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As Vietnam undergoes a strategic transition from English as a Foreign Language (EFL) to English as a Second Language (ESL), integrating linguistic competence into core economic pillars has become imperative. This research explores the reciprocal relationship between the implementation of Environmental, Social, and Governance (ESG) reporting and the institutionalization of ESL within listed enterprises. Adopting a mixed-qualitative methodology, the study conducts a Systematic Literature Review (SLR) alongside an in-depth content analysis of over 100 ESG and annual reports from the 2020–2025 period. Notably, the study employs the Multi-level Language Readiness Framework (MLRF) to evaluate the capacity to internalize international standards through the lens of linguistic barriers. The findings indicate that executing ESG reports in English serves not only as a mechanism for information transparency but also as a catalyst for fostering an ESL-conducive environment within corporations, thereby enhancing competitiveness and attracting international green capital. A primary contribution of this research is the establishment of a novel theoretical framework regarding “Linguistic Advantage in Sustainable Governance”, while simultaneously proposing policy solutions to standardize English for Specific Purposes (ESP) within Vietnam’s ESG roadmap. These insights provide a scientific foundation for managers and policymakers to optimize the value of ESL as a strategic asset in the era of sustainable development.
