The research aims to examine the determinants influencing the business commitment toward sustainable goals in Vietnