline: 0798 041 041 (handled by Internal Audit Division) - Email: tiepnhanthongtin@pvcfc.com.vn - Mailbox to “Receive information” at: Company Office, Ca Mau Fertilizer Plant Office, and Representative Office in Ho Chi Minh City. Ms. Do Thi Hoa - Lead Independent Director is Chairwoman of Whistle blowing Council. Internal Audit Division - an independent unit is responsible for receiving violation reports and directly reporting to Chairwoman of Whistle blowing Council. (page 193 Annual Report 2024)	Annual Report 2024	YES
(B)C.	Disclosure and transparency			1/1
(B)C.1	Quality of Annual Report			1/1
(B)C.1.1	Are the audited annual financial report /statement released within 60 days from the financial year end?	PVCFC's Financial report was published on 29/02/2025 (59 days after the financial year end)	Audited consolidated financial statements 2024	YES
(B)D.	Responsibilities of the Board			7/8
(B)D.1	Board Competencies and Diversity			2/2
(B)D.1.1	Does the company have at least one female independent director/commissioner?	PVCFC's BOD include 1 female independent director: Ms Do Thi Hoa, as stated in Annual Report 2024, Page 68-71.	Annual Report 2024	YES
(B)D.1.2	Does the company have a policy and disclose measurable objectives for implementing its board diversity and report on progress in achieving its objectives?	For PVCFC, the performance of the Board of Directors is the top priority. PVCFC’s BOD well recognizes the importance of diversity of BOD members and ensures the best practices of this orientation. The Company’s internal governance regulations outline direction and policies on ensuring gender, age and professional skill diversity of BOD align with the Company’s long-term development strategy. Based on the business orientation in the coming years, BOD has set the following goals for the diversity of BOD by 2030: - BOD has at least 02 independent directors who are female. - BOD has at least 01 member with experience in Mergers and Acquisitions (M&A) to serve the production and business expansion. - BOD has at least 01 member with experience in international markets to serve the production and business expansion. - BOD has at least 01 member with experience in business strategy planning. In 2024, as assessed by the BOD, BOD member structure was appropriate at the present time, ensuring diversity in BOD. BOD members with different expertise, skills and experiences have ensured the operational efficiency of BOD. At present, there is 01 independent director who is female. In the coming years, BOD will continue to pursue the abovementioned goals to ensure diversity as well as operational efficiency. (page 174-175 Annual report 2024)	Annual Report 2024	YES
(B)D.2	Board Structure			2/2
(B)D.2.1	Is the Nominating Committee comprise entirely of independent directors/commissioners?	PVCFC disclosed the related information about the Human Capital - Remuneration committee through Annual Report 2024, Page 184	Annual Report 2024	YES
(B)D.2.2	Does the Nominating Committee undertake the process of identifying the quality of directors aligned with the company's strategic directions?	Clause 3, Article 10 of the Regulation on the Organization and Operation of the Human Capital - Remuneration Committee stipulates: Based on the Company's strategic direction, the Human Capital and Remuneration Committee shall review, evaluate, establish quality criteria, and propose candidates for the Board of Directors, ensuring suitability and diversity within the Board.	Regulation on organization and operation of HCRC	YES
(B)D.3	Board Appointments and Re-Election			1/1
(B)D.3.1	Does the company use professional search firms or other external sources of candidates (such as director databases set up by director or shareholder bodies) when searching for candidates to the board of directors/commissioners?	Clause 4, Article 10 of the Regulation on the Organization and Operation of the Human Capital - Remuneration Committee stipulates: When there is a need to supplement or replace a member of the Boad of Directors, the Human Capital and Remuneration Committee is responsible for researching, identifying, and building a database of potential Board members/independent Board members from both internal and external sources to propose to the Board of Directors.	Regulation on organization and operation of HCRC	YES
(B)D.4	Board Structure & Composition			0/1
(B)D.4.1	Do independent non-executive directors/commissioners make up more than 50% of the board of directors/commissioners for a company with independent chairman?	PVCFC's Chairman is not an independent Director.		NO
(B)D.5	Risk Oversight			1/1
(B)D.5.1	Does the company disclose that its Board identified key risk in relation to information technology including disruption, cyber security, and disaster recovery, to ensure that such risks are managed and integrated into the overall risk management framework?	On Policy: Page 197: BOD is fully aware of potential risks that may affect the Company’s data system and continuous operation. They are the risks related to safety, internet security and information technology disruption. On Practice: Page 197: BOD has issued a list of important points that need to be reviewed regularly, according to which, it is necessary to identify the major risks related to safety, internet security and information technology disruption as well as the issues related to continuous production and assessing the risks to these activities. Page 237: Monthly monitoring by the BOD through the General Director’s update on operating status of the Company’s IT system, risks and important improvements related to safety, network security	Annual Report 2024	YES
(B)D.6	Board Performance			1/1
(B)D.6.1	Does the company have a separate board level Risk Committee?	The Company has established an Audit and Risk Management Committee (page 179-181 Annual report 2024)	Annual Report 2024	YES

Penalty Items

No.	Question	Quote	Evidence	Yes/No
(P)A.	Rights of shareholders
(P)A.1	Basic shareholder rights.
(P)A.1.1	Did the company fail or neglect to offer equal treatment for share repurchases to all shareholders?			No
(P)A.2	Shareholders, including institutional shareholders, should be allowed to consult with each other on issues concerning their basic shareholder rights as defined in the Principles, subject to exceptions to prevent abuse.
(P)A.2.1	Is there evidence of barriers that prevent shareholders from communicating or consulting with other shareholders?			No
(P)A.3	Right to participate effectively in and vote in general shareholders meeting and should be informed of the rules, including voting procedures, that govern general shareholders meeting.
(P)A.3.1	Did the company include any additional and unannounced agenda item into the notice of AGM/EGM?			No
(P)A.3.2	"Was the Chairman of the Board and the Chairmen of all Board Committees and the CEO absent from the most recent General Meeting?"			No
(P)A.4	Capital structures and arrangements that enable certain shareholders to obtain a degree of control disproportionate to their equity ownership should be disclosed.
	Did the company fail to disclose the existence of:
(P)A.4.1	Shareholders agreement?			No
(P)A.4.2	Voting cap?			No
(P)A.4.3	Multiple voting rights?			No
(P)A.5	Capital structures and arrangements that enable certain shareholders to obtain a degree of control disproportionate to their equity ownership should be disclosed.
(P)A.5.1	Is a pyramid ownership structure and/ or cross holding structure apparent?			No
(P)A.6	Insider trading and abusive self-dealing should be prohibited.
(P)A.6.1	Has there been any conviction of insider trading involving directors/commissioners, management and employees in the past three years?			No
(P)A.7	Protecting minority shareholders from abusive action.
(P)A.7.1	Has there been any cases of non compliance with the laws, rules and regulations pertaining to material related party transactions in the past three years?			No
(P)A.7.2	Were there any RPTs that can be classified as financial assistance (i.e not conducted at arms length) to entities other than wholly-owned subsidiary companies?			No
(P)B.	Role of stakeholders
(P)B.1	The rights of stakeholders that are established by law or through mutual agreements are to be respected.
(P)B.1.1	Have there been any violations of any laws pertaining to labour/employment/ consumer/insolvency/ commercial/competition or environmental issues?			No
(P)B.2	Where stakeholders participate in the corporate governance process, they should have access to relevant, sufficient and reliable information on a timely and regular basis.
(P)B.2.1	Has the company faced any sanctions by regulators for failure to make announcements within the requisite time period for material events?			No
(P)B.2.2	Is there any evidence that the company is engaging in greenwashing activities?			No
(P)C.	Disclosure and transparency
(P)C.1	Sanctions from regulator on financial reports.
(P)C.1.1	Did the company receive a "qualified opinion" in its external audit report?			No
(P)C.1.2	Did the company receive an "adverse opinion" in its external audit report?			No
(P)C.1.3	Did the company receive a "disclaimer opinion" in its external audit report?			No
(P)C.1.4	Has the company in the past year revised its financial statements for reasons other than changes in accounting policies?			No
(P)D.	Responsibilities of the Board
(P)D.1	Compliance with listing rules, regulations and applicable laws.
(P)D.1.1	Is there any evidence that the company has not complied with any listing rules and regulations apart from disclosure rules over the past year?			No
(P)D.1.2	Have there been any instances where non-executive directors/commissioner have resigned and raised any issues of governance-related concerns?			No
(P)D.2	Board structure
(P)D.2.1	"Does the Company have any independent directors/commissioners who have served for more than nine years or two terms of five years each (which ever is higher) in the same capacity? 1 The five years term must be required by legislation which pre-existed before the introduction of the ASEAN Corporate Governance Scorecard in 2011"			No
(P)D.2.2	Did the company fail to correctly identify the description of all their directors as independent, non-executive, and executive?			No
(P)D.2.3	Does the company have any independent directors/non- executive/commissioners who serve on a total of more than five boards of publicly-listed companies?			No
(P)D.3	External Audit
(P)D.3.1	Is any of the directors or senior management a former employee or partner of the current external auditor (in the past 2 years)?			No
(P)D.4	Board structure and composition
(P)D.4.1	Has the chairman been the company CEO in the last three years?			No
(P)D.4.2	Do non-executive directors/commissioners receive options, performance shares or bonuses?			No

A: Rights and Equitable Treatment of Shareholders

No.	Question	Quote	Evidence	Response
A	Rights and Equitable Treatment of Shareholders			30/30
A.1	Basic Shareholder Rights			1/1
A.1.1	Does the company pay (interim and final/annual) dividends in an equitable and timely manner; that is, all shareholders are treated equally and paid within 30 days after being (i) declared for interim dividends and (ii) approved by shareholders at general meetings for final dividends? In case the company has offered Scrip dividend, did the company paid the dividend within 60 days.	Yes. The dividend is pade within 30 days from the date of declaration. Dividend payment for 2024 is declared on 17 June 2025 (after the date AGM approved the dividend 01 days) as per information disclosure dated 17 June. The actual payment was made by 15 July 2025.	1. Decision on payment of 2024 cash dividend	YES
A.2	Right to participate effectively in and vote in general shareholder meetings and should be informed of the rules, including voting procedures, that govern general shareholder meetings.			15/15
A.2.1	Do shareholders have the opportunity, evidenced by an agenda item, to approve remuneration (fees, allowances, benefit-in-kind and other emoluments) or any increases in remuneration for the non-executive directors/commissioners?	Article 14 Rights and obligations of the General Meeting of Shareholders regulates this content. In the agenda of the 2024 and 2025 AGM, this is one of the contents that needs to be voted and approved by the General Meeting of Shareholders.The 2025 and adhoc 2024 AGM regulations allow shareholders to vote online. Please see the regulation for 2025 AGM.	1. Charter of PVCFC 2. 2025 AGM regulation	YES
A.2.2	Does the company provide non-controlling shareholders a right to nominate candidates for board of directors/commissioners?	Article 11 of the Charter allow "A shareholder or a group of shareholders holding at least ten percent (10%) of the total number of ordinary shares have the right to nominate a candidate to the Board of Directors or Board of Supervisors when the Company adds or replaces personnel to the Board of Directors, the Board of Supervisors" (Clause 3, page 10)	Charter of PVCFC	YES
A.2.3	Does the company allow shareholders to elect directors/commissioners individually?	At the Extraordinary General Meeting of Shareholders on January 10, 2024, and the 2025 Annual General Meeting of Shareholders, each member of the Board of Directors was elected through separate voting, and the results were announced individually.	1. Minutes of EGM 2024 2 . Minutes of EGM 2025	YES
A.2.4	Does the company disclose the voting procedures used before the start of meeting?	Articles 12 and 13 of the 2024 General Meeting of Shareholders Regulations outline the voting procedures (As published in the Meeting Materials of the General Meeting of Shareholders at least 45 days prior to the meeting date) Pages 9-10	AGM 2024	YES
A.2.5	Do the minutes of the most recent AGM record that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers given recorded?	All shareholder questions were fully addressed and restated in the Appendix to the Minutes of the AGM	1. Minutes of AGM 2024 2. Minutes of AGM 2025	YES
A.2.6	Does the company disclose the voting results including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the most recent AGM?	The company disclosed the voting results including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the most recent AGM in Minutes of vote counting and Minutes of AGM	Minutes of AGM 2025	YES
A.2.7	Does the company disclose the list of board members who attended the most recent AGM?	Board of Directors: all 07/07 members of the Board of Directors (BOD) attended, including: 1/ Mr. Tran Ngoc Nguyen Chairman of Board of Directors (BOD); 2/ Mr.Van Tien Thanh Member of BOD and General Director; 3/ Mr. Nguyen Duc Thuan Member of BOD; 4/ Mr. Nguyen Duc Hanh Member of BOD; 5/ Mr. Le Duc Quang Member of BOD; 6/ Mrs. Do Thi Hoa Independent member of BOD; 7/ Mr. Truong Hong Independent member of BOD. (Chapter B, Article 1 - Minutes of the 2025 Annual General Meeting of Shareholders )	Minutes of AGM 2025	YES
A.2.8	Does the company disclose that all board members and the CEO (if he is not a board member) attended the most recent AGM?	'Board of Directors: all 07/07 members of the Board of Directors (BOD) attended, including: 1/ Mr. Tran Ngoc Nguyen Chairman of Board of Directors (BOD); 2/ Mr.Van Tien Thanh Member of BOD and General Director; 3/ Mr. Nguyen Duc Thuan Member of BOD; 4/ Mr. Nguyen Duc Hanh Member of BOD; 5/ Mr. Le Duc Quang Member of BOD; 6/ Mrs. Do Thi Hoa Independent member of BOD; 7/ Mr. Truong Hong Independent member of BOD. (Chapter B, Article 1 - Minutes of the 2025 Annual General Meeting of Shareholders)	Minutes of AGM 2025	YES
A.2.9	Does the company allow voting in absentia?	Article 4 of the Regulation on organization of 2025 AGM allows the absentia to vote. (page 2)	Documents for the 2025 AGM	YES
A.2.10	Did the company vote by poll (as opposed to by show of hands) for all resolutions at the most recent AGM?	The 2025 General Meetings of Shareholders were conducted with electronic voting.	Documents for the 2025 AGM	YES
A.2.11	Does the company disclose that it has appointed an independent party (scrutineers/inspectors) to count and/or validate the votes at the AGM?	The Company hired an independent organization - Bvote Vietnam Joint Stock Company - to conduct the vote counting via electronic voting. The Vote Counting Committee introduced by the Presidium includes the vote counting team and the vote counting supervision team, specifically as follows: 1. Vote Counting Team: - Ms. Tran Thi Kim Duyen - Representative of Bvote Vietnam Joint Stock Company, 21 Le Duc Tho, Nam Tu Liem District, Hanoi City (an independent party responsible for vote counting and validation): Head of the Committee; - Ms. Nguyen Thi Chuyen - Minority shareholder, shareholder code DCM07687, holding 1,005 shares, ownership ratio 0.00019% % (Ca Mau area): Member, Secretary of the Vote Counting Committee; - Mr. Chau Vinh Buol - Minority shareholder, shareholder code DCM00699, holding 5,003 shares, ownership ratio 0.000945% (Ca Mau area): Member. 2. Vote Counting Supervision Team: - Mr. Vo Minh Phuc - Minority shareholder, shareholder code DCM13104, holding 1,500 shares, ownership ratio 0.000283% (Bac Lieu area): Member; - Mr. Nguyen Van Tu - Minority shareholder, shareholder code DCM06298, holding 10,000 shares, ownership ratio 0.00188% (Ca Mau area): Member. (Chapter C, Article 4 - Minutes of the 2025 Annual General Meeting of Shareholders)	Minutes of AGM 2025	YES
A.2.12	Does the company make publicly available by the next working day the result of the votes taken during the most recent AGM/EGM for all resolutions?	The 2025 Annual General Meeting of Shareholders of PetroVietnam Ca Mau Fertilizer Joint Stock Company conducted by combining traditional meeting (in-person) with online participation and Electronic voting was concluded at 12:15 PM on June 16th 2025. The meeting minutes were announced on June 17, 2025 (one day after the General Meeting of Shareholders took place)	Minutes and resolutions of AGM 2025	YES
A.2.13	Does the company provide at least 21 days notice for all AGMs and EGMs?	Yes, it's required by the charter as minimum. In fact, the AGM 2025 was notified to the shareholders on 12/5/2025, 35 days before the AGM date (16 June 2025).	Notice of AGM 2025	YES
A.2.14	Does the company provide the rationale and explanation for each agenda item which require shareholders’ approval in the notice of AGM/circulars and/or the accompanying statement?	Yes, for each agenda item of AGM, the Company provided supporting documents as part of the invitation. The agenda of the AGM is structured according to the priority of the agenda items which allow the AGM focus their times for more priority item first.	1. Documents for the 2025 AGM 2. Documents for the 2025 AGM	YES
A.2.15	Does the company give the opportunity for shareholders to place item/s on the agenda of general meetings and/or to request for general meetings subject to a certain percentage?	Yes, the AGM minutes stated that the chairman asked shareholders to provide opinion about the AGM agenda and seek for approval of agenda. The Notice of Organization of 2025 AGM noted: Shareholders who have any comments or suggestions regarding the contents of the General Meeting or the Company’s business operations before the date of the Meeting are kindly requested to send them via email to ir@pvcfc.com.vn.	1. Minutes and resolutions of AGM 2025 2. Notice of AGM 2025	YES
A.3	Markets for corporate control should be allowed to function in an efficient and transparent manner			1/1
A.3.1	In cases of mergers, acquisitions and/or takeovers requiring shareholders' approval, does the board of directors/commissioners of the company appoint an independent party to evaluate the fairness of the transaction price?	In 2024, there were no mergers/acquisitions/ takeovers that need to be approved by the GMS. (page 194 - Annual report 2024)	Annual report 2024	N/A
A.4	The exercise of ownership rights by all shareholders, including institutional investors, should be facilitated.			1/1
A.4.1	Does the company disclose its practices to encourage shareholders to engage with the company beyond general meetings?	Page 191 - Annual report 2024 - In addition to the meetings of the GMS, the Company has held many meetings with investors in forms of individual or collective to create conditions for shareholders, investors and analysts to grasp and exchange information about the Company’s production and business. - In 2024, to timely update information on production and business activities, the Company organized an official meeting with shareholders, investors and analysis units on December 23, 2024. This meeting was widely announced on the Company’s website. - The Company has also organized meetings and discussion with investors and analysts with smaller scale to provide information upon their request. - Updating periodic announcements/newsletters on the Company’s production and business via electronic information portal. - The Company discloses all information in both Vietnamese and English to ensure the most convenient for foreign shareholders and investors in updating information.	1. Annual Report 2024 2. May investor update	YES
A.5	Shares and voting rights			1/1
A.5.1	Where the company has more than one class of shares, does the company publicise the voting rights attached to each class of shares (e.g. through the company website / reports/ the stock exchange/ the regulator's website)?	Yes, this is done according to the Enterprise Law and Charter. The company currently has only one type of stock, common stock.	Charter of PVCFC	YES
A.6	Notice of AGM			5/5
A.6.1	Does each of the resolutions tabled at the most recent annual general meeting deal with only one item, i.e., there is no bundling of several items into the same resolution?	Yes, please see the AGM minutes and resolution. PVCFC shall issue a general resolution and each separate resolution. (approved contents, AGM 2025)	1. Minutes and resolutions of AGM 2025 https://www.pvcfc.com.vn/en-US/investor-relations/shareholders-meeting/2025-en/agm-2025	YES
A.6.2	Are the company's notice of the most recent AGM/circulars fully translated into English and published on the same date as the local-language version?	PVCFC's notice of the most recent AGM fully translated into English and are published on the same date as the local-language version	1. Minutes and resolutions of AGM 2025 https://www.pvcfc.com.vn/en-US/investor-relations/shareholders-meeting/2025-en/agm-2025	YES
	Does the notice of AGM/circulars have the following details:
A.6.3	Are the profiles of directors/commissioners ( at least age, academic qualification, date of first appointment, experience, and directorships in other listed companies) in seeking election/re-election included?	In the latest Shareholder meetings which contain the election/re-election of directors, profile of the candidate are included in the meeting documents. Please see the AGM documents 2025 for more details.	Documents for the 2025 AGM	YES
A.6.4	Are the auditors seeking appointment/re-appointment clearly identified?	In the 2025 Annual General Meeting of Shareholders Documents, the section “Proposal for the Selection of Independent Auditor for the 2025 Financial Statements” (page 54) clearly specifies the list of auditing firms submitted to the AGM for authorizing the Board of Directors (BOD) to make the final selection, including: 1. Deloitte Vietnam Company Limited 2. KPMG Company Limited (Vietnam) 3. Ernst & Young Vietnam Company Limited 4. PwC (Vietnam) Company Limited	Documents for the 2025 AGM	YES
A.6.5	Were the proxy documents made easily available?	PVCFC disclosed the Form of Attorney through PVCFC's Website which is easily accessible for shareholders. The company also provided guidance on how to fill the form in the documents sent to shareholders before AGM	Form of Attorney	YES
A.7	Insider trading and abusive self-dealing should be prohibited			1/1
A.7.1	Are the directors / commissioners required to report their dealings in company shares within 3 business days?	Charter (article 42, clause 8) and Regulation on Information Disclosure (Article 20, Clause 6) stated that: Within 03 business days as of receiving reports related to securities transactions of insiders and related persons in accordance with this Article, PVCFC shall publish them on the Company's website.	1. Charter of PVCFC 2. Regulation on information disclosure	YES
A.8	Related party transactions by directors and key executives			3/3
A.8.1	Does the company have a policy requiring a committee of independent directors/commissioners to review material RPTs to determine whether they are in the best interests of the company and shareholders?	PVCFC's disclosed in its Annual Report FY 2024, Page 194 as follow: Audit and Risk Management Committee together with the Supervisory Board have reviewed PVCFC’s transactions with related parties and reviewed quarterly, interim and annual financial statements to ensure that all transactions are conducted and disclosed in accordance with the applicable regulations and bring the best benefits to the Company and shareholders. Also article 10 (clause 3, point c) of the Audit Committee Charter requires the Committee to review the related party transactions Article 12 of the Regulations on monitoring conflicts of interest and related person transactions also has this policy	1. Annual Report 2024 2. Charter of PVCFC 3. Regulations on minitoring conflicts of interest and related person transactions	YES
A.8.2	Does the company have a policy requiring board members (directors/commissioners) to abstain from participating in the board discussion on a particular agenda when they are conflicted?	At Point c, Article 9.3 of the Regulation on Managing Conflict of Interest and Related Party transactions requires: "Members of BOD with related interests to the parties in contracts and transactions shall not have the right to vote”.	2. Regulations on minitoring conflicts of interest and related person transactions	YES
A.8.3	Does the company have policies on loans to directors and commissioners either forbidding this practice or ensuring that they are being conducted at arm's length basis and at market rates?	PVCFC's disclosed in its Annual Report FY 2024, Page 194 as follow: PVCFC’s financial management regulations: The Company does not lend to individuals who are employees of the Company (including BOD/EB members and employees). Implementation result: PVCFC does not lend to individuals in accordance with regulations. And in Article 16 (Clause 1, point c) of Financial management regulations stipulates: It is strictly forbidden to use the Company’s funds to lend to individuals ororganizations for purposes unrelated to the Company’s business activities. Also, Article 5 (Clause 1, point c) of the Regulation on Managing Conflict of Interest and Related Party transactions requires: Members of the Board of Directors, General Director, Deputy General Director,and Chief Accountant of PVCFC are responsible for assessing the possibility of conflicts of interest as well as their respective materiality level before approving transactions and business activities in an honest, careful, fair, and reasonable manner to ensure maximum legal benefits for PVCFC in all situations.	1. Annual report 2024 2. Regulations on minitoring conflicts of interest and related person transactions 3. Financial management Regulation	YES
A.9	Protecting minority shareholders from abusive actions			2/2
A.9.1	Does the company disclose that RPTs are conducted in such a way to ensure that they are fair and at arms' length?	PVCFC disclosed the Management of transactions with related parties in Annual Report 2024, page 231: the Audit and Risk Management Committee (including 100% of nonexecutive BOD members) is responsible for reviewing and monitoring transactions with related parties and related members are not allowed to participate in evaluating/approving these transactions. PVCFC disclosed the Transactions with related parties in Annual Report 2024, Page 194: In the recent 3 years (since the establishment of Audit and Risk Management Committee in August 2021), there has been no transaction not complying with the laws, rules and regulations on significant or material transactions with related parties. All transactions with related parties are conducted through competitive bidding, ensuring fairness, openness and transparency according to the market prices. In addition, PVCFC also disclosed the Regulation on monitoring conflicts of interest and related person transactions.	1. Annual report 2024 2. Regulations on minitoring conflicts of interest and related person transactions	YES
A.9.2	In case of related party transactions requiring shareholders' approval, is the decision made by disinterested shareholders?	PVCFC disclosed the Management of transactions with related parties in Annual Report 2024, page 231: the Audit and Risk Management Committee (including 100% of nonexecutive BOD members) is responsible for reviewing and monitoring transactions with related parties and related members are not allowed to participate in evaluating/approving these transactions. PVCFC also disclosed the Regulation on monitoring conflicts of interest and related person transactions at page 15 that Members of the Board of Directors who have interests related to the parties in the contract or transaction do not have the right to vote.	1. Annual report 2024 2. Regulations on minitoring conflicts of interest and related person transactions	YES

