The main energy source for this business’s production activities is electricity and coal. Since 2022, however, it has used renewable energy to fire its boilers. The change was aimed at reducing the company’s carbon footprint to meet requirements in import markets.  Recognising Vietnam’s commitment at COP26 and due to shared interests, Vietnamese manufacturers have been gradually changing their production models, shifting towards more green and sustainable models to cut carbon emissions.  It is necessary for businesses to improve their production processes and implement solutions to reduce emissions, aiming for carbon neutrality and to have a specific roadmap to achieve targets in order to meet regulations and sharpen their competitive edge in the new era.  The balance between economic development and environmental protection has become one of the most important issues and an indispensable requirement for survival. With rapid growth and frequent changes in technology, Vietnamese businesses cannot afford to miss the opportunity to create a low-carbon economy, aiming for balance and sustainability./.