Abstract
This study examines the implementation of corporate sustainability strategies based on the Triple Bottom Line (TBL) framework within the AEON Vietnam retail chain. Amidst the transition towards ethical consumer behaviour and the urgency of achieving the Sustainable Development Goals (SDGs), the retail industry plays a crucial role as an agent of change within the ecosystem. Using a descriptive qualitative method, this study analyses the company’s strategic manifesto through policy observation, concept mapping and impact assessment. The research findings indicate that AEON Vietnam integrates the three pillars of the TBL in a holistic and interdependent manner. Under the ‘People’ pillar, the company has repositioned itself as a social institution that ensures equality, inclusivity and the well-being of local communities. Under the ‘Planet’ pillar, the approach focuses on the principles of the circular economy through the efficient use of natural resources and investment in innovative sustainable replacement solutions. Meanwhile, the ‘Profit’ pillar is reconstructed through the Creating Shared Value (CSV) approach, positioning the company as a bridge for empowerment between local suppliers and consumers to stimulate Vietnam’s sustainable socio-economic growth. In conclusion, the ‘Planting Seeds of Growth’ philosophy has proven to be realised as a regenerative business ecosystem that balances capital accumulation with the humanisation of the economy and ecological preservation, making it a best-practice model for the global retail industry.
Article Details
How to Cite
Citation FormatReferences
16 References- AEON-VIETNAM_CompanyProfile_Eng.pdf. (n.d.).
- Cenci, S., Burato, M., Rei, M., & Zollo, M. (2025). Assessing the effectiveness of interdependent corporate sustainability choices. Npj Climate Action, 1–11. https://doi.org/10.1038/s44168-025-00222-9
- Dale R. Wright, Bekessy, S. A., Gordon, A., Bennett, R. E., Rodewald, A. D., Garrard, G. E., Lentini, P. E., & Selinske, M. J. (2025). The Critical Role of Retailers in Leveraging Sustainabilityof a Global Supply Chain. Corporate Social Responsibility and Environmental Management, 32, 3371–3382. https://doi.org/https://doi.org/10.1002/csr.3136
- Disraeli Asante-Darko, Osei, V., & Agbodjah, S. (2024). A triple bottom line decision framework for sustainable business location in the retail sector: a developing country perspective. Journal of Global Responsibility, 16(3), 495–519. https://doi.org/https://doi.org/10.1108/JGR-08-2023-0128
- Dolores Gallardo-Vázquez. (2025). Defining the Path to Sustainability Based on Triple BottomLine Dimension. https://doi.org/https://doi.org/10.1002/csr.3216
- Fahim, M., Grida, M., Ashour, M., & Naeem, D. (2026). Integrating sustainability in green supply chains: Optimizing carbon emissions and operational efficiency. Environmental Impact Assessment Review, 117, 108–226. https://doi.org/https://doi.org/10.1016/j.eiar.2025.108226
- Feeney, M., Ormiston, J., Gijselaers, W., Martens, P., & Grohnert, T. (2025). Framing Collective Moral Responsibility for Climate Change : A Longitudinal Frame Analysis of Energy Company Climate Reporting. Journal of Business Ethics, 198(3), 485–508. https://doi.org/10.1007/s10551-024-05801-0
- Florez-Jimenez, M. P., Lleo, A., Danvila-del-Valle, I., & Gregorio Sánchez-Marín. (2024). Corporate sustainability, organizational resilience and corporate purpose: a triple concept for achieving long-term prosperity. Management Decision, 62(7), 2189–2213. https://doi.org/https://doi.org/10.1108/MD-06-2023-0938
- He, Z., & Zhang, J. (2025). Sustainable Marketing : Can Retailers ’ Profit-Motivated Consumer Education Enhance Green R & D and Production ? Sustainability, 1–23. https://doi.org/https://doi.org/10.3390/su17209008
- Kobayashi, K., Eweje, G., & Tappin, D. (2024). Changing overwork culture : Stakeholder management for employee wellbeing and social sustainability in large Japanese companies. May, 5032–5048. https://doi.org/10.1002/csr.2844
- Monazzam, A., & Fredrik Nilsson. (2025). The role of sustainability reporting in strategic management. Journal of Applied Accounting Research, 26(4), 811–828. https://doi.org/https://doi.org/10.1108/JAAR-04-2024-0155
- Nakao, Y., Kokubu, K., & Okada, H. (2024). Exploring visual communication in corporate sustainability reporting : Using image recognition with deep learning. Corporate Social Responsibility and Environtmental Managementmental Management, January, 3210–3234. https://doi.org/10.1002/csr.2735
- Nguyen, H. L., & Kanbach, D. K. (2024). Toward a view of integrating corporate sustainability into strategy : A systematic literature review. April 2023, 962–976. https://doi.org/10.1002/csr.2611
- Nogueira, E., Gomes, S., & Lopes, J. M. (2025). Unveiling triple bottom line’s influence on business performance. Discover Sustainability. https://doi.org/10.1007/s43621-025-00804-x
- Santos-Jaén, J. M., Escamez, P. P., Martínez-Conesa, I., & Gallardo-Vázquez, D. (2026). Corporate Equality and Sustainable Development: EvidenceFrom ESG Performance in European Listed Firms. https://doi.org/https://doi.org/10.1002/bsd2.70352
- Stefańska, M., & Olejnik, I. (2024). Retailers ’ social impact perspective – discrepancies between theory and practice. DECISION, 51(3), 355–368. https://doi.org/10.1007/s40622-024-00394-z
License
Copyright (c) 2026 Kristian Chandra, Farah Margaretha, B Medina Nilasari, Renny Risqiani, Hermanto Yaputra, Yosephina E Purba

This work is licensed under a Creative Commons Attribution 4.0 International License.
This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.