B: Sustainability and Resilience

No.	Question	Quote	Evidence	Response
B	Sustainability and Resilience			22/22
B.1	Sustainability-related disclosure should be consistent, comparable and reliable, and include retrospective and forward-looking material information that a reasonable investor would consider important in making an investment or voting decision			6/6
	Material Sustainability-related information should be specified
B.1.1	Does the company identify/report ESG topics that are material to the organization’s strategy?	PVCFC has identified key ESG issues (including impacts and responsive actions) that affect the Company’s business operations. (Page 266 - Annual Report 2024)	Annual Report 2024	YES
B.1.2	Does the company identify climate change as an issue?	Page 278 of the Annual report 2024 stated that climate change is a material issues.	Annual Report 2024	YES
B.1.3	Does the company adopt an internationally recognized reporting framework or standard for sustainability (i.e. GRI, Integrated Reporting, SASB, IFRS Sustainability Disclosure Standards)?	Sustainability Report of PVCFC are prepared with reference to: - 2021 Global Reporting Initiative (GRI) Standards. - Sustainability Accounting Standards Board (SASB) Standards applied to chemical sector (RT-CH). (Page 248 - Annual report 2024)	Annual Report 2024	YES
	If a company publicly sets a sustainability-related goal or target, the disclosure framework should provide that reliable metrics are regularly disclosed in an easily accessible form
B.1.4	Does the company disclose quantitative sustainability target?	Page 165 of the Annual report 2024 mentioned that: Directing operation and production of fertilizer products in a safe and stable manner, improving and optimizing productivity and enhancing cost efficiency with cost consumption reduced by 5% compared to 2022 by the end of 2025. By 2030, greenhouse gas emission intensity per ton of urea will be reduced by 1% compared to 2024, assuming the Plant is supplied with stable gas and emission reduction solutions are researched and implemented.	Annual Report 2024	YES
B.1.5	Does the company disclose sustainability-related performance progress in relation to its previously set targets?	Activities related to the Sustainable Development Targets are presented in the Energy section - page 196, Sustainability Report 2024.	Sustainability report 2024	YES
B.1.6	Does the company confirm that its Sustainability Report / Reporting is reviewed and /or approved by the Board or Board Committee?	In 2024, ESG Committee discussed and got an agreement on the contents related to the functions of ESG Committee "Reviewing and proposing approval on 2023 Sustainability Report" (page 185 - Annual report 2024)	Annual Report 2024	YES
B.2	Corporate governance frameworks should allow for dialogue between a company, its shareholders and stakeholders to exchange views on sustainability matters			2/2
B.2.1	Does the company engage internal stakeholders to exchange views and gather feedback on sustainability matters that are material to the business of the company?	PVCFC engages with internal stakeholders (e.g., employees) through various methods: issuing the Collective Labor Agreement; establishing organizations such as the Trade Union, Veterans' Association, Youth Union, Committee for the Advancement of Women, etc.; and gathering feedback via emails, survey reports, and other channels. (page 62 - Stakeholders Engagement - Sustainability Report 2024)	Sustainability report 2024	YES
B.2.1	Does the company engage external stakeholders to exchange views and gather feedback on sustainability matters that are material to the business of the company?	PVCFC engages with external stakeholders through various methods, such as farmer and distributor workshops, investor meetings, and digital platforms. The Company also operates applications like the “2Nong - Agricultural Connection” app (2nong.vn), which provides market and crop season information, agricultural input prices, cultivation and fertilization guidance, purchasing instructions, and customer care services. (page 62 - Stakeholders Engagement - Sustainability Report 2024)	Sustainability report 2024	YES
B.3	The corporate governance framework should ensure that boards adequately consider material sustainability risks and opportunities when fulfilling their key functions in reviewing, monitoring and guiding governance practices, disclosure, strategy, risk management and internal control systems, including with respect to climate-related physical and transition risks			1/1
	Boards should assess whether the company’s capital structure is compatible with its strategic goals and its associated risk appetite to ensure it is resilient to different scenarios
B.3.1	Does the company disclose that the board reviews on an annual basis that the company's capital and debt structure is compatible with its strategic goals and its associated risk appetite?	- Regarding policies: The Company uses capital sources appropriately and effectively, especially in using capital for long-term purposes to ensure that the capital structure is always in safety for the Company’s sustainable operations. BOD annually evaluates PVCFC’s capital structure to ensure that it is consistent with the Company’s longterm business strategy as well as the risk appetite that the Company has determined - Regarding practices: BOD always follows up the economic developments to have right choices to optimize shareholders’ interests on the principle of ensuring a safe capital structure, optimizing capital costs, and limiting financial risks (Page 194-195 - Annual Report 2024)	Annual Report 2024	YES
B.4	The corporate governance framework should recognise the rights of stakeholders established by law or through mutual agreements and encourage active co- operation between corporations and stakeholders in creating wealth, jobs, and the sustainability of financially sound enterprises.			7/7
	Does the company disclose a policy and practices that address:
B.4.1	The existence and scope of the company's efforts to address customers' welfare?	PVCFC has described the policies and actions implemented to protect customer rights (pages 66-67, Sustainability Report 2024).	Sustainability report 2024	YES
B.4.2	Supplier/contractor selection procedures?	In the supplier capability assessment process, we apply the following criteria: - Commitment to comply with safety and environmental protection regulations - Number of violations of government regulations related to child labor - Number of violations of government regulations on the environment To ensure that partners not only meet product quality requirements but also demonstrate responsibility toward the environment and society. (pages 129, Sustainability Report 2024).	Sustainability report 2024	YES
B.4.3	The company's efforts to ensure that its value chain is environmentally friendly or is consistent with promoting sustainable development?	The impacts of PVCFC’s business operations on environmental and social issues extend beyond activities within the factory premises. We are aware of the environmental and social impacts resulting from the production and supply of raw materials, chemicals, and services essential to our business operations. Therefore, in our supplier selection process, we require and only choose entities that comply with legal requirements concerning environmental and social standards. Detailed analysis is provided in Chapter 4 - Building a Sustainable Supply Chain (from page 128).	Sustainability report 2024	YES
B.4.4	The company's efforts to interact with the communities in which they operate?	In 2024 Annual Report, PVCFC emphasized: "On the journey of value creation, in addition to the goal of revenue and profit growth, PVCFC constantly strives to ensure corporate responsibility on two main foundations which are contributing to society and preserving the environment to build sustainable values." For further details on the Company’s actions and efforts in community engagement, please refer to the 2024 Sustainability Report.	1. Annual Report 2024 2. Sustainability report 2024	YES
B.4.5	The company's anti-corruption programmes and procedures?	The Company’s Code of Conduct, Article 17. Anti-corruption and bribery clearly states “PVCFC’s success is based on the product and service quality, not based on illegal actions or unethical conduct. PVCFC does not tolerate acts of corruption or bribery”. Whistle blowing System is one of the most effective channels for the Company to receive initial reports/warnings about corruption. By the end of 2024, 100% of employees have been trained in anti-corruption and bribery under 3 forms i.e. workshop, online and face-to-face. PVCFC always focuses on business ethics; therefore, the compliance with the rules is disseminated and reminded regularly through training programs, culture building, teambuilding and other activities. Regularly reminding and training ensure that the Company’s employees comply with the antibribery and anti-corruption policy. PVCFC has established a Whistleblowing System, complete with regulations and procedure for reporting misconduct.	1. Annual report 2024 2. Code of Business conduct 3. Whistleblowing procedure	YES
B.4.6	How creditors' rights are safeguarded?	Policies: PVCFC respects the legitimate interests of its creditors and commits to ensuring that these legal rights are protected. (Article 2, resolution 2407) Practices: (page 195, Annual report 2024) - In 2024, the Company got loans from Vietcombank and Vietinbank with a total value of VND 6,755 billion and made principal and interest payment on schedule. - PVCFC has a high credit score since the Company always pays its loans on time. Credit institutions are also willing to offer loans with preferential interest rates. - For PVCFC’s subsidiaries, loans are always paid on time and ensure benefit of credit institutions with high-quality collaterals (machinery and property).	1. Resolution 2407 2. Annual report 2024	YES
B.4.7	Does the company have a separate report/section that discusses its efforts on environment/economy and social issues?	The Company has disclosed a separate 2024 Sustainability Report	Sustainability report 2024	YES
B.5	Where stakeholder interests are protected by law, stakeholders should have the opportunity to obtain effective redress for violation of their rights			1/1
B.5.1	Does the company provide contact details via the company's website or Annual Report which stakeholders (e.g. customers, suppliers, general public etc.) can use to voice their concerns and/or complaints for possible violation of their rights?	Yes, please see home page in PVCFC website. Also see page 15 of the Annual Report 2024 The company has also announced the whistleblowing procedures on website.	1. Annual Report 2024 2. Whistleblowing procedures	YES
B.6	Mechanisms for employee participation should be permitted to develop.			3/3
B.6.1	Does the company explicitly disclose the policies and practices on health, safety and welfare for its employees?	Chapter 4: "Occupational health and safety of emplyees", "Employee benefits" (Page 132-137 of the Sustainability report 2024)	Sustainability report 2024	YES
B.6.2	Does the company explicitly disclose the policies and practices on training and development programmes for its employees?	PVCFC focuses on training and improving the management, professional and technical skills for all employees. (page 148, Annual report 2024) Pratices: Chapter 4. "Training and development" - Page 140, Sustainability report 2024	1. Annual Report 2024 2. Sustainability report 2024	YES
B.6.3	Does the company have a reward/compensation policy that accounts for the performance of the company beyond short-term financial measures?	The salary and bonus policy for employees not only depends on the Company’s business results in the year but also based on efficiency/level of job satisfaction, compliance issues with regulations related to ethics and other internal processes. PVCFC also reviews other long-term factors such as past performance/compliance assessment results to consider the salary and bonus. When the Company has profits or profits exceeding the plan, a part is deducted as a reward fund and spent in the following years. (page 130, Annual report 2024)	Annual Report 2024	YES
B.7	Stakeholders including inpidual employee and their representative bodies, should be able to freely communicate their concerns about illegal or unethical practices to the board and their rights should not be compromised for doing this.			2/2
B.7.1	Does the company have a whistle blowing policy which includes procedures for complaints by employees and other stakeholders concerning alleged illegal and unethical behaviour and provide contact details via the company's website or annual report	The Company has promulgated and disclosed on its official website the following documents: – Whistleblowing Regulation – Whistleblowing Procedure	1. Regulations on Whistleblowing 2. Whistleblowing procedure	YES
B.7.2	Does the company have a policy or procedures to protect an employee/person who reveals alleged illegal/unethical behaviour from retaliation?	BOD has issued Whistle blowing Policy since February 2023 (which was then revised in Resolution No. 3900/NQ-PVCFC dated December 20, 2024) to promptly detect and adjust behaviors, enhance the sense of responsibility of employees and encourage them to be proactive and confident in providing feedback to managers, thereby increasing management and business efficiency as well as protecting and promoting PVCFC’s reputation. (page 193, Annual report 2024) Details on whistleblower protection against retaliation can be found in the Regulations on Whistleblowing.	1. Annual report 2024 2. Regulations on Whistleblowing	YES

