In the current global business context, instability, uncertainty, complexity and ambiguity (VUCA) are forcing successful businesses around the world and in Vietnam to make profound strategic changes in business and sustainable development. Successful businesses globally and in Vietnam are having to transform their business strategies from the value extraction model to the value creation model to bring sustainable, long-term values to the business, to shareholders, to employees and to society.

Within the framework of the National Research Program on Vietnam's Leading Value-Creating Enterprises, Viet Research in collaboration with the Finance - Investment Newspaper (Ministry of Finance) announced the Top 10 Vietnam's Leading Value-Creating Enterprises 2025 - Tourism - Hotel - Resort Industry. These are pioneering businesses in creating value for the economy and society, demonstrated through: scale and growth rate; profit and contribution to the budget; environment, policy and labor welfare; commitment to ESG and innovation.