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specific guidelines from specialized agencies on green sectors and industries, including
clear criteria (definitions, regulations, standards/conditions for green sectors/industries).

References
1. Annual report of BIDV (2018-2022)
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of banks for environmental cleanup. The Journal of Environment & Development, 19(2), pp 119-144. DOI:
10.1177/1070496510371192
3. Song, X., Deng, X., và Wu, R (2019), Comparing the influence of green credit on commercial bank
profitability in China and Abroad: Empirical test based on a Dynamic Panel System using GMM. International
Journal of Financial Studies, 64. Doi:10.3390/ijfs7040064
4. Yin, W., Zhu, Z., Kirkulak-Uludag, B., and Zhu, Y (2020), The determinants of green credit and its
impacts on the performance of Chinese banks. Journal of Cleaner Production.
Doi.org/10.1016/j.jclepro.2020.124991
5. Directive No. 03/CT-NHNN dated on 24/3/2015
6. Dang Thi Minh Nguyet, Pham Thu Trang, Nguyen Bich Ngoc (2021), Factors affecting business
efficiency at state-owned commercial banks in Vietnam. Https://tckhtm.tmu.edu.vn/
7. Duan, J., & Niu, M. (2011). The paradox of green credit in China. Energy Procedia, 5(1), 1979-1986.
DOI:10.1016/J.EGYPRO.2011.03.340
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https://thitruongtaichinhtiente.vn/phat-trien-tin-dung-xanh-ngan-hang-xanh-nhin-tu-dinh-huong-chien-luoc-cua-
bidv-55405.html
9. Le Dinh Hac, Nguyen Thi Thu Trang, Luong Xuan Minh (2022), Green Credit Development: Current
Status and Policy Recommendations in Vietnam. International Transaction Journal of Engineering, Management,
& Applied Sciences & Technologies, ISSN 2228-9860 eISSN 1906-9642 CODEN: ITJEA
10. Migliorelli, M. (2021). What do we mean by sustainable finance? Assessing existing frameworks and
policy risks. Sustainability, 13(2), 975. DOI: 10.3390/su13020975

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