C: Disclosure and Transparency

No.	Question	Quote	Evidence	Response
C	Disclosure and Transparency			33/33
C.1	Transparent ownership structure			5/5
C.1.1	Does the information on shareholdings reveal the identity of beneficial owners, holding 5% shareholding or more?	Yes. Page 137 of the annual report 2024.	Annual Report 2024	YES
C.1.2	Does the company disclose the direct and indirect (deemed) shareholdings of major and/or substantial shareholders?	Yes. Page 137 of the annual report 2024.	Annual Report 2024	YES
C.1.3	Does the company disclose the direct and indirect (deemed) shareholdings of directors (commissioners)?	Yes. Page 172-173 of the annual report 2024.	Annual Report 2024	YES
C.1.4	Does the company disclose the direct and indirect (deemed) shareholdings of senior management?	Yes. Page 124 of the annual report 2024.	Annual Report 2024	YES
C.1.5	Does the company disclose details of the parent/holding company, subsidiaries, associates, joint ventures and special purpose enterprises/ vehicles (SPEs)/ (SPVs)?	Details on subsidiaries (PPC, KVF), including ownership percentages, are disclosed on pages 66-67 of the 2024 Annual Report.	Annual Report 2024	YES
C.2	Quality of Annual Report			6/6
	Does the company's annual
C.2.1	Corporate objectives	Yes, page 104-107 of the annual report 2024.	Annual Report 2024	YES
C.2.2	Financial performance indicators	Yes, page 111 of the annual report 2024.	Annual Report 2024	YES
C.2.3	Non-financial performance indicators	Yes, the trend of employee turnover was reported on page 128 of the 2024 Annual Report. Specifically, the total number of employee resignations in 2024 decreased by 19.05% compared to the same period in 2023.	Annual Report 2024	YES
C.2.4	Dividend policy	The Annual Report presented the Company’s dividend policy and projected a 10% cash dividend payout for shareholders in 2025 (Page 191 - Annual Report 2024). Meanwhile, the 2025 General Meeting of Shareholders approved a 20% cash dividend payout for 2024.	1. Annual Report 2024 2. Resolutions of AGM 2024	YES
C.2.5	Biographical details (at least age, academic qualifications, date of first appointment, relevant experience, and any other directorships of listed companies) of all directors/commissioners	Please refer to pages 68-71 of the Annual Report 2024 for detailed information	Annual Report 2024	YES
	Corporate Governance Confirmation Statement
C.2.6	Does the Annual Report contain a statement confirming the company's full compliance with the code of corporate governance and where there is non- compliance, identify and explain reasons for each such issue?	Page 168 of the Annual report 2024. PVCFC commits to comply with corporate governance regulations in Vietnam and aims to comply with the good practices introduced in the 2023 ASEAN Corporate Governance Scorecard. In 2024, PVCFC fully complied with the regulations on corporate governance in Vietnam. The Company’s governance activities are stipulated in the Charter and the Internal Regulations on Corporate Governance	Annual Report 2024	YES
C.3	Remuneration of Members of the Board and Key Executives			4/4
C.3.1	Is there disclosure of the fee structure for non-executive directors/commissioners?	PVCFC has disclosed fee structure, including Salary, remuneration and benefits of each non-executive BOD member through Annual Report 2024, Page 228-229.	Annual Report 2024	YES
C.3.2	Does the company publicly disclose [i.e. annual report or other publicly disclosed documents] details of remuneration of each non-executive director/commissioner?	PVCFC has disclosed details of remuneration, including Salary, remuneration and benefits of each non-executive BOD member through through Annual Report 2024, Page 228-229.	Annual Report 2024	YES
C.3.3	Does the company disclose its remuneration (fees, allowances, benefit-in-kind and other emoluments) policy/practices (i.e. the use of short term and long term incentives and performance measures) for its executive directors and CEO?	- For General Director and members of the Executive Board, remuneration and bonus are taken into account sustainable development factors (To be specific, the 2024 assessment is adhered to the Company’s compliance with legal regulations on environment and society and the effectiveness of implementing ESG - Sustainable Development strategic orientations). - The weights used as the basis for calculating salaries and bonuses are as follows: (1) Excellent performance: 1.20; (2) Performance: 1.00; (3) No performance: Salary: 0.80 and Bonus: 0.00. (page 228 Annual report 2024)	Annual Report 2024	YES
C.3.4	Does the company publicly disclose [i.e. annual report or other publicly disclosed documents] the details of remuneration of each of the executive directors and CEO [if he/she is not a member of the Board]?	Yes, please see page 229 of the Annual report 2024. The CEO is also a board member.	Annual Report 2024	YES
C.4	Disclosure of related party transactions (RPT)			2/2
C.4.1	Does the company disclose its policy covering the review and approval of material RPTs?	Yes, the company has a separate policy to manage related party transaction (Regulations on minitoring conflicts of interest and related person transactions). Also in the Annual report 2024, the company disclosed how they manage conflict of interest including related party transaction on page 194&231.	1. Annual Report 2024 2. Regulations on minitoring conflicts of interest and related person transactions	YES
C.4.2	Does the company disclose the name, relationship, nature and value for each material RPTs?	Page 231 of the Annual report 2024 disclosed the details of related party transactions during the year.	Annual Report 2024	YES
C.5	Directors and commissioners dealings in shares of the company			1/1
C.5.1	Does the company disclose trading in the company's shares by insiders?	The Company, in 2024, received no information about other insider trading (page 230 Annual report 2024)	Annual Report 2024	YES
C.6	Mechanisms for employee participation should be permitted to develop.			2/2
	Where the same audit firm is engaged for both audit and non-audit services
C.6.1	Are the audit and non-audit fees disclosed?	PVCFC has disclosed the audit and non-audit fees through Annual Report 2024, Page 183.	Annual Report 2024	YES
C.6.2	Does the non-audit fee exceed the audit fees?	Non-audit fee does not exceed the audit fees (Annual Report 2024, Page 183).	Annual Report 2024	YES
C.7	Medium of communications			4/4
	Does the company use the following modes of communication?
C.7.1	Quarterly reporting	The company published it’s quarterly financial report on website	Financial report	YES
C.7.2	Company website	PVCFC has set up company website	Website	YES
C.7.3	Analyst's briefing	Yes, the company has disclosed the periodical analysis of Securities Company. In addition, the company also published its monthly operational update for investors/shareholders	Link Link	YES
C.7.4	Media briefings /press conferences	Yes, the company has disclosed the periodical analysis of Securities Company. In addition, the company also published its monthly operational update for investors/shareholders PVCFC also quoted the media coverage on the company in the website	Link Link Link	YES
C.8	Timely filing/release of annual/financial reports			3/3
C.8.1	Are the audited annual financial report / statement released within 120 days from the financial year end?	PVCFC has disclosed the audited annual financial report 59 days from the financial year end. PVCFC's financial year end at 31/12 annually PVCFC has disclosed its Audited Annual Financial report FY 2024 on 28/02/2025	Audited consolidated financial statements 2024	YES
C.8.2	Is the annual report released within 120 days from the financial year end?	PVCFC has disclosed the Annual report within 79 days from the financial year end. PVCFC's financial year end at 31/12 annually PVCFC has disclosed its Annual Report FY 2023 on 19/03/2025	Annual Report 2024	YES
C.8.3	Is the true and fairness/fair representation of the annual financial statement/reports affirmed by the board of directors/commissioners and/or the relevant officers of the company?	PVCFC's BOD has affirmed the true and fairness representation of the annual financial report FY 2024. The Executive Board is responsible for ensuring that proper accounting records are kept, which disclose, with reasonable accuracy at any time, the consolidated financial position of the Company and that the consolidated financial statements comply with Vietnamese Accounting Standards, accounting regime for enterprises and legal regulations relating to consolidated financial reporting. The Executive Board is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of frauds and other irregularities. The Executive Board confirms that the Company has complied with the above requirements in preparing these consolidated financial statements.	Audited consolidated financial statements 2024	YES
C.9	Company website			6/6
	Does the company have a website disclosing up-to-date information on the following:
C.9.1	Financial statements/reports (latest quarterly)	PVCFC has disclosed the latest quarterly financial report for the 1st quarter of year 2025	Q1.2025 Consolidated Financial Statements	YES
C.9.2	Materials provided in briefings to analysts and media	Yes, the company has disclosed the periodical analysis of Securities Company. In addition, the company also published its monthly operational update for investors/shareholders	1. Research-analyst 2. Other-information-disclosures	YES
C.9.3	Downloadable annual report	PVCFC has disclosed the Downloadable Annual Report 2024 through PVCFC's Website	Annual Report 2024	YES
C.9.4	Notice of AGM and/or EGM	PVCFC has disclosed the notice and documents for AGM 2025 separately well before the meeting	Shareholders' meeting	YES
C.9.5	Minutes of AGM and/or EGM	The minutes of the AGM/EGM are fully disclosed on the Company's website under the section “Shareholders' meeting”	Shareholders' meeting	YES
C.9.6	Company's constitution (company's by-laws, memorandum and articles of association)	Company charter is published on website	Charter of PVCFC	YES
C.10	Investor relations			1/1
C.10.1	Does the company disclose the contact details (e.g. telephone, fax, and email) of the officer / office responsible for investor relations?	PVCFC has disclosed the contact details for investor relations through PVCFC's Website Investor Relations Contact: Do Thanh Hung 02903819000_ext 570 Mobile: 0913897704 ir@pvcfc.com.vn This is also disclosed in page 21 of the Annual Report 2024	Website Annual Report 2024	YES

