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environmental  compliance  for  businesses  requires  effort.  Administrators  need  to  be
                  aware that Vietnam is committed to controlling CO2 emissions, and businesses or banks

                  may  face  challenges  in  meeting  these  requirements.  They  may  require  assistance,
                  resulting in overdue and non-performing loans (NPL). Therefore, administrators should
                  consider implementing appropriate policies that enhance the environment and maintain
                  a balanced overdue loan rate to ensure sustainable development goals.


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