**1. Introduction**

To address sustainable development priorities, 193 nations met and signed on to the SDGs at the United Nations in New York in September 2015 [1]. These goals are established by a global partnership of governments, civil society, the private sector, and others to drive the world's transition toward the goals' achievements [2]. The plan for Sustainable Development includes 17 goals and 169 targets which set out a plan for all nations' sustainable development to achieve by 2030, as seen in Table 1. These 17 UN SDGs reflect the "state of the art" thinking of governments worldwide [3].

Vietnam joined the United Nations on 20 September 1977 to receive support for war reconstruction and humanitarian assistance [4]. In May 2017, Vietnam released its National Action Plan (NAP) to show the effort of the Government to implement the Vietnam SDGs (VN SDGs). It was promulgated as per Decision 633/QD-TTg dated 10 May 2017 of the Prime Minister, in which the global goals of Vietnam towards 2030 were set, including 115 specific targets, as presented in Table 2 [5]. For example, the following three extracts illustrate companies' initiatives to achieve SDGs:

FPT Corporation (FPT) provided a general statement regarding SDGs awareness in their recent Annual Reports:

"*The Sustainable Development Goals call for global actions towards a sustainable future for all countries by 2030. As a leading technology corporation in Vietnam, FPT is ready to play its role in all 17 of these millennium goals.*" [6]

While TNG Investment and Trading JSC (TNG) stated that:

**Citation:** Helfaya, A.; Bui, P. Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam. *Sustainability* **2022**, *14*, 15358. https://doi.org/10.3390/ su142215358

Academic Editor: Ioannis Nikolaou

Received: 20 October 2022 Accepted: 14 November 2022 Published: 18 November 2022

**Copyright:** © 2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https:// creativecommons.org/licenses/by/ 4.0/).

"*Aiming at sustainable development on all of the economic, social, and environmental aspects, TNG has developed and obtained some achievements in 2021, associated with the specific objectives of TNG as well as 17 UN sustainable development goals for the period of 2015–2030.*" [7]