D: Responsibilities of the Board

No.	Question	Quote	Evidence	Response
D	Responsibilities of the Board			61/63
D.1	Board Duties and Responsibilities			6/6
	Clearly defined board responsibilities and corporate governance policy
D.1.1	Does the company disclose its corporate governance policy / board charter?	PVCFC has disclosed its Internal Regulation on Governance on PVCFC's Website PVCFC has also disclosed its Regulation on operation of the board of directors	1. Regulation on operation of the BOD 2. Internal regulations of governance	YES
D.1.2	Are the types of decisions requiring board of directors/commissioners' approval disclosed ?	The rights and responsibilities of the Board of Directors are clearly defined in Article 12 of the Regulation on operation of the BOD and Article 26 of the Company’s Charter.	1. Charter of PVCFC 2. Regulation on operation of the BOD	YES
D.1.3	Are the roles and responsibilities of the board of directors/commissioners clearly stated ?	PVCFC has also disclosed the Field of responsibility for each BOD member through Annual Report 2024, Page 188-189	Annual Report 2024	YES
	Corporate Vision/Mission
D.1.4	Does the company have an updated vision and mission statement?	In 2024, BOD effectively oversaw production, business, research and development activities to launch new fertilizer products in line with the Company’s Strategy, Vision and Mission of “Providing nutritional solutions for crops”. Accordingly, there were no unappropriate activities that BOD needed to remind and revise. BOD also reviewed the Company’s Vision, Mission, and Core Values and had no modification in 2024. (page 193 Annual report 2024)	Annual Report 2024	YES
D.1.5	Does the board of directors play a leading role in the process of developing and reviewing the company's strategy at least annually?	In 2024, BOD reviewed corporate strategy in 03 regular meetings and 01 workshop (in September 27, 2024). To ensure effectiveness and quality of the meetings, EB has made a report on corporate strategy approved by the BOD and sent to BOD members along with the recommendations before the meetings. BOD also assigned persons to review the corporate strategy and then report to the BOD. This action has helped BOD make timely adjustments or enhance necessary resources to ensure that the Company’s operations are consistent with the Company’s development strategy. (page 193 Annual report 2024)	Annual Report 2024	YES
D.1.6	Does the board of directors have a process to review, monitor and oversee the implementation of the corporate strategy?	In 2024, BOD reviewed corporate strategy in 03 regular meetings and 01 workshop (in September 27, 2024). To ensure effectiveness and quality of the meetings, EB has made a report on corporate strategy approved by the BOD and sent to BOD members along with the recommendations before the meetings. (page 193 Annual report 2024)	Annual Report 2024	YES
D.2	Board structure			23/24
	Code of Ethics or Conduct
D.2.1	Are the details of the code of ethics or conduct disclosed?	PVCFC's disclosed its Code of Conduct through PVCFC's Website and Annual Report 2024, Page 261	1. Code of business conduct 2. Annual Report 2024	YES
D.2.2	Are all directors/commissioners, senior management and employees required to comply with the code/s?	Yes, it's defined in the CoC. Also, page 261 of the Annual Report re-emphasize this "COC provides specific guidance on how to behave as an employee of PVCFC (including all members of BOD, Supervisory Board, other enterprise directors and all employees) when interacting with any relevant entities"	1. Code of business conduct 2. Annual Report 2024	YES
D.2.3	Does the company have a process to implement and monitor compliance with the code/s of ethics or conduct?	COC is copied and provided to all employees and is published on the Company’s website. In 2024, 100% of PVCFC’s employees were trained in COC via E-learning system. Orientation training for new BOD members and new employees at the Company also includes COC contents and other relevant regulations. In the coming time, PVCFC will continue to deploy annual training on COC for all employees via E-learning system to raise their awareness of COC. At the same time, this training also serves as a form of commitment to comply with COC. (page 261 Annual report 2024) Furthermore, the Company clearly outlines multiple channels that enable employees to voice concerns regarding any ethical matters. BOD has issued Whistle blowing Policy since February 2023 (which was then revised in Resolution No. 3900/NQ-PVCFC dated December 20, 2024) to promptly detect and adjust behaviors, enhance the sense of responsibility of employees and encourage them to be proactive and confident in providing feedback to managers, thereby increasing management and business efficiency as well as protecting and promoting PVCFC’s reputation. (page 193 Annual report 2024)	Annual Report 2024	YES
	Board Structure & Composition
D.2.4	Do independent directors/commissioners make up at least 50% of the board of directors/commissioners?	PVCFC's independent directors ratio is 28% of BOD as disclosed in Annual Report 2024, Page 175	Annual Report 2024	NO
D.2.5	Does the company have a term limit of nine years or less or 2 terms of five years1 each for its independent directors/ commissioners? 1 The five years term must be required by legislation which pre-existed the introduction of the ASEAN Corporate Governance Scorecard in 2011	The Company’s Charter requires each director term should not exceed 05 years. An independent director should not sit in the board in more than 02 consecutive terms in Annual Report 2024, Page 175. The Company charter (Article 25, clause 2) requires each director term should not exceed 5 years. An independent director should not sit in the board in more than 2 consecutive terms. A director should not sit in the board of more than 5 other companies.	1. Annual Report 2024 2. Charter of PVCFC	YES
D.2.6	Has the company set a limit of five board seats that an individual independent/non-executive director/commissioner may hold simultaneously?	The Company’s Charter requires each director term should not exceed 05 years. An independent director should not sit in the board in more than 02 consecutive terms in Annual Report 2024, Page 175. The Company charter (Article 25, clause 2) requires each director term should not exceed 5 years. An independent director should not sit in the board in more than 2 consecutive terms. A director should not sit in the board of more than 5 other companies.	1. Annual Report 2024 2. Charter of PVCFC	YES
D.2.7	Does the company have any executive directors who serve on more than two boards of listed companies outside of the group?	PVCFC has no executive directors who serve on more than two boards of listed companies outside of the group as stated in Annual Report 2024 (page 175)	Annual Report 2024	YES
	Nominating Committee
D.2.8	Does the company have a Nominating Committee?	PVCFC has publicly disclosed the existence of Human Capital - Remuneration Committee (similar to Nominating and Remuneration committee). The Regulation on organization and operation of the Human Capital - Remuneration Committee has been disclosed on the Company’s official website. Article 10 of the Committee’s Charter outlines the Committee’s responsibilities, including: - Developing qualification criteria and proposing candidates for the Board of Directors (BOD); - Conducting research, identifying, and building a database of BOD/Independent BOD member candidates; - Recommending to the BOD appointments of personnel for BOD subcommittees and positions under the authority of the BOD. Details on the activities of the Human Capital - Remuneration Committee are presented on pages 184-185 of the 2024 Annual Report.	1. Annual Report 2024 2. Regulation on organization and operation of HCRC	YES
D.2.9	Is the Nominating Committee comprised of a majority of independent directors/commissioners?	Annual Report 2024, Page 184. The Committee comprises of 2 members who are both independent directors: Mr Truong Hong (chairman) and Ms Hoa (members)	Annual Report 2024	YES
D.2.10	Is the chairman of the Nominating Committee an independent director/commissioner?	The Chairman of the HCR committee is Mr. Truong Hong - Independent Director as disclosed in Annual Report 2024, Page 184	Annual Report 2024	YES
D.2.11	Does the company disclose the terms of reference/ governance structure/charter of the Nominating Committee?	PVCFC has disclosed the regulation on organization and operation of the Committee through PVCFC's Website	Regulation on organization and operation of HCRC	YES
D.2.12	Is the meeting attendance of the Nominating Committee disclosed and if so, did the Nominating Committee meet at least twice during the year?	PVCFC disclosed the meeting attendance of the HR and Compensation Committee through Annual Report 2024, Page 178. During 2024, the Committee met 11 times.	Annual Report 2024	YES
	Remuneration Committee / Compensation Committee
D.2.13	Does the company have a Remuneration Committee?	PVCFC has publicly disclosed the existence of Human Capital - Remuneration Committee (similar to Nominating and Remuneration committee). The regulation of the Committee can also be found on website	1. Annual Report 2024 2. Regulation on organization and operation of HCRC	YES
D.2.14	Is the Remuneration Committee comprised entirely of non-executive directors/commissioners with a majority of independent directors/commissioners ?	The Chairman of the committee is Mr. Truong Hong - Independent Director as disclosed in Annual Report FY 2024, Page 184	Annual Report 2024	YES
D.2.15	Is the chairman of the Remuneration Committee an independent director/commissioner?	The Chairman of the HCR committee is Mr. Truong Hong - Independent Director as disclosed in Annual Report 2024, Page 184	Annual Report 2024	YES
D.2.16	Does the company disclose the terms of reference/ governance structure/ charter of the Remuneration Committee?	PVCFC has disclosed the regulation on organization and operation of the Committee through PVCFC's Website	Regulation on organization and operation of HCRC	YES
D.2.17	Is the meeting attendance of the Remuneration Committee disclosed and, if so, did the Remuneration Committee meet at least twice during the year?	PVCFC disclosed the meeting attendance of the HR and Compensation Committee through Annual Report 2024, Page 178. During 2024, the Committee met 11 times.	Annual Report 2024	YES
	Audit Committee
D.2.18	Does the company have an Audit Committee?	PVCFC has publicly disclosed the existence of Audit Committee through Annual Report 2024, page 178	Annual Report 2024	YES
D.2.19	Is the Audit Committee comprised entirely of non-executive directors/commissioners with a majority of independent directors/commissioners?	PVCFC disclosed the member of the Audit Committee through Annual Report 2024, Page 179. At the reporting date, 100% Audit and Risk Committee are non-executive directors.	Annual Report 2024	YES
D.2.20	Is the chairman of the Audit Committee an independent director/commissioner?	The Chairwomen of the Audit committee is Ms. Do Thi Hoa - Lead Independent Director as disclosed in Annual Report 2024, Page 179	Annual Report 2024	YES
D.2.21	Does the company disclose the terms of reference/governance structure/charter of the Audit Committee?	PVCFC has disclosed the regulation on organization and operation of the Audit & Risk Management Committee through PVCFC's Website	Regulation on organization and operation of ARMC	YES
D.2.22	Does at least one of the independent directors/commissioners of the committee have accounting expertise (accounting qualification or experience)?	PVCFC disclosed the expertise of members of the Audit Committee through Annual Report 2024, Page 175. Ms. Do Thi Hoa - Chairwomen of the Committee - has a Bachelor degree of Industrial Accounting	Annual Report 2024	YES
D.2.23	Is the meeting attendance of the Audit Committee disclosed and, if so, did the Audit Committee meet at least four times during the year?	PVCFC disclosed the meeting attendance of the Audit & Risk Management Committee through Annual Report 2024, Page 178. The Committee met 7 times in 2024	Annual Report 2024	YES
D.2.24	Does the Audit Committee have primary responsibility for recommendation on the appointment, and removal of the external auditor?	Pursuant to the Resolution of the 2024 Annual GMS, BOD has assigned Audit and Risk Management Committee to be primarily responsible for assessing and selecting an independent auditor for the 2024 financial statements. The Audit and Risk Management Committee has considered and proposed the BOD to approve Deloitte Vietnam to review and audit the Company’s 2024 financial statements. In 2024, there was no independent auditor dismissed. (page 182, Annual report 2024)	Annual Report 2024	YES
D.3	Board Processes			20/20
	Board meetings and attendance
D.3.1	Are the board of directors meeting scheduled before the start of financial year?	The Board has approved the 2023 Operations Plan and the Board Meeting schedule and agenda for 3 years period from 2024-2026. These plan are published on website.	The 3 year operations plan of BOD	YES
D.3.2	Does the board of directors/commissioners meet at least six times during the year?	In 2024, the Board of Directors convened 19 meetings with 100% attendance from all members. (Page 187 - Annual Report 2024)	Annual Report 2024	YES
D.3.3	Has each of the directors/commissioners attended at least 75% of all the board meetings held during the year?	In 2024, the Board of Directors convened 19 meetings with 100% attendance from all members. (Page 187 - Annual Report 2024)	Annual Report 2024	YES
D.3.4	Does the company require a minimum quorum of at least 2/3 for board decisions?	Yes. The Article 29, item 8 states "A meeting of the Board of Directors shall be held when it is attended by at least three fourths (3/4) of the members."	Charter of PVCFC	YES
D.3.5	Did the non-executive directors/commissioners of the company meet separately at least once during the year without any executives present?	In 2024, non-executive BOD members held 03 meetings to discuss and give independent opinions on some issues related to: (i) Improving corporate governance according to good practices; (ii) Implementing good practices on the succession of BOD members, developing specific criteria according to PVCFC’s development strategy; (iii) Reviewing criteria for senior personnel planning, specifically: - 1st meeting held on January 29, 2024 - 2nd meeting held on September 26, 2024 - 3rd meeting held on December 30, 2024 (page 187 Annual report 2024)	Annual Report 2024	YES
	Access to information
D.3.6	Are board papers for board of directors/commissioners meetings provided to the board at least five business days in advance of the board meeting?	As stated in Annual Report 2024, Page 187, documents of BOD meetings are sent to members 05 days before the date of organizing meetings and updated before the meetings.	Annual Report 2024	YES
D.3.7	Does the company secretary play a significant role in supporting the board in discharging its responsibilities?	Yes. For further details, please refer to Key Responsibilities of the Corporate Secretary on page 177 of the Annual Report 2024	Annual Report 2024	YES
D.3.8	Is the company secretary trained in legal, accountancy or company secretarial practices and has kept abreast on relevant developments?	As stated on pages 75 and 210-211 of the 2024 Annual Report: All members of the Board of Directors, the Executive Board, the Supervisory Board, the Corporate Secretary, the Person in charge of Corporate Governance, the Office of the Board of Directors, and other relevant departments have received training and regularly updated their knowledge on new corporate governance regulations. Mr. Do Thanh Hung, the Corporate Secretary, holds a Certified Specialist in Corporate Secretary Program (CSMP) credential.	Annual Report 2024	YES
	Board Appointments and Re-Election
D.3.9	Does the company disclose the criteria used in selecting new directors/commissioners?	PVCFC has disclosed the criteria for selection of new director in the documents sent to AGM (Election regulation). As stated in Annual Report 2024, Page 184-185: On August 7, 2024, BOD issued Resolution No. 2407 stipulating criteria to select BOD member based on the core capability groups, including: (i) Specialized capabilities (strategy, risk management, legal knowledge, market, relationship with related parties, etc.; (ii) skill-related capabilities (communication skill, management skill, negotiation skill, etc.). Accordingly, Human Capital - Remuneration Committee has built specific criteria and process on selecting candidates for new BOD members or re-appointed BOD members to ensure the candidates all satisfy the requirements.	1. Election regulation 2. Annual report 2024	YES
D.3.10	Did the company describe the process followed in appointing new directors/commissioners?	PVCFC has described the process for identifying and selecting new members of the Board of Directors in its 2024 Annual Report, page 185, as follows: "BOD member selection process includes 05 steps as follows: (1): Determining candidate criteria; (2) Approving candidate criteria; (3) Searching for candidates; (4) Nominating list of candidates; (5) Approving list of candidates." (For more details, please see the HCRC Regulation updated on the Company’s website)	1. Annual Report 2024 2. HCRC Regulation	YES
D.3.11	Are all directors/commissioners subject to re-election every 3 years; or 5 years for listed companies in countries whose legislation prescribes a term of 5 years(2) each? 2 The five years term must be required by legislation which pre-existed the introduction of the ASEAN Corporate Governance Scorecard in 2011	Article 25, item 2 defines terms of director is 5 years and independent director can not sit in the board for more than 2 consecutive terms.	Charter of PVCFC	YES
	Remuneration Matters
D.3.12	Do the shareholders or the Board of Directors approve the remuneration of the executive directors and/or the senior executives?	The remuneration of the members of the Board of Directors and the Supervisory Board is approved by the General Meeting of Shareholders.	Minutes and resolutions of AGM 2025	YES
D.3.13	Does the company have measurable standards to align the performance-based remuneration of the executive directors and senior executives with long-term interests of the company, such as claw back provision and deferred bonuses?	Every year, the GMS approves salary and remuneration budget for BOD and SB. The calculation and payment for salary, bonus and remuneration for BOD and SB is implemented according to the Regulations on salary, bonus and remuneration of the Executive Board which by the Company’s BOD in line with Decision No.1224/QD-PVCFC according to the following principles: - Payment is calculated to ensure compliance with legal regulations. - Remuneration and bonus are based on the principle of competition to ensure the income is paid in conformity with the market. - Salary and bonus are calculated and paid to ensure a balance between shortterm factors (based on monthly and annual performance) and long-term factors (salary increases/periodic bonuses). Details arementioned on page 131. -..... (page 228 Annual report 2024)	Annual Report 2024	YES
	Internal Audit
D.3.14	Does the company have a separate internal audit function?	PVCFC has publicly disclosed the existence of Internal Audit Division through Annual Report 2024, Page 186	Annual Report 2024	YES
D.3.15	Is the head of internal audit identified or, if outsourced, is the name of the external firm disclosed?	The head of internal Audit is identified as Mr. Vu Chi Duong through Annual Report 2024, Page 186	Annual Report 2024	YES
D.3.16	Does the appointment and removal of the internal auditor require the approval of the Audit Committee?	The responsibility of appointment and removal of the internal auditor requires the approval of the Audit Committee, as stated in PVCFC's Annual Report 2024, Page 186. Auditand Risk Management Committee is responsible for proposing to BOD on structure and organization of Internal Audit Division, appointment and dismissal of the Head of Internal Audit.	Annual Report 2024	YES
	Risk Oversight
D.3.17	Does the company establish a sound internal control procedures/risk management framework and periodically review the effectiveness of that framework?	PVCFC has developed, completed, and standardized its internal control system based on the current advanced model of the Three Lines of Defense. The Company focuses on establishing and improving a comprehensive system of rules, mechanisms, and policies to optimize operations and mitigate key risks. PVCFC has an internal audit function, with a clearly described process of risk identification and response mechanisms. (For more details, please refer to pages 232-243 of the 2024 Annual Report.)	Annual Report 2024	YES
D.3.18	Does the Annual Report/Annual CG Report disclose that the board of directors/commissioners has conducted a review of the company's material controls (including operational, financial and compliance controls) and risk management systems?	Based on the quarterly risk management reports from General Director, Internal Audit Division and Audit & Risk Management Committee, BOD assesses the effectiveness and suitability of risk management system (including operational, financial and compliance controls) and internal control to ensure good control of major risks for the Company. In addition, BOD reviews major risk management at monthly BOD meetings. (page 197 Annual report 2024)	Annual Report 2024	YES
D.3.19	Does the company disclose the key risks to which the company is materially exposed to (i.e. financial, operational including IT, environmental, social, economic)?	In 2024, the top risks identified included: strategic risk, financial risk, operational risk, and compliance risk. (Details available on pages 234-239 of the 2024 Annual Report.)	Annual Report 2024	YES
D.3.20	Does the Annual Report/Annual CG Report contain a statement from the board of directors/commissioners or Audit Committee commenting on the adequacy of the company's internal controls/risk management systems?	As assessed by BOD, in 2024, the Company had an adequate and effective risk management and internal control (page 197 Annual report 2024). The Company has completed three-line model to help the internal control, internal audit and risk management systems operate effectively and promote the efficiency of the system. (page 221 Annual report 2024).	Annual Report 2024	YES
D.4	People on the Board			5/6
	Board Chairman
D.4.1	Do different persons assume the roles of chairman and CEO?	PVCFC's Chairman is Mr. Tran Ngoc Nguyen whereas General Director is Mr. Van Tien Thanh as stated in Annual Report 2024, Page 171.	Annual Report 2024	YES
D.4.2	Is the chairman an independent director/commissioner?	PVCFC’s Chairman is not an independent director. Mr. Tran Ngoc Nguyen is a non-executive Chairman. At present, non-executive and independent directors account for 6/7 members. (page 213 Annual report 2024)	Annual Report 2024	NO
D.4.3	Is any of the directors a former CEO of the company in the past 2 years?	No. The current CEO has been in position for more than 6 years. (page 213 Annual report 2024)	Annual Report 2024	YES
D.4.4	Are the roles and responsibilities of the chairman disclosed?	The roles and responsibilities of BOD Chairman are disclosed in Annual Report 2024, Page 188 Performing functions, duties and rights of BOD chairman according to the Company’s charter and current legal documents. Being responsible to General Meeting of Shareholders on operations of BOD according to the Company’s charter. Overseeing and directing overall implementation of activities under authority of BOD.	Annual Report 2024	YES
	Lead Independent Director
D.4.5	If the Chairman is not independent, has the Board appointed a Lead/Senior Independent Director and has his/her role been defined?	BOD has also appointed Ms. Do Thi Hoa as Lead Independent Director since April 2023, clearly defining the roles of lead Independent director as an intermediary between Chairman and other BOD members, convening and chairing meetings of non-executive members. (page 213 Annual report 2024)	Annual Report 2024	YES
	Skills and Competencies
D.4.6	Does at least one non-executive director/commissioner have prior working experience in the major sector that the company is operating in?	Mr Nguyen, Mr Quang, Mr Hanh, Mr Thuan who are non-executive directors have worked for the Company and PVN for many years. (page 68-71 of the Annual Report 2024)	Annual Report 2024	YES
D.5	Board Performance			7/7
	Directors Development
D.5.1	Does the company have orientation programmes for new directors/commissioners?	PVCFC disclosed the orientation programs for new directors through Annual Report 2024, Page 210 At PVCFC, to support new BOD members, BOD will implement orientation training for that member to understand corporate culture, business philosophy, vision, mission and core values of the Company. The BOD also provides training in necessary knowledge on corporate governance associated with the Company’s development orientations.,,.	Annual Report 2024	YES
D.5.2	Does the company have a policy and actual practice and programs that encourages directors/commissioners to attend on-going or continuous professional education programmes?	Every year, BOD develops a training plan, including the courses to update professional knowledge for all members of BOD, EB, Secretary and BOD assistants. Training courses organized in 2024 have met the needs of updating new knowledge and improving governance quality for BOD members. In addition to participating in training courses as planned, BOD encourages its members to join in associations and clubs to learn and share knowledge, skills, experiences, and domestic and international information on governance such as Vietnam Human Resources Association (VNHR), Vietnam CFO, Vietnam Independent Directors Association (VNIDA), etc. (page 210 Annual report 2024)	Annual Report 2024	YES
	CEO/Executive Management Appointments and Performance
D.5.3	Does the company disclose the process on how the board of directors/commissioners plans for the succession of the CEO/Managing Director/President and key management?	Please refer to pages 184 and 192 of the 2024 Annual Report. 1. Description of actual responsibilities performed by the Human Capital - Remuneration Committee: BOD has approved and issued Regulations on organization and operation of HCR Committee in Decision No. 1657/QD-PVCFC. Based on the tasks specified in the Regulations, HCR Committee has implemented activities in 2024 as follows: - For HR work under BOD’s authority: + The Committee has based on the tasks as follows to give opinions and recommendations to BOD on HR work under BOD’s authority: • Reviewing, evaluating, and developing quality criteria and nominating candidates for Board of Directors; • Consulting, searching, and building database of BOD members/ independent BOD members; - In relation to succession planning for the position of GD and key managers, non-executive BOD members have held 02 separate meetings on this issue. Human Capital - Remuneration Committee has consulted good practices and participated in proposing planning criteria for the BOD’s review and direction. 2. Succession planning for BOD (page 192)	Annual Report 2024	YES
D.5.4	Does the board of directors/commissioners conduct an annual performance assessment of the CEO/Managing Director/President?	The Board of Directors, based on the Company’s business performance results, assigned responsibilities within the Executive Board and conducted evaluations of each member using nine criteria previously approved by the Board. According to the 2024 evaluation results, all members of the Executive Board received excellent scores, having successfully led and directed the Company to fulfill the assigned targets and tasks. (Page 164, Annual Report 2024)	Annual Report 2024	YES
	Board Appraisal
D.5.5	Did the company conduct an annual performance assessment of the board of directors/commissioners and disclose the criteria and process followed for the assessment?	The Company disclosed the Board of Directors’ report, which includes an assessment of its performance effectiveness on pages 200-201 of the 2024 Annual Report.	Annual Report 2024	YES
	Director Appraisal
D.5.6	Did the company conduct an annual performance assessment of the individual directors/commissioners and disclose the criteria and process followed for the assessment?	The Company disclosed the Board of Directors’ report, which includes an assessment of its performance effectiveness on pages 200-201 of the 2024 Annual Report.	Annual Report 2024	YES
	Committee Appraisal
D.5.7	Did the company conduct an annual performance assessment of the board committees and disclose the criteria and process followed for the assessment?	The Company disclosed the Board of Directors’ report, which includes an assessment of its performance effectiveness on pages 200-201 of the 2024 Annual Report.	Annual Report 2024	YES

ACGS 2023

A + B: Rights and Equitable Treatment of Shareholders

No.	Question	Quote	Evidence	Response
A	Rights and Equitable Treatment of Shareholders			30/30
A.1	Basic Shareholder Rights			1/1
A.1.1	Does the company pay (interim and final/annual) dividends in an equitable and timely manner; that is, all shareholders are treated equally and paid within 30 days after being (i) declared for interim dividends and (ii) approved by shareholders at general meetings for final dividends? In case the company has offered Scrip dividend, did the company paid the dividend within 60 days.	Yes. The dividend is pade within 30 days from the date of declaration. Dividend payment for 2023 is declared on 12 June 2024 (also the date AGM approved the dividend) as per information disclosure dated 12 June. The actual payment was made by 11 July 2024 as reported in the periodical governance report to HOSE made on 29 July (page 6, paragraph 4)	1. Notice of dividend payment 2. Disclosure on the completion of dividend payment.	YES
A.2	Right to participate effectively in and vote in general shareholder meetings and should be informed of the rules, including voting procedures, that govern general shareholder meetings.			15/15
A.2.1	Do shareholders have the opportunity, evidenced by an agenda item, to approve remuneration (fees, allowances, benefit-in-kind and other emoluments) or any increases in remuneration for the non-executive directors/commissioners?	Article 14 of the Charter allows AGM and voting in electronic format. The 2024 and adhoc 2023 AGM regulations allow shareholders to vote both physically and online. Please see the regulation for 2024 AGM.	1. Charter of PVCFC 2. AGM 2024 regulation	YES
A.2.2	Does the company provide non-controlling shareholders a right to nominate candidates for board of directors/commissioners?	Article 11 of the Charter allow "A shareholder or a group of shareholders holding at least ten percent (10%) of the total number of ordinary shares have the right to nominate a candidate to the Board of Directors or Board of Supervisors when the Company adds or replaces personnel to the Board of Directors, the Board of Supervisors" (Clause 3, page 7)	Charter of PVCFC	YES
A.2.3	Does the company allow shareholders to elect directors/commissioners individually?	Yes according to both Charter and the AGM documents allow shareholders to elect directors individually	Charter of PVCFC	YES
A.2.4	Does the company disclose the voting procedures used before the start of meeting?	Yes. Voting procedures are informed before the meeting together with the invitation.	1. AGM 2023 2. AGM 2024	YES
A.2.5	Do the minutes of the most recent AGM record that the shareholders were given the opportunity to ask questions and the questions raised by shareholders and answers given recorded?	APPENDIX 01: DISCUSSION Q&A Segment: Shareholder Inquiries and Executive Responses (Page 13-15)	Minutes of AGM 2024	YES
A.2.6	Does the company disclose the voting results including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the most recent AGM?	The company disclosed the voting results including approving, dissenting, and abstaining votes for all resolutions/each agenda item for the most recent AGM in Minutes of vote counting and Minutes of AGM	1. Minutes of AGM 2024 2. Minutes of vote counting AGM 2024	YES
A.2.7	Does the company disclose the list of board members who attended the most recent AGM?	Members of the Board of Directors (BOD) (7/7): 1/ Mr. Tran Ngoc Nguyen Chairman of Board of Directors (BOD); 2/ Mr.Van Tien Thanh Member of BOD and General Director; 3/ Mr. Nguyen Duc Thuan Member of BOD; 4/ Mr. Nguyen Duc Hanh Member of BOD; 5/ Mr. Le Duc Quang Member of BOD; 6/ Mrs. Do Thi Hoa Independent member of BOD; 7/ Mr. Truong Hong Independent member of BOD. ( Chapter 1, Article 1 - Minutes of the 2024 Annual General Meeting of Shareholders )	Minutes of AGM 2024	YES
A.2.8	Does the company disclose that all board members and the CEO (if he is not a board member) attended the most recent AGM?	Members of the Board of Directors (BOD) (7/7): 1/ Mr. Tran Ngoc Nguyen Chairman of Board of Directors (BOD); 2/ Mr.Van Tien Thanh Member of BOD and General Director; 3/ Mr. Nguyen Duc Thuan Member of BOD; 4/ Mr. Nguyen Duc Hanh Member of BOD; 5/ Mr. Le Duc Quang Member of BOD; 6/ Mrs. Do Thi Hoa Independent member of BOD; 7/ Mr. Truong Hong Independent member of BOD. ( Chapter 1, Article 1 - Minutes of the 2024 Annual General Meeting of Shareholders )	Minutes of AGM 2024	YES
A.2.9	Does the company allow voting in absentia?	Article 4 of the Regulation on organization of 2024 AGM allows the absentia to vote.	Documents for the 2024 AGM	YES
A.2.10	Did the company vote by poll (as opposed to by show of hands) for all resolutions at the most recent AGM?	1. Internal regulation of governance: a, Traditional voting: vote directly at the General Meeting or authorizing another person to vote remotely (by mail, fax, email); b) E-voting: shall be performed only in case the convenor of the General Meeting of Shareholders/ collection of shareholders' opinions in writing is applied and notify shareholders of this voting method. Voting on procedural issues in the organization of the meeting shall be conducted by voting cards (for shareholders attending traditional meeting) and electronic voting (for shareholders attending Online meeting), and shall be approved if there are more than 50% of the total voting shares of the shareholders attending the meeting ( Chapter 2, Article 10, - INTERNAL REGULATIONS OF GOVERNANCE ) 2. AGM 2024: provide electronic voting guidance	1. Internal Regulations of Governance 2. Documents for the 2024 AGM	YES
A.2.11	Does the company disclose that it has appointed an independent party (scrutineers/inspectors) to count and/or validate the votes at the AGM?	The Company has engaged an independent firm to oversee the electronic vote counting process. A supervisory team has been formed to ensure the integrity of the vote counting, comprising 01 independent member of the BOD, 01 Supervisor, and 02 shareholders who are not employees of the Company. Details are as follows: The Vote Counting Committee was nominated by the Chairperson and subsequently elected by the General Meeting of Shareholders through an electronic voting process, with an approval rate of 99.9679%, and is composed of: - Mrs. Nguyen Thu Trang - Representative office in HCM: Head of Committee - Mrs. Tran Thanh Binh - Office of BOD: Member - Mr. Nguyen Thao Duong Anh - Information Security Assessment Committee: Member Vote counting supervisory team supervised the vote counting process: - Mr. Truong Hong - Independent member of BOD: Team Leader - Mr. Do Minh Duong - Supervisor: Member - Mr. Nguyen Khuong Duy (Shareholder code: 15781, Number of shares authorized: 150.000): Member - Mrs. Dinh Thi Thuy Duong (Shareholder code: 14459, Number of shares owned: 100): Member Third independent party to confirm the vote counting results: Bvote Vietnam Joint Stock Company. ( Chapter 3, Article 4 - Minutes of the 2024 Annual General Meeting of Shareholders )	1. Minutes of AGM 2024 2. Documents for the 2024 AGM 3. Minutes of vote couting AGM 2024	YES
A.2.12	Does the company make publicly available by the next working day the result of the votes taken during the most recent AGM/EGM for all resolutions?	The 2024 Annual General Meeting of Shareholders of PetroVietnam Ca Mau Fertilizer Joint Stock Company conducted by combining traditional meeting (in-person) with online participation and Electronic voting was concluded at 12:40 PM on June 11th 2024. The meeting minutes were announced on June 12, 2024 (one day after the General Meeting of Shareholders took place)	Minutes and resolutions of AGM 2024	YES
A.2.13	Does the company provide at least 21 days notice for all AGMs and EGMs?	Yes, it's required by the charter as minimum. In fact, the AGM 2024 was notified to the shareholders on 24 April 2024, 47 days before the AGM date (11 June 2024).	Notice of AGM 2024	YES
A.2.14	Does the company provide the rationale and explanation for each agenda item which require shareholders’ approval in the notice of AGM/circulars and/or the accompanying statement?	The agenda of the AGM is structured according to the priority of the agenda items which allow the AGM focus their times for more priority item first.	1. Documents for the 2024 AGM 2. Implementation of AGM resolutions in-the first half of 2024	YES
A.2.15	Does the company give the opportunity for shareholders to place item/s on the agenda of general meetings and/or to request for general meetings subject to a certain percentage?	Yes, the AGM minutes stated that the chairman asked shareholders to provide opinion about the AGM agenda and seek for approval of agenda. The Notice of Organization of 2024 AGM noted: For any inquiries regarding the General Meeting agenda or the business-production operations of the Company prior to the convening date, please send emails to ir@pvcfc.com.vn	1. Minutes and resolutions of AGM 2024 2. Notice of AGM 2024	YES
A.3	Markets for corporate control should be allowed to function in an efficient and transparent manner			1/1
A.3.1	In cases of mergers, acquisitions and/or takeovers requiring shareholders' approval, does the board of directors/commissioners of the company appoint an independent party to evaluate the fairness of the transaction price?	During the reporting period, there is no M&A transactions which required shareholder's approval. In 2024, the company completed an acquisition of KVF. This transaction is under the authorisation of the Board of Director. The Board hired 4 independent professional firms to conduct due diligent in the field of: legal; financial statements, technical, and financial/tax.	Report 1776	YES
A.4	The exercise of ownership rights by all shareholders, including institutional investors, should be facilitated.			1/1
A.4.1	Does the company disclose its practices to encourage shareholders to engage with the company beyond general meetings?	Yes, the company encourages the engagement with shareholders in different method. Details are provided at page 210 of the Annual Report 2023. Few are noted below: 1. Disclosed IR contact details for any communication via email, fax, directly via phone number: 0290 3819 000, website: pvcfc.com.vn, investor relations section: https://www.pvcfc.com.vn/quan-he-dau -tu 2. Attend investor forum 3. Provide investor update monthly (see June and May 2024 investor update as an example)	1. Annual Report 2023 2. May investor update 3. June investor update	YES
A.5	Shares and voting rights			1/1
A.5.1	Where the company has more than one class of shares, does the company publicise the voting rights attached to each class of shares (e.g. through the company website / reports/ the stock exchange/ the regulator's website)?	Yes, this is done according to the Enterprise Law and Charter. The company currently has only one type of stock, common stock.	Charter of PVCFC	YES
A.6	Notice of AGM			5/5
A.6.1	Does each of the resolutions tabled at the most recent annual general meeting deal with only one item, i.e., there is no bundling of several items into the same resolution?	Yes, please see the AGM minutes and resolution. PVCFC shall issue a general resolution and each separate resolution. (approved contents, AGM 2024)	1. Minutes and resolutions of AGM 2023 2. Minutes and resolutions of AGM 2024 3. Approved contents, AGM 2024	YES
A.6.2	Are the company's notice of the most recent AGM/circulars fully translated into English and published on the same date as the local-language version?	PVCFC's notice of the most recent AGM fully translated into English and are published on the same date (12 June 2024) as the local-language version	1. Approved contents, AGM 2024 2. Minutes and resolution of AGM 2024	YES
	Does the notice of AGM/circulars have the following details:
A.6.3	Are the profiles of directors/commissioners ( at least age, academic qualification, date of first appointment, experience, and directorships in other listed companies) in seeking election/re-election included?	In the latest Shareholder meetings which contain the election/re-election of directors, profile of the candidate are included in the meeting documents. Please see the EGM documents 2023 for more details.	Proposal election of BOD	YES
A.6.4	Are the auditors seeking appointment/re-appointment clearly identified?	PVCFC's Document for the 2024 annual general meeting of Shareholders stated that: "The Board of Directors decided to select Deloitte Vietnam Co., Ltd. to audit the 2023 financial statements" at Page 31	Document for the AGM 2024	YES
A.6.5	Were the proxy documents made easily available?	PVCFC disclosed the Form of Attorney through PVCFC's Website which is easily accessible for shareholders. The company also provided guidance on how to fill the form in the documents sent to shareholders before AGM	Form of Attorney	YES
A.7	Insider trading and abusive self-dealing should be prohibited			1/1
A.7.1	Are the directors / commissioners required to report their dealings in company shares within 3 business days?	Charter (article 42, clause 8) and Regulation on Information Disclosure (Article 20, Clause 6) stated that: Within 03 business days as of receiving reports related to securities transactions of insiders and related persons in accordance with this Article, PVCFC shall publish them on the Company's website.	1. Charter of PVCFC 2. Regulation on information disclosure	YES
A.8	Related party transactions by directors and key executives			3/3
A.8.1	Does the company have a policy requiring a committee of independent directors/commissioners to review material RPTs to determine whether they are in the best interests of the company and shareholders?	PVCFC's disclosed in its Annual Report FY 2023, Page 156 as follow: Audit & Risk Management Committee reported to BOD on: (iv) monitoring transactions with related parties including: evaluating transactions between the company, subsidiaries, other companies where PVCFC holds over 50% of charter capital with BOD members, General Director, executive directors of enterprises and related parties; Also article 9 (clause 3) of the Audit Committee Charter requires the Committee to review the related party transactions Article 12 of the Regulations on monitoring conflicts of interest and related person transactions also has this policy	1. Annual Report 2023 2. Charter of PVCFC 3. Regulations on minitoring conflicts of interest and related person transactions 4. Implementation of general meeting fo shareholders resolutions in-the first half of 2024	YES
A.8.2	Does the company have a policy requiring board members (directors/commissioners) to abstain from participating in the board discussion on a particular agenda when they are conflicted?	PVCFC disclosed the Management of Conflict of Interest in PVCFC's Annual Report FY 2023, Page 225 as follow: Specifically, at Point c, Article 9.3 of the Regulation on Managing Conflict of Interest and Related Party transactions requires: "Members of BOD with related interests to the parties in contracts and transactions shall not have the right to vote”.	1. Annual report 2023 2. Regulations on minitoring conflicts of interest and related person transactions	YES
A.8.3	Does the company have policies on loans to directors and commissioners either forbidding this practice or ensuring that they are being conducted at arm's length basis and at market rates?	PVCFC disclosed the Management of Conflict of Interest in PVCFC's Annual Report FY 2023, Page 225. Also, Article 5 of the Regulation on Managing Conflict of Interest and Related Party transactions requires the related party transactions should be conducted in a fair manner. And in Artical 16 of Financial management regulations stipulates: It is strictly forbidden to use the Company’s funds to lend to individuals ororganizations for purposes unrelated to the Company’s business activities	1. Annual report 2023 2. Regulations on minitoring conflicts of interest and related person transactions 3. Financial management Regulation 4. Implementation of AGM resolutions in-the first half of 2024	YES
A.9	Protecting minority shareholders from abusive actions			2/2
A.9.1	Does the company disclose that RPTs are conducted in such a way to ensure that they are fair and at arms' length?	PVCFC disclosed the Management of Conflict of Interest in PVCFC's Annual Report FY 2023, Page 225: The regulations clearly stipulate principles and instructions related to identification, prevention and mechanisms for receiving, processing information, and reporting conflicts of interest that may arise at PVCFC. These regulations also stipulate instructions on improving management and supervision efficiency, increasing transparency in transactions with related persons at PVCFC; clearly specifying approval authority of the General Meeting of Shareholders and BOD; order, approval procedures, cases of invalid contracts and transactions related to contracts and transactions between PVCFC and related persons.	1. Annual report 2023 2. Regulations on minitoring conflicts of interest and related person transactions 3. Implementation of AGM resolutions in-the first half of 2024	YES
A.9.2	In case of related party transactions requiring shareholders' approval, is the decision made by disinterested shareholders?	PVCFC stated in its Regulation on Monitoring Conflicts of Interest and Related Person Transactions, Page 15 as follow: Members of the Board of Directors who have interests related to the parties in the contract or transaction do not have the right to vote	1. Regulations on minitoring conflicts of interest and related person transactions 2. Minutes and resolutions of 2023 AGM	YES

C: Sustainability and Resilience

No.	Question	Quote	Evidence	Response
C	Sustainability and Resilience			22/22
C.1	Sustainability-related disclosure should be consistent, comparable and reliable, and include retrospective and forward-looking material information that a reasonable investor would consider important in making an investment or voting decision			6/6
	Material Sustainability-related information should be specified
C.1.1	Does the company identify/report ESG topics that are material to the organization’s strategy?	Yes. Page 216-219 of the Annual Integrated report disclose the method of determining material sustainability topics and the list of materials topics for sustainability reporting. Also, page 200 of the Annual Integrated Report disclosed the ESG strategy orientation of the Company	Annual Report 2023	YES
C.1.2	Does the company identify climate change as an issue?	Page 155 of the annual report stated that climate change is a material issues Page 205 mentions how the company address climate risk	Annual Report 2023	YES
C.1.3	Does the company adopt an internationally recognized reporting framework or standard for sustainability (i.e. GRI, Integrated Reporting, SASB, IFRS Sustainability Disclosure Standards)?	Yes, Page 194 of the Annual Integrated Report mentions that the report is prepared in reference to GRI 2021 Universal Standards, SDG, IFA and FAO guidelines.	Annual Report 2023	YES
	If a company publicly sets a sustainability-related goal or target, the disclosure framework should provide that reliable metrics are regularly disclosed in an easily accessible form
C.1.4	Does the company disclose quantitative sustainability target?	Page 236 of the Annual Integrated Report mentioned that by 2025 PVCFC will strive to reduce 5% of energy consumption from the baseline of 2022.	Annual Report 2023	YES
C.1.5	Does the company disclose sustainability-related performance progress in relation to its previously set targets?	Yes, page 236 of the Annual Integrated Report disclose the progress of the implementation of the Energy Consumption Target.	Annual Report 2023	YES
C.1.6	Does the company confirm that its Sustainability Report / Reporting is reviewed and /or approved by the Board or Board Committee?	Page 206 of the Annual Integrated Report mentioned that the Board "approves information disclosure on sustainable development" The BOD reviewed and approved the 2023 Sustainability Report (please see the Decision 2688/QD-PVCFC on the approval of the 2023 Sustainability Report)	1. Annual Report 2023 2. 2023 Sustainability Report	YES
C.2	Corporate governance frameworks should allow for dialogue between a company, its shareholders and stakeholders to exchange views on sustainability matters			2/2
C.2.1	Does the company engage internal stakeholders to exchange views and gather feedback on sustainability matters that are material to the business of the company?	"PVCFC interacts with internal stakeholders (e.g. employees) through various methods such as survey, interview, workshop or online platforms to collect their contributed opinions, feedback, concerns and expectations.". See page 214 of the Annual Integrated Report	Annual Report 2023	YES
C.2.1	Does the company engage external stakeholders to exchange views and gather feedback on sustainability matters that are material to the business of the company?	"We analyze the input information collected from stakeholders to identify common themes, trends, and priorities. Then, we rely on factors such as the importance of the issue, the impact of the issue on PVCF Candits stakeholders, urgency and feasibility to determine the priority level of the concerns of stakeholders." See page 210-215 of the Annual Integrated Report	Annual Report 2023	YES
C.3	The corporate governance framework should ensure that boards adequately consider material sustainability risks and opportunities when fulfilling their key functions in reviewing, monitoring and guiding governance practices, disclosure, strategy, risk management and internal control systems, including with respect to climate-related physical and transition risks			1/1
	Boards should assess whether the company’s capital structure is compatible with its strategic goals and its associated risk appetite to ensure it is resilient to different scenarios
C.3.1	Does the company disclose that the board reviews on an annual basis that the company's capital and debt structure is compatible with its strategic goals and its associated risk appetite?	"As a yearly activity, BOD evaluates its capital resources, its capital structure of PVCFC to ensure appropriateness with the company’s long-term business strategy as well as risk appetite identified by the company". See page 155 of the Annual Integrated Report	Annual Report 2023	YES
C.4	The corporate governance framework should recognise the rights of stakeholders established by law or through mutual agreements and encourage active co- operation between corporations and stakeholders in creating wealth, jobs, and the sustainability of financially sound enterprises.			7/7
	Does the company disclose a policy and practices that address:
C.4.1	The existence and scope of the company's efforts to address customers' welfare?	Farmer/ customer welfare is a sustainable materials topic as defined in the Annual Integrated Report of PVCFC which also includes how PVCFC protect customer rights. Please see page 212-213 and page 247-251; page 256-259 of the Annual Integrated Report	Annual Report 2023	YES
C.4.2	Supplier/contractor selection procedures?	"Impacts of business and production activities of PVCFC on environmental and social issues not only come from internal activities at the plant. We are fully aware of environmental and social impacts caused by business and production activities and process of material, chemical supply as well as input services for business and production activities. Therefore, in the process of selection of suppliers, it is required to select suppliers who fully comply with environmental and social regulations. In the following years, we will step by step work out deeper assessment criteria on environmental and social issues to evaluate suppliers." In addition, The Board of Directors has committed that PVCFC's evaluation and selection of suppliers always focus on environmental and social factors for long-term development, in accordance with PVCFC's strategic development orientation. These factors include the actual and potential impacts of the suppliers on the environment and society. The selection of suppliers always ensures a harmonious balance between economic, environmental, and social factors (ESG). The Board of Directors has decided that PVCFC selects suppliers who comply with environmental and social legal requirements for sustainable development (ESG). (please see the Resolution 2407/NQ-PVCFC & page 25 Sustainability Report 2023)	1. Annual report 2023 2. Resolution 2407 3. Sustainability Report 2023	YES
C.4.3	The company's efforts to ensure that its value chain is environmentally friendly or is consistent with promoting sustainable development?	As a fertilizer manufacturer, PVCFC's business and production activities have environmental and social impacts throughout the value chain. We are aware of the importance of identifying, evaluating and managing the impacts of PVCFC's production and business activities on environmental and social factors throughout PVCFC's value chain. Detailed analysis is provided on page 199 of the AR. Also see page 245 for the sustainable supply chain. In addition, please see the Resolution 2407/NQ-PVCFC	1. Annual report 2023 2. Resolution 2407	YES
C.4.4	The company's efforts to interact with the communities in which they operate?	PVCFC's approaches to communities: "- Co-ordinate with local authorities; - Disseminate and raise awareness of environmental safety; - Promote bilateral exchanges through events" Please see page 252-255 of the Annual Integrated Report	Annual Report 2023	YES
C.4.5	The company's anti-corruption programmes and procedures?	"PVCFC issued the Code of Business Conduct clearly stipulated in Article 17. Anti-corruption and bribery: "PVFCFC's success is based on the product and service quality, not based on illegal actions or unethical conduct. PVCFC does not tolerate acts of corruption or bribery." Also see page 223 of the Annual Integrated Report We also informed the company’s anti-corruption programmes in the Report 1776/BC-PVCFC about the implementation of Resolutions of the 2024 AGM in the first half of 2024.	1. Annual report 2023 2. Code of Business conduct 3. Report 1776/BC-PVCFC	YES
C.4.6	How creditors' rights are safeguarded?	PVCFC respects the legitimate interests of its creditors and commits to ensuring that these legal rights are protected. Depending on the specific situation as well as the requirements and results of negotiations with the creditors, PVCFC commits to using one or more of the following measures to ensure the creditor’s rights: • Using the PVCFC's assets as collateral to secure the borrowing • Using mortgage guarantees or other forms as agreed with the creditors. • Using debt covenant including financial ratios such as Debt/Equity, Interest Coverage Ratio, Current Ratio • Negotiating with creditors on groups of safeguard measures for assets financed by the creditors, such as purchasing insurance, asset maintenance, etc. • Periodically reporting on the implementation of guarantee clauses as well as disclosing information about measures to ensure the creditors' rights are upheld. • Other safeguard measures as agreed with the creditors. The application of any safeguard measure always ensures a harmonious balance of interests between the creditors and PVCFC, and complies with legal regulations. See more information at page 35 of the Sustainability Report 2023, page 35 (stakeholder engagement)	1. Resolution 2407 2. Sustainability Report 2023	YES
C.4.7	Does the company have a separate report/section that discusses its efforts on environment/economy and social issues?	The company disclose its environment and social issues on a separate chapter in their Annual Integrated Report	Annual Report 2023	YES
C.5	Where stakeholder interests are protected by law, stakeholders should have the opportunity to obtain effective redress for violation of their rights			1/1
C.5.1	Does the company provide contact details via the company's website or Annual Report which stakeholders (e.g. customers, suppliers, general public etc.) can use to voice their concerns and/or complaints for possible violation of their rights?	Yes, please see home page of the investor relation in PVCFC website. Also see page 210-215 of the Annual Integrated Report The company has also announced the whistleblowing procedures on website. Please also see page 45 of the Sustainability Report for the reporting channel.	1. Annual Report 2023 2. Whistleblowing procedures 3. Sustainability Report 2023	YES
C.6	Mechanisms for employee participation should be permitted to develop.			3/3
C.6.1	Does the company explicitly disclose the policies and practices on health, safety and welfare for its employees?	Practices & policies disclosed: - Occupational health services - Policy to attract talent & Employee benefits (Page 239-245 of the Annual Integrated Report) Please see page 240 of the Annual Integrated Report	Annual Report 2023	YES
C.6.2	Does the company explicitly disclose the policies and practices on training and development programmes for its employees?	- "Training & coaching policies: the Company builds human resource training and development plans including in-depth management training courses, regular training courses for working skills, foreign language as well as other internal training course for employees" (page 109) - "The Company has set up talent attraction policies, training personnel according to expert ranks, and internship programs to supplement human resources." (page 206) Also see page 242-243 for the actual training activities	Annual Report 2023	YES
C.6.3	Does the company have a reward/compensation policy that accounts for the performance of the company beyond short-term financial measures?	- "The salary and bonus policy for employees not only depends on the Company's business results in the year but also based on efficiency/level of job satisfaction, compliance issues with regulations related to ethics and other internal processes." . PVCFC also reviews other long-term factors such as past performance/compliance assessment results to consider the salary and bonus. When the Company has profits or profits exceeding the plan, a part is deducted as a reward fund and spent in the following years. See page 107 of the Annual Integrated Report. Also, the Board agreed that the evaluation of the Board members should also based on the sustainability criteria	Annual Report 2023	YES
C.7	Stakeholders including inpidual employee and their representative bodies, should be able to freely communicate their concerns about illegal or unethical practices to the board and their rights should not be compromised for doing this.			2/2
C.7.1	Does the company have a whistle blowing policy which includes procedures for complaints by employees and other stakeholders concerning alleged illegal and unethical behaviour and provide contact details via the company's website or annual report	- "The regulation of Whistleblowing were issued according to Decision No. 204/QD-BOD dated October 02, 2023 and published in Vietnamese and English language on the Company's website." - "PVCFC has established a specialized contact information channel managed by the Legal and Compliance pision for parties in interest to voice concerns and/or complaints about potential violations that can affect their interests. The results, after being preliminarily processed, are sent to the Whistleblowing Council for a final decision. BOD is required to ensure the independence of this Council." (page 223) The company has also announced the whistleblowing procedures on website	1. Annual report 2023 2. Regulations on Whistleblowing 3. Whistleblowing procedures	YES
C.7.2	Does the company have a policy or procedures to protect an employee/person who reveals alleged illegal/unethical behaviour from retaliation?	"The whistleblower policy guarantees confidentiality of anonymous reporting, providing principles and measures to protect whistleblowers who reveal information about deemed illegal, immoral activities from retaliation" (page 223) See Article 5 of the Whistleblowing Policy	1. Annual report 2023 2. Rgulations on Whistleblowing	YES

D: Disclosure and Transparency

No.	Question	Quote	Evidence	Response
D	Disclosure and Transparency			33/33
D.1	Transparent ownership structure			5/5
D.1.1	Does the information on shareholdings reveal the identity of beneficial owners, holding 5% shareholding or more?	Yes. Page 155 of the integrated annual report.	Annual Report 2023	YES
D.1.2	Does the company disclose the direct and indirect (deemed) shareholdings of major and/or substantial shareholders?	Yes. Page 155 of the integrated annual report.	Annual Report 2023	YES
D.1.3	Does the company disclose the direct and indirect (deemed) shareholdings of directors (commissioners)?	Yes, page 146-147 of the integrated annual report.	Annual Report 2023	YES
D.1.4	Does the company disclose the direct and indirect (deemed) shareholdings of senior management?	Yes, page 102 of the integrated annual report.	Annual Report 2023	YES
D.1.5	Does the company disclose details of the parent/holding company, subsidiaries, associates, joint ventures and special purpose enterprises/ vehicles (SPEs)/ (SPVs)?	PetroVietnam Ca Mau Fertilizer Joint Stock Company currently has 01 subsidiary, PetroVietnam Packaging Joint Stock Company (PPC). Ratio of PVCFC holding PPC’s charter capital: 51.03% Details can be found at page 53 of the annual report	Annual Report 2023	YES
D.2	Quality of Annual Report			6/6
	Does the company's annual
D.2.1	Corporate objectives	Yes, page 91 of the integrated annual report.	Annual Report 2023	YES
D.2.2	Financial performance indicators	Yes, page 100 of the integrated annual report.	Annual Report 2023	YES
D.2.3	Non-financial performance indicators	Yes, page 197 of the integrated annual report disclose environmental and social indicators	Annual Report 2023	YES
D.2.4	Dividend policy	2024 AGM resolution approved the dividend for 2023 is at 20% (on page 3) and stated projected dividend for 2024 is 10% (on page 4)	Minutes and resolutions of AGM 2024	YES
D.2.5	Biographical details (at least age, academic qualifications, date of first appointment, relevant experience, and any other directorships of listed companies) of all directors/commissioners	PVCFC has disclosed biographical details through corporate website and PVCFC's Annual Report FY 2023, page 54-63 Page 146-147 also state the starting time of the current position for each director	Annual Report 2023	YES
	Corporate Governance Confirmation Statement
D.2.6	Does the Annual Report contain a statement confirming the company's full compliance with the code of corporate governance and where there is non- compliance, identify and explain reasons for each such issue?	Page 154 of the Annual report. PVCFC has 100% complied with corporate governance regulations in accordance with current legal regulations of Vietnam. Also PVCFC commit to fully comply with ACGS 2023	Annual Report 2023	YES
D.3	Remuneration of Members of the Board and Key Executives			4/4
D.3.1	Is there disclosure of the fee structure for non-executive directors/commissioners?	PVCFC has disclosed fee structure, including Salary, remuneration and benefits of each BOD member through PVCFC's Annual Report FY 2023, Page 178 - 179. PVCFC applies the best measures to identify BOD effectiveness through the BOD evaluation process. All BOD members are evaluated at least once a year to appraise their work performance as a governance entity and operational effectiveness of BOD to make appropriate adjustments.	Annual Report 2023	YES
D.3.2	Does the company publicly disclose [i.e. annual report or other publicly disclosed documents] details of remuneration of each non-executive director/commissioner?	PVCFC has disclosed details of remuneration, including Salary, remuneration and benefits of each BOD member through PVCFC's Annual Report FY 2023, Page 178 - 179.	Annual Report 2023	YES
D.3.3	Does the company disclose its remuneration (fees, allowances, benefit-in-kind and other emoluments) policy/practices (i.e. the use of short term and long term incentives and performance measures) for its executive directors and CEO?	PVCFC has disclosed fee structure, including Salary, remuneration and benefits of each BOD member through PVCFC's Annual Report FY 2023, Page 178 - 179. On a yearly basis, BOD evaluates work performance of each member of Management and Executive Boards through self-evaluation of each member. Then, BOD organizes an official meeting for careful consideration to identify work performance, contribution and efforts made by each member of BOD in an accurate, full and objective manner. Evaluation results based on 3 levels in correspondence with the weighing system as bonus and salary formulation such as (1) Excellent performance: 1.20; (2) task completion: 1.00; (3) task non-completion: salary: 0.80 and bonus: 0.00. Evaluation of work performance of each member shall be considered and applied by BOD in upcoming appropriate time.	Annual Report 2023	YES
D.3.4	Does the company publicly disclose [i.e. annual report or other publicly disclosed documents] the details of remuneration of each of the executive directors and CEO [if he/she is not a member of the Board]?	Yes, please see page 178-179 of the annual report. The CEO is also a board member.	Annual Report 2023	YES
D.4	Disclosure of related party transactions (RPT)			2/2
D.4.1	Does the company disclose its policy covering the review and approval of material RPTs?	Yes, the company has a separate policy to manage related party transaction. Also in the annual report, the company disclosed how they manage conflict of interest including related party transaction on page 225.	1. Annual report 2023 2. Regulations on minitoring conflicts of interest and related person transactions	YES
D.4.2	Does the company disclose the name, relationship, nature and value for each material RPTs?	Page 181-183 of the Annual report discloses the details of related party transactions during the year.	Annual Report 2023	YES
D.5	Directors and commissioners dealings in shares of the company			1/1
D.5.1	Does the company disclose trading in the company's shares by insiders?	PVCFC has disclosed trading in the company's shares by insiders through PVCFC's Annual Report FY 2023, Page 181. In 2023, Mr. Van Tien Thanh - BOD member cum General Director purchased 79,000 DCM shares, a number of shares hold after the transaction is 109,000 shares. In addition, the Company, in 2023, received no information about other insider trading	Annual Report 2023	YES
D.6	Mechanisms for employee participation should be permitted to develop.			2/2
	Where the same audit firm is engaged for both audit and non-audit services
D.6.1	Are the audit and non-audit fees disclosed?	PVCFC has disclosed the audit and non-audit fees through PVCFC's Annual Report FY 2023, Page 157. Audit service fee: 927.8 million VND (VAT included) Non-audit service fee: 333,7 million VND	Annual Report 2023	YES
D.6.2	Does the non-audit fee exceed the audit fees?	PVCFC has disclosed the audit and non-audit fees through PVCFC's Annual Report FY 2023, Page 157. Audit service fee: 927.8 million VND (VAT included) Non-audit service fee: 333,7 million VND Non-audit fee does not exceed the audit fees	Annual Report 2023	NO
D.7	Medium of communications			4/4
	Does the company use the following modes of communication?
D.7.1	Quarterly reporting	The company published it’s quarterly financial report on website	Financial report	YES
D.7.2	Company website	PVCFC has set up company website	Website	YES
D.7.3	Analyst's briefing	Yes, the company has disclosed the periodical analysis of Securities Company. In addition, the company also published its monthly operational update for investors/shareholders	Link Link	YES
D.7.4	Media briefings /press conferences	Yes, the company has disclosed the periodical analysis of Securities Company. In addition, the company also published its monthly operational update for investors/shareholders PVCFC also quoted the media coverage on the company in the website	Link Link Link	YES
D.8	Timely filing/release of annual/financial reports			3/3
C.8.1	Are the audited annual financial report / statement released within 120 days from the financial year end?	PVCFC has disclosed the audited annual financial report 60 days from the financial year end. PVCFC's financial year end at 31/12 annually PVCFC has disclosed its Audited Annual Financial report FY 2023 on 29/02/2024	Audited consolidated financial statements 2023	YES
C.8.2	Is the annual report released within 120 days from the financial year end?	PVCFC has disclosed the Annual report within 79 days from the financial year end. PVCFC's financial year end at 31/12 annually PVCFC has disclosed its Annual Report FY 2023 on 19/03/2024	Annual Report 2023	YES
D.8.3	Is the true and fairness/fair representation of the annual financial statement/reports affirmed by the board of directors/commissioners and/or the relevant officers of the company?	PVCFC's BOD has affirmed the true and fairness representation of the annual financial report FY 2023. The Executive Board of the Company is responsible for preparing the consolidated financial statements, which give a true and fair view of the consolidated financial position of the Company as at 31 December 2023	Audited consolidated financial statements 2023	YES
D.9	Company website			6/6
	Does the company have a website disclosing up-to-date information on the following:
D.9.1	Financial statements/reports (latest quarterly)	PVCFC has disclosed the latest quarterly financial report for the 2nd quarter of year 2024	Q2.2024 Consolidated Financial Statements	YES
D.9.2	Materials provided in briefings to analysts and media	Yes, the company has disclosed the periodical analysis of Securities Company. In addition, the company also published its monthly operational update for investors/shareholders	1. Research-analyst 2. Other-information-disclosures	YES
D.9.3	Downloadable annual report	PVCFC has disclosed the Downloadable Annual Report FY 2023 through PVCFC's Website	Annual Report 2023	YES
D.9.4	Notice of AGM and/or EGM	PVCFC has disclosed the notice and documents for AGM 2024 separately well before the meeting PVCFC has disclosed the notice and documents for EGM 2023 separately well before the meeting	1. Notice of the AGM 2024 2. Documents for AGM 2024 3. EGM 2023 notice 4. EGM 2023 Documents	YES
D.9.5	Minutes of AGM and/or EGM	PVCFC has disclosed the Minutes of AGM 2024 and EGM 2023 through PVCFC's Website	1. Minutes and Resolution of AGM 2024 2. Minutes of EGM 2023	YES
D.9.6	Company's constitution (company's by-laws, memorandum and articles of association)	Company charter is published on website	Charter of PVCFC	YES
D.10	Investor relations			1/1
D.10.1	Does the company disclose the contact details (e.g. telephone, fax, and email) of the officer / office responsible for investor relations?	PVCFC has disclosed the contact details for investor relations through PVCFC's Website Investor Relations Contact: Do Thanh Hung 02903819000_ext 570 Mobile: 0913897704 ir@pvcfc.com.vn This is also disclosed in page 16 and 210 of the Annual Report	Website Link	YES

E: Responsibilities of the Board

No.	Question	Quote	Evidence	Response
E	Responsibilities of the Board			61/63
E.1	Board Duties and Responsibilities			6/6
	Clearly defined board responsibilities and corporate governance policy
E.1.1	Does the company disclose its corporate governance policy / board charter?	PVCFC has disclosed its Internal Regulation on Governance on PVCFC's Website PVCFC has also disclosed its Regulation on operation of the board of directors	1. Regulation on operation of the BOD 2. Internal regulations of governance	YES
E.1.2	Are the types of decisions requiring board of directors/commissioners' approval disclosed ?	Yes, It's defined in Article 26 of the Charter. Also, the company disclose this on page 164-167 of the Annual Report the actual board activities in 2023	1. Charter of PVCFC 2. Annual report 2023	YES
E.1.3	Are the roles and responsibilities of the board of directors/commissioners clearly stated ?	PVCFC has disclosed the function of the Board through PVCFC's Annual Report FY 2023, Page 154 - 155 PVCFC has also disclosed the Field of responsibility for each BOD member through PVCFC Annual Report FY 2023, Page 158 - 159	Annual Report 2023	YES
	Corporate Vision/Mission
E.1.4	Does the company have an updated vision and mission statement?	PVCFC has disclosed the updated Vision and mission statement through PVCFC's Annual Report FY 2023, Page 11 Vision: To become the leading company in the region in the field of fertilizer production and trading. Mission: Contribute to fertilizer supply and food security by pioneering nutritional solutions for plants.	Annual Report 2023	YES
E.1.5	Does the board of directors play a leading role in the process of developing and reviewing the company's strategy at least annually?	PVCFC's BOD played a leading role in the process of developing and reviewing the company's strategy every 6 months as disclosed in PVCFC's Annual Report FY 2023, Page 155. BOD has reviewed business and production strategy at least 1 time in every 6 months through BOD meetings. Also, the 3-year board agenda (from 2024-2026) also included strategy review in the relevant board meeting.	1. Annual report 2023 2. The 3-year board agenda (2024-2026)	YES
E.1.6	Does the board of directors have a process to review, monitor and oversee the implementation of the corporate strategy?	BOD members reviewed, monitored and oversee the implementation of the corporate strategy as stated in PVCFC's Annual Report FY 2023, Page 155. To make these effective, before BOD meetings, the Executive Board should need to provide reports on implementation of business strategy approved by BOD and being sent to BOD members for consideration. BOD has also assigned jobs for individuals in charge of reviewing business strategies to report to BOD.	Annual Report 2023	YES
E.2	Board structure			23/24
	Code of Ethics or Conduct
E.2.1	Are the details of the code of ethics or conduct disclosed?	PVCFC's disclosed its Code of Conduct through PVCFC's Website and PVCFC's Annual Report FY 2023, Page 223	1. Code of business conduct 2. Annual report 2023	YES
E.2.2	Are all directors/commissioners, senior management and employees required to comply with the code/s?	Yes, it's defined in the CoC. Also, page 223 of the Annual Report re-emphasize this "The Code provides specific guidance on how to behave as an employee (including members of BOD and Executive Board) of PVCFC when interacting with any related entities"	Code of business conduct	YES
E.2.3	Does the company have a process to implement and monitor compliance with the code/s of ethics or conduct?	Article 25 of the Code mentioned that the Board is responsible for supervising the execution of the Code of Conduct. It also defines the role of Executive and middle management in implementing and monitoring the implementation of the code. Also, PVCFC stated different channels which employees can voice up for any ethical matters. Page 46 of the sustainability report also mentioned that PVCFC create different whistleblowing lines for employees and others to report on non-compliance. The procedures to handle reports is disclosed in the website	1. Code of business conduct 2. Whistleblowing procedures	YES
	Board Structure & Composition
E.2.4	Do independent directors/commissioners make up at least 50% of the board of directors/commissioners?	PVCFC's independent directors ratio is only 25% of BOD as disclosed in PVCFC's Annual Report FY 2023, Page 148-149	Annual Report 2023	NO
E.2.5	Does the company have a term limit of nine years or less or 2 terms of five years1 each for its independent directors/ commissioners? 1 The five years term must be required by legislation which pre-existed the introduction of the ASEAN Corporate Governance Scorecard in 2011	PVCFC's independent directors' term have not exceeded the limit of 9 years or 2 terms of 5 years as documented in PVCFC's Annual Report, Page 146 - 147 The Company charter (Article 25, clause 2) requires each director term should not exceed 5 years. An independent director should not sit in the board in more than 2 consecutive terms. A director should not sit in the board of more than 5 other companies	1. Annual report 2023 2. Charter of PVCFC	YES
E.2.6	Has the company set a limit of five board seats that an individual independent/non-executive director/commissioner may hold simultaneously?	PVCFC has set the limit of 5 Board seats that an individual Independent/non - executive Director/ Commissioner may hold simultaneously through PVCFC's Annual Report FY 2023, Page 149. This is also required by the Enterprise Law	1. Annual report 2023 2. Charter of PVCFC	YES
E.2.7	Does the company have any executive directors who serve on more than two boards of listed companies outside of the group?	PVCFC has no executive directors who serve on more than two boards of listed companies outside of the group as stated in PVCFC's Annual Report FY 2023 (page 148-149)	Annual Report 2023	YES
	Nominating Committee
E.2.8	Does the company have a Nominating Committee?	PVCFC has publicly disclosed the existence of Human Capital and Compensation Committee (similar to Nominating and Remuneration committee) through PVCFC's Annual Report FY 2023, page 157. The charter of the Committee can also be found on website	1. Annual report 2023 2. Regulation on organization and operation of HRC Committee	YES
E.2.9	Is the Nominating Committee comprised of a majority of independent directors/commissioners?	Annual Report FY 2023, Page 149. The Committee comprises of 2 members who are both independent directors: Mr Truong Hong (chairman) and Ms Hoa (members)	Annual Report 2023	YES
E.2.10	Is the chairman of the Nominating Committee an independent director/commissioner?	The Chairman of the HRC committee is Mr. Truong Hong - Independent Director as disclosed in PVCFC's Annual Report FY 2023, Page 149	Annual Report 2023	YES
E.2.11	Does the company disclose the terms of reference/ governance structure/charter of the Nominating Committee?	PVCFC has disclosed the regulation on organization and operation of the HR and Compensation Committee through PVCFC's Website	Regulation on organization and operation of HRC Committee	YES
E.2.12	Is the meeting attendance of the Nominating Committee disclosed and if so, did the Nominating Committee meet at least twice during the year?	PVCFC disclosed the meeting attendance of the HR and Compensation Committee through PVCFC's Annual Report FY 2023, Page 152. During 2023, the Committee met 2 times. - June 30, 2023, (01/BB-QTNS&LT) - December 26, 2023 (02/BB-QTNSLT)	Annual Report 2023	YES
	Remuneration Committee / Compensation Committee
E.2.13	Does the company have a Remuneration Committee?	PVCFC has publicly disclosed the existence of Human Capital and Compensation Committee (similar to Nominating and Remuneration committee) through PVCFC's Annual Report FY 2023, page 157. The charter of the Committee can also be found on website	Annual Report 2023	YES
E.2.14	Is the Remuneration Committee comprised entirely of non-executive directors/commissioners with a majority of independent directors/commissioners ?	The Chairman of the HC&C committee is Mr. Truong Hong - Independent Director as disclosed in PVCFC's Annual Report FY 2023, Page 149	Annual Report 2023	YES
E.2.15	Is the chairman of the Remuneration Committee an independent director/commissioner?	Annual Report FY 2023, Page 149. The Committee comprises of 2 independent directors: Mr Truong Hong (chairman) and Ms Hoa (members)	Annual Report 2023	YES
E.2.16	Does the company disclose the terms of reference/ governance structure/ charter of the Remuneration Committee?	PVCFC has disclosed the regulation on organization and operation of the HR and Compensation Committee through PVCFC's Website	Regulation on organization and operation of HRC Committee	YES
E.2.17	Is the meeting attendance of the Remuneration Committee disclosed and, if so, did the Remuneration Committee meet at least twice during the year?	PVCFC disclosed the meeting attendance of the HR and Compensation Committee through PVCFC's Annual Report FY 2023, Page 152. During 2023, the Committee met 2 times. - June 30, 2023, (01/BB-QTNS&LT) - December 26, 2023 (02/BB-QTNSLT)	Annual Report 2023	YES
	Audit Committee
E.2.18	Does the company have an Audit Committee?	PVCFC has publicly disclosed the existence of Audit Committee through PVCFC's Annual Report FY 2023, page 156	Annual Report 2023	YES
E.2.19	Is the Audit Committee comprised entirely of non-executive directors/commissioners with a majority of independent directors/commissioners?	PVCFC disclosed the member of the Audit Committee through PVCFC's Annual Report FY 2023, Page 148 - 149. At the reporting date, 100% Audit and Risk Committee are non-executive directors.	Annual Report 2023	YES
E.2.20	Is the chairman of the Audit Committee an independent director/commissioner?	The Chairwomen of the Audit committee is Ms. Do Thi Hoa - Independent Director as disclosed in PVCFC's Annual Report FY 2023, Page 149	Annual Report 2023	YES
E.2.21	Does the company disclose the terms of reference/governance structure/charter of the Audit Committee?	PVCFC has disclosed the regulation on organization and operation of the HR and Compensation Committee through PVCFC's Website	Regulation on organization and operation of ARM Committee	YES
E.2.22	Does at least one of the independent directors/commissioners of the committee have accounting expertise (accounting qualification or experience)?	PVCFC disclosed the expertise of members of the Audit Committee through PVCFC's Annual Report FY 2023, Page 149. Ms. Do Thi Hoa - Chairwomen of the Committee - has a Bachelor degree of Industrial Accounting	Annual Report 2023	YES
E.2.23	Is the meeting attendance of the Audit Committee disclosed and, if so, did the Audit Committee meet at least four times during the year?	PVCFC disclosed the meeting attendance of the Audit & Risk Management Committee through PVCFC's Annual Report FY 2023, Page 152. The Committee met 4 times in 2023: - March 22, 2023, (01/BB-UBKT&QTRR) - July 26, 2023, (02/BB-UBKT&QTRR) - September 26, 2023 (03/BB-UBKT&QTRR) - December 13, 2023 (04/BB-UBKT&QTRR)	Annual Report 2023	YES
E.2.24	Does the Audit Committee have primary responsibility for recommendation on the appointment, and removal of the external auditor?	PVCFC governance structure include Supervisory Board (who reports to Shareholders) and Board's Audit Committee. Page 168 of the Annual report mentions that the Supervisory Board review and recommend the independent auditor for the AGM's approval. This is also mentioned in the Supervisory Board Regulation	Annual Report 2023	YES
E.3	Board Processes			20/20
	Board meetings and attendance
E.3.1	Are the board of directors meeting scheduled before the start of financial year?	The Board has approved the 2023 Operations Plan and the Board Meeting schedule and agenda for 3 years period from 2024-2026. These plan are published on website.	1. The 2023 Operations Plan of BOD 2. The 3 year operations plan of BOD	YES
E.3.2	Does the board of directors/commissioners meet at least six times during the year?	PVCFC disclosed the number of meetings during the year of 13 times during the year through PVCFC's Annual Report FY 2023, Page 154	Annual Report 2023	YES
E.3.3	Has each of the directors/commissioners attended at least 75% of all the board meetings held during the year?	PVCFC disclosed the attendance rates of meetings during the fiscal year of 2023. All members attended 100% meeting. Please see detals at PVCFC's Annual Report FY 2023, Page 154	Annual Report 2023	YES
E.3.4	Does the company require a minimum quorum of at least 2/3 for board decisions?	Yes. The Article 29, item 8 states "A meeting of the Board of Directors shall be held when it is attended by at least three fourths (3/4) of the members."	Charter of PVCFC	YES
E.3.5	Did the non-executive directors/commissioners of the company meet separately at least once during the year without any executives present?	PVCFC disclosed the separated meeting of non-executive directors 1 time during the fiscal year without any executives present through PVCFC's Annual Report FY 2023, Page 154. In 2023, the non-executive members of the BOD (without the presence of the General Director) held two separate meetings to discuss issues related to the operational excellence of PVCFC’s management levels and to review the planning of positions under the BOD’s management authority (Meeting minutes No. 05.1/BB-PVCFC-2023 dated April 18th, 2023, and No. 10.1/BB-PVCFC-2023 dated September 26th, 2023). In the first half of 2024, the non-executive members of the BOD (without the presence of the General Director) held meetings to discuss the following matters: Promoting the enhancement of the BOD's operational efficiency in accordance with best practices and setting the operational direction of the Office of BOD (Meeting minutes No. 03/BB-PVCFC-2023 dated January 29th, 2024, and No. 08.1/BB-PVCFC-2024 dated May 31st, 2024)./. (Report on corporate governance semiannual 2024, page 6)	1. Annual report 2023 2. Report on corporate governance semiannual 2024 3. Implementation of AGM in the first half of 2024	YES
	Access to information
E.3.6	Are board papers for board of directors/commissioners meetings provided to the board at least five business days in advance of the board meeting?	As stated in PVCFC's Annual Report FY 2023, Page 154, documents of BOD meetings are sent to members 05 days before the date of organizing meetings and updated before the meetings.	Annual Report 2023	YES
E.3.7	Does the company secretary play a significant role in supporting the board in discharging its responsibilities?	PVCFC disclosed the significant role of the company secretary in supporting the Board in discharging its responsibilities through PVCFC's Annual Report FY 2023, Page 154 The BOD, with effective support from Corporate Secretary, oversees compliance with regulations and selected corporate governance frameworks.	Annual Report 2023	YES
E.3.8	Is the company secretary trained in legal, accountancy or company secretarial practices and has kept abreast on relevant developments?	PVCFC's Company secretary received training and programs of updating new regulations on Corporate governance as stated in PVCFC's Annual Report FY 2023, Page 169	Annual Report 2023	YES
	Board Appointments and Re-Election
E.3.9	Does the company disclose the criteria used in selecting new directors/commissioners?	PVCFC has disclosed the criteria for selection of new director in the documents sent to EGM 2023. It's defined in Article 2.2 of the MEMBERS OF THE BOARD ELECTION REGULATION (Part 2, page 11) The Board of Directors assigns the Nomination and Remuneration Committee, to develop the criteria for selecting members of the Board of Directors (please see the Resolution 2407/NQ-PVCFC)	1. Documents of EGM 2024 2. Resolution 2407	YES
E.3.10	Did the company describe the process followed in appointing new directors/commissioners?	PVCFC described the process of seeking and selecting new directors/commissioners through PVCFC's Annual Report FY 2023, Page 154 - 155. Apart from nomination from shareholders/groups of shareholders owning from 10% of capital and up, BOD including independent Directors also seek candidates from their networks as well as discuss with other professional organizations. As a result, Mr. Nguyen Duc Thuan has been nominated by a major shareholder and app	Annual Report 2023	YES
E.3.11	Are all directors/commissioners subject to re-election every 3 years; or 5 years for listed companies in countries whose legislation prescribes a term of 5 years(2) each? 2 The five years term must be required by legislation which pre-existed the introduction of the ASEAN Corporate Governance Scorecard in 2011	Article 25, item 2 defines terms of director is 5 years and independent director can not sit in the board for more than 2 consecutive terms.	Charter of PVCFC	YES
	Remuneration Matters
E.3.12	Do the shareholders or the Board of Directors approve the remuneration of the executive directors and/or the senior executives?	The AGM approved the remuneration of the Board (including executive board members). The Board approved the remuneration of the senior management. Please see AGM minutes 2024. PVCFC also disclosed the approval of the remuneration of executive directors and/or the senior executives through PVCFC's Annual Report FY 2023, Page 178. On a yearly basis, BOD evaluates work performance of each member of Management and Executive Boards through self-evaluation of each member. Then, BOD organizes an official meeting for careful consideration to identify work performance, contribution and efforts made by each member of BOD in an accurate, full and objective manner.	Annual Report 2023	YES
E.3.13	Does the company have measurable standards to align the performance-based remuneration of the executive directors and senior executives with long-term interests of the company, such as claw back provision and deferred bonuses?	Page 178 of the Annual Report "Salary, remuneration, bonus and benefits paid to BOD shall be calculated and paid in correspondence to actual number of members, time in office and salary coefficient, remuneration for each title of management board, executive board and work performance that BOD members undertook including long-term factors such as compliance with regulations of the Law and social-environmental regulations." The BOD assigns the responsibility to the Nomination and Remuneration Committee, to establish an evaluation policy for the members of the BOD and Executive Management. (Please see the Resolution 2407/NQ-PVCFC)	1. Annual report 2023 2. Resolution 2407	YES
	Internal Audit
E.3.14	Does the company have a separate internal audit function?	PVCFC has publicly disclosed the existence of Internal Audit Division through PVCFC's Annual Report FY 2023, Page 153	Annual Report 2023	YES
E.3.15	Is the head of internal audit identified or, if outsourced, is the name of the external firm disclosed?	The head of internal Audit is identified as Mr. Vu Chi Duong through PVCFC's Annual Report FY 2023, Page 153	Annual Report 2023	YES
E.3.16	Does the appointment and removal of the internal auditor require the approval of the Audit Committee?	The responsibility of appointment and removal of the internal auditor requires the approval of the Audit Committee, as stated in PVCFC's Annual Report FY 2023, Page 156. Audit & Risk Management Committee bears the responsibilities of proposing organizational structure of Internal Audit Division on appointing, dismissing positions of head of Internal Audit Division and submitted to BOD.	Annual Report 2023	YES
	Risk Oversight
E.3.17	Does the company establish a sound internal control procedures/risk management framework and periodically review the effectiveness of that framework?	PVCFC currently applies the Three Lines of Defense Risk Management Framework as disclosed in PVCFC's Annual Report FY 2023, Page 185 - 187 PVCFC has applied “The three lines of defense” to support BOD and the General Director to be responsible for supervision and operation of risk management by identifying factors that can affect missions, vision and strategic goals of the Company Following operational practices over the past years, PVCFC has reviewed, updated risk management frameworks aligned with the company’s strategic goals in each period.	Annual Report 2023	YES
E.3.18	Does the Annual Report/Annual CG Report disclose that the board of directors/commissioners has conducted a review of the company's material controls (including operational, financial and compliance controls) and risk management systems?	Page 155 of the annual report mentions the board process on overseeing risk management. It also disclosed it's opinion on risk management: "On a quarterly basis, based on risk management report of the General Director, Internal Audit Division, Audit & Risk Management Committee, BOD evaluates efficiency and appropriateness of risk management and internal control systems to ensure effective control of material risks. Material risks in 2023 under control by BOD included: market risk, input material risk, climate change risk, IT risk (including information security and continuity of operations), production safety risk, etc. On a periodical basis, BOD reviews management of material risks in BOD meetings. It is a belief of BOD that risk management and internal control systems in 2023 have operated effectively."	Annual Report 2023	YES
E.3.19	Does the company disclose the key risks to which the company is materially exposed to (i.e. financial, operational including IT, environmental, social, economic)?	PVCFC disclosed key risk that Company is materially exposed to in PVCFC's Annual Report FY 2023, Page 187 and page 155.	Annual Report 2023	YES
E.3.20	Does the Annual Report/Annual CG Report contain a statement from the board of directors/commissioners or Audit Committee commenting on the adequacy of the company's internal controls/risk management systems?	PVCFC stated that Supervisory Board has evaluated Internal Control, Internal Audit and Risk Management systems and concluded that "The Company's internal control system, internal audit, and risk management has operated effectively and efficiently to ensure compliance and prevent risks and fraud.". See Annual Report Fy 2023, Page 138 (for opinion of Supervisory Board) and page 155 (for opinion of the Board)	Annual Report 2023	YES
E.4	People on the Board			5/6
	Board Chairman
E.4.1	Do different persons assume the roles of chairman and CEO?	PVCFC's Chairman is Mr. Tran Ngoc Nguyen whereas General Director is Mr. Van Tien Thanh as stated in PVCFC's Annual Report FY 2023, Page 148.	Annual Report 2023	YES
E.4.2	Is the chairman an independent director/commissioner?	PVCFC's Chairman - Mr. Tran Ngoc Nguyen, is not an independent director as stated in PVCFC's Annual Report FY 2023, Page 148.	Annual Report 2023	NO
E.4.3	Is any of the directors a former CEO of the company in the past 2 years?	No. The current CEO has been in position for more than 3 years	Annual Report 2023	YES
E.4.4	Are the roles and responsibilities of the chairman disclosed?	The roles and responsibilities of BOD Chairman are disclosed in PVCFC's Annual Report FY 2023, Page 158 Performing functions, duties and rights of BOD chairman according to the Company’s charter and current legal documents, being responsible to General Meeting of Shareholders on operations of BOD according to the Company’s charter. Supervising and directing overall implementation of activities under authority of BOD including: construction, implementation and supervision of the Company’s development strategies.	Annual Report 2023	YES
	Lead Independent Director
E.4.5	If the Chairman is not independent, has the Board appointed a Lead/Senior Independent Director and has his/her role been defined?	PVCFC's BOD has appointed Mrs. Do Thi Hoa as lead independent Director in charge of managing independent Directors to enhance independence, avoid abuse of power and prevent potential conflicts of interests, as stated in PVCFC's Annual Report Fy 2023, Page 162	Annual Report 2023	YES
	Skills and Competencies
E.4.6	Does at least one non-executive director/commissioner have prior working experience in the major sector that the company is operating in?	Mr Nguyen, Mr Quang who are two non-executive directors have worked for the Company and PVN for many years. See page 148&149 of the Annual Report	Annual Report 2023	YES
E.5	Board Performance			7/7
	Directors Development
E.5.1	Does the company have orientation programmes for new directors/commissioners?	PVCFC disclosed the orientation programs for new directors through PVCFC's Annual Report FY 2024, Page 169 Each newly-appointed BOD member is entitled to induction training programs with basic contents including: culture, goal, business model, corporate strategic orientation. New members of BOD are entitled to in-depth training programs on corporate governance such as Director Certification Program (DCP)-VIOD. BOD, Executive Board has sent representatives to training courses, seminars on corporate governance, good governance practices in the region and around the world, updating new regulations of Enterprise Law, Law on securities, Degrees, Circulars co-organized by HCMC Stock Exchange, VIOD, etc.	Annual Report 2023	YES
E.5.2	Does the company have a policy and actual practice and programs that encourages directors/commissioners to attend on-going or continuous professional education programmes?	PVCFC disclosed the orientation programs for new directors through PVCFC's Annual Report FY 2024, Page 169 Each newly-appointed BOD member is entitled to induction training programs with basic contents including: culture, goal, business model, corporate strategic orientation. New members of BOD are entitled to in-depth training programs on corporate governance such as Director Certification Program (DCP)-VIOD. BOD, Executive Board has sent representatives to training courses, seminars on corporate governance, good governance practices in the region and around the world, updating new regulations of Enterprise Law, Law on securities, Degrees, Circulars co-organized by HCMC Stock Exchange, VIOD, etc.	Annual Report 2023	YES
	CEO/Executive Management Appointments and Performance
E.5.3	Does the company disclose the process on how the board of directors/commissioners plans for the succession of the CEO/Managing Director/President and key management?	On January 29 2024, chaired by BOD Chairman, non-executive Directors organized a private meeting to discuss operation related issues of General Director, reviewing the succession plan of key personnel of the Company under management of BOD. Please see page 154 of the Annual Report	Annual Report 2023	YES
E.5.4	Does the board of directors/commissioners conduct an annual performance assessment of the CEO/Managing Director/President?	On a yearly basis, BOD evaluates work performance of each member of Management and Executive Boards through self-evaluation of each member. See PVCFC's Annual Report FY 2023, Page 178.	Annual Report 2023	YES
	Board Appraisal
E.5.5	Did the company conduct an annual performance assessment of the board of directors/commissioners and disclose the criteria and process followed for the assessment?	PVCFC disclosed the report and assessment of the BOD, Supervisory Board, including performance assessment through PVCFC's Annual Report FY 2023, Page 134 - 137	Annual Report 2023	YES
	Director Appraisal
E.5.6	Did the company conduct an annual performance assessment of the individual directors/commissioners and disclose the criteria and process followed for the assessment?	PVCFC disclosed the performance valuation of BOD as in PVCFC's Annual Report FY 2023, Page 161 BOD has built evaluation criteria of performance of BOD. Members of BOD carried out an evaluation process and the Secretary summarized the evaluation results. At the BOD meeting in December 2023, BOD has conducted evaluation and agreed on effective performance of BOD in 2023.	Annual Report 2023	YES
	Committee Appraisal
E.5.7	Did the company conduct an annual performance assessment of the board committees and disclose the criteria and process followed for the assessment?	PVCFC disclosed the performance valuation of Committees as in PVCFC's Annual Report FY 2023, Page 163. On a yearly basis, BOD approves operational plans of Committees under BOD. The Committees implement their tasks according to the approved plans. At year end, based on the operational performance and task completion level, BOD evaluates performance of the Committees. In 2023, the Audit & Risk Management Committee, Human Capital and Compensation Committee were highly valued for performing well.	Annual Report 2023	YES

Bonus Items

No.	Question	Quote	Evidence	Response
(B)A.	Rights of shareholders
(B)A.1	Right to participate effectively in and vote in general shareholders meeting and should be informed of the rules, including voting procedures, that govern general shareholders meeting.			1/1
	Clearly defined board responsibilities and corporate governance policy			1/1
(B)A.1.1	Does the company practice real time secure electronic voting in absentia at general meetings of shareholders?	PVCFC stated in its Annual Report FY 2023, Page 145 as follow: The meeting was held in an online format combined with in-person format and electronic voting (stipulated on the Company’s charter) The AGM2024 regulation also specify the protocol	1. Annual report 2023 2. Documents for the 2024 AGM	YES
(B)B.	Equitable treatment of shareholders			1/1
(B)B.1	Notice of AGM			1/1
(B)B.1.1	Does the company release its notice of AGM (with detailed agendas and explanatory circulars), as announced to the Exchange, at least 28 days before the date of the meeting?	PVCFC released its notice of AGM at 26/04 (45 days before the date of the meeting - 11/06)	Notice Organization of the AGM 2024	YES
(B)C.	Sustainability and Resilience			7/7
(B)C.1				7/7
(B)C.1.1	Does the company disclose how it manages climate-related risks and opportunities?	PVCFC disclose the climate risk is a materials risks in different places in its Annual Report Fy 2023. Page 205 specifically mention how PVCFC manage climate risks	Annual Report 2023	YES (GRI G4, IR or SASB)
(B)C.1.2	Does the company disclose that its Sustainability Report / Sustainability Reporting is externally assured?	The Company hire Deloitte to audit its sustainability report. The audit report is presented in the Sustainability report	1. Annual Report 2023 2. Sustainable development report 2023	YES
(B)C.1.3	Does the company disclose the engagement channel with stakeholder groups and how the company responds to stakeholders’ ESG concerns?	PVCFC disclosed its engagement method and channel with stakeholders through PVCFC's Annual Report FY 2023, Page 208 - 215	Annual Report 2023	YES
(B)C.1.4	Does the company have a unit / division / committee who is specifically responsible to manage the sustainability matters?	Since 2023, with the sustainable development orientation, PVCFC has established a sustainable development working group, assigning Mr. Nguyen Duc Hanh - non-executive Director the job of building sustainable development strategic orientations and supervising implementation. The working group includes members of the Executive Board and leaders of relevant functional divisions. PVCFC disclosed its ESG committee through PVCFC's Annual Report FY 2023, Page 157 & 202	Annual Report 2023	YES
(B)C.1.5	Does the company disclose board of directors/commissioners' oversight of sustainability-related risks and opportunities?	PVCFC stated in its Annual Report FY 2023, Page 162 as follow: BOD and consulting units have evaluated the effectiveness of corporate governance to improve governance capacity; building corporate governance toward sustainability based on ESG criteria; establishing a working group in charge of building ESG framework and strategy. In March 2023, BOD established the ESG Committee.	Annual Report 2023	YES
(B)C.1.6	Does the company disclose the linkage between executive directors and senior management remuneration and sustainability performance for the previous year?	The Board has issued a resolutions on the principles to be adopted on the remuneration of the Board and Senior Management. In details: • The Remuneration must comply with the provisions of the law as well as the general requirements of the General Meeting of Shareholders • The Remuneration package must be competitive with reference to the market conditions • The majority of the Remuneration for the Board of Directors must be fixed, and only a small portion may be variable • Board members who take on additional duties (such as being members of Committees, Committee leaders, or Board leaders) need to be compensated for these additional duties • The Remuneration must take into account both short-term factors (such as revenue and profit during the evaluation period) and long-term factors (such as stock price, long-term profitability, etc.) • The results of the evaluation of the members of the Board of Directors and the Executive Management team must be an important basis for determining the Remuneration • The Remuneration needs to take into account sustainability factors such as the achievement of sustainability-related KPIs.	Resolution 2407	YES
(B)C.1.7	Is the company’s Whistle Blowing System managed by independent parties / institutions?	Page 46 of the Sustainability Report indicates that PVCFC creates 3 different channels (hotline, email and mailbox) for reporters to report on any mis-conducts. The channels are manged by risk and compliance function which are independent. The whole whistleblowing system is managed by whistleblowing council comprising of board members and representatives from different stakeholders (including employees). The Council is led by Mrs Hoa, an independent director. The Council also independently reviews the investigation results and determine the final treatment on each reported case. On top of this, the Party inspection Committee, a totally idependent party/organisation, is responsible for overseeing anti-corruption situation of PVCFC	1. Regulation on whistleblowing 2. Sustainability Report 2023	YES
(B)D.	Disclosure and transparency			1/1
(B)D.1	Quality of Annual Report			1/1
(B)D.1.1	Are the audited annual financial report /statement released within 60 days from the financial year end?	PVCFC's Financial report was published on 29/02/2024 (59 days after the financial year end)	Audited consolidated financial statements 2023	YES
(B)E.	Responsibilities of the Board			7/8
(B)E.1	Board Competencies and Diversity			2/2
(B)E.1.1	Does the company have at least one female independent director/commissioner?	PVCFC's BOD include 1 female independent director: Ms Do Thi Hoa, as stated in PVCFC's Annual Report FY 2023, Page 57. In addition, the Chair of Supervisory Board, Mrs Phan Thi Cam Huong is also female	Annual Report 2023	YES
(B)E.1.2	Does the company have a policy and disclose measurable objectives for implementing its board diversity and report on progress in achieving its objectives?	Yes, the company internal regulation stated the policies regarding board diversity. Please see also page 148 of the Annual Report. The Board also published it's measurable targets as below: Based on the strategic business direction in the coming years, the BOD has set the following diversity targets to be achieved by 2030: • The Board of Directors (BOD) shall have a minimum of two independent female BOD members. • The BOD shall have a minimum of one BOD member with Mergers and Acquisitions (M&A) experience to support the expansion of production and business operations. • The BOD shall have a minimum of one BOD member with international market experience to meet the needs of expanding production and business operations. • The BOD shall have a minimum of one BOD member with experience in strategic business planning..	1. Annual report 2023 2. Resolution 2407	YES
(B)E.2	Board Structure			2/2
(B)E.2.1	Is the Nominating Committee comprise entirely of independent directors/commissioners?	PVCFC disclosed the related information about the HR& compensation committee through PVCFC's Annual Report FY 2023, Page 148-149	Annual Report 2023	YES
(B)E.2.2	Does the Nominating Committee undertake the process of identifying the quality of directors aligned with the company's strategic directions?	PVCFC has disclosed the process of identifying the quality of directors aligned with the company's strategic directions in its regulation on organization and operation of HRC Committee: Based on the Company's strategic orientation, the HRC Committee reviews, evaluates, develops quality criteria and proposes candidates for members of the BOD ensure the compatibility and diversity of the BOD composition.	Regulation on organization and operation of HRC Committee	YES
(B)E.3	Board Appointments and Re-Election			1/1
(B)E.3.1	Does the company use professional search firms or other external sources of candidates (such as director databases set up by director or shareholder bodies) when searching for candidates to the board of directors/commissioners?	The Board has issued a resolutions on the principles to be adopted when searching for board members which include: The Board of Directors assigns the Human Resources - Compensation Committee to develop a process for searching and nominating board members based on the following principles: • The search and nomination of board members must be based on criteria approved by the Board of Directors. • The search should be conducted through various channels including but not limited to: (i) nominations/recommendations from existing shareholders; (ii) searches through professional recruitment agencies; (iii) searches through professional organizations and associations such as Institutes of Directors; (iv) internal sources; (v) self-nominations, etc. •The search and nomination of board members should be widely publicized.	Regulation on organization and operation of HRC Committee	YES
(B)E.4	Board Structure & Composition			0/1
(B)E.4.1	Do independent non-executive directors/commissioners make up more than 50% of the board of directors/commissioners for a company with independent chairman?	PVCFC's Chairman is not an independent Director as stated in PVCFC's Annual Report FY 2023, Page 55	Annual Report 2023	NO
(B)E.5	Risk Oversight			1/1
(B)E.5.1	Does the company disclose that its Board identified key risk in relation to information technology including disruption, cyber security, and disaster recovery, to ensure that such risks are managed and integrated into the overall risk management framework?	PVCFC disclosed in its Annual Report FY 2023, Page 187 as follow: Network and information security risks: The likelihood of cyber-attacks and cybersecurity vulnerabilities can threaten the integrity of intellectual assets and other sensitive information, causing operational disruption as well as affecting the Company’s financial performance and operational results. The possibility of Ransomware attack can exfiltrate network data, encrypting server system platforms and files, apps and backup system. The possibility of confidential information related to employees, customers or the company’s operation is exposed to unauthorized parties, causing losses in revenue, assets, regulation and other issues.	Annual Report 2023	YES
(B)E.6	Board Performance			1/1
(B)E.6.1	Does the company have a separate board level Risk Committee?	PVCFC currently holding a consolidated Audit and Risk Management Committee as stated in PVCFC's Annual Report FY 2023, Page153. Also, PVCFC maintains both Supervisory Board (report to General Shareholders) and Audit Committee (under the Board). Both monitor the risk but at different level. This also increase the independence of Audit and Risk Committee	Annual Report 2023	YES

Penalty Items

No.	Question	Quote	Evidence	Yes/No
(P)A.	Rights of shareholders
(P)A.1	Basic shareholder rights.
(P)A.1.1	Did the company fail or neglect to offer equal treatment for share repurchases to all shareholders?			No
(P)A.2	Shareholders, including institutional shareholders, should be allowed to consult with each other on issues concerning their basic shareholder rights as defined in the Principles, subject to exceptions to prevent abuse.
(P)A.2.1	Is there evidence of barriers that prevent shareholders from communicating or consulting with other shareholders?			No
(P)A.3	Right to participate effectively in and vote in general shareholders meeting and should be informed of the rules, including voting procedures, that govern general shareholders meeting.
(P)A.3.1	Did the company include any additional and unannounced agenda item into the notice of AGM/EGM?			No
(P)A.3.2	"Was the Chairman of the Board and the Chairmen of all Board Committees and the CEO absent from the most recent General Meeting?"			No
(P)A.4	Capital structures and arrangements that enable certain shareholders to obtain a degree of control disproportionate to their equity ownership should be disclosed.
	Did the company fail to disclose the existence of:
(P)A.4.1	Shareholders agreement?			No
(P)A.4.2	Voting cap?			No
(P)A.4.3	Multiple voting rights?			No
(P)A.5	Capital structures and arrangements that enable certain shareholders to obtain a degree of control disproportionate to their equity ownership should be disclosed.
(P)A.5.1	Is a pyramid ownership structure and/ or cross holding structure apparent?			No
(P)B.	Equitable treatment of shareholders
(P)B.1	Insider trading and abusive self-dealing should be prohibited.
(P)B.1.1	Has there been any conviction of insider trading involving directors/commissioners, management and employees in the past three years?			No
(P)B.2	Protecting minority shareholders from abusive action.
(P)B.2.1	Has there been any cases of non compliance with the laws, rules and regulations pertaining to material related party transactions in the past three years?			No
(P)B.2.2	Were there any RPTs that can be classified as financial assistance (i.e not conducted at arms length) to entities other than wholly-owned subsidiary companies?			No
(P)C.	Role of stakeholders
(P)C.1	The rights of stakeholders that are established by law or through mutual agreements are to be respected.
(P)C.1.1	Have there been any violations of any laws pertaining to labour/employment/ consumer/insolvency/ commercial/competition or environmental issues?			No
(P)C.2	Where stakeholders participate in the corporate governance process, they should have access to relevant, sufficient and reliable information on a timely and regular basis.
(P)C.2.1	Has the company faced any sanctions by regulators for failure to make announcements within the requisite time period for material events?			No
(P)C.2.2	Is there any evidence that the company is engaging in greenwashing activities?			No
(P)D.	Disclosure and transparency
(P)D.1	Sanctions from regulator on financial reports.
(P)D.1.1	Did the company receive a "qualified opinion" in its external audit report?			No
(P)D.1.2	Did the company receive an "adverse opinion" in its external audit report?			No
(P)D.1.3	Did the company receive a "disclaimer opinion" in its external audit report?			No
(P)D.1.4	Has the company in the past year revised its financial statements for reasons other than changes in accounting policies?			No
(P)E.	Responsibilities of the Board
(P)E.1	Compliance with listing rules, regulations and applicable laws.
(P)E.1.1	Is there any evidence that the company has not complied with any listing rules and regulations apart from disclosure rules over the past year?			No
(P)E.1.2	Have there been any instances where non-executive directors/commissioner have resigned and raised any issues of governance-related concerns?			No
(P)E.2	Board structure
(P)E.2.1	"Does the Company have any independent directors/commissioners who have served for more than nine years or two terms of five years each (which ever is higher) in the same capacity? 1 The five years term must be required by legislation which pre-existed before the introduction of the ASEAN Corporate Governance Scorecard in 2011"			No
(P)E.2.2	Did the company fail to correctly identify the description of all their directors as independent, non-executive, and executive?			No
(P)E.2.3	Does the company have any independent directors/non- executive/commissioners who serve on a total of more than five boards of publicly-listed companies?			No
(P)E.3	External Audit
(P)E.3.1	Is any of the directors or senior management a former employee or partner of the current external auditor (in the past 2 years)?			No
(P)E.4	Board structure and composition
(P)E.4.1	Has the chairman been the company CEO in the last three years?			No
(P)E.4.2	Do non-executive directors/commissioners receive options, performance shares or bonuses?			No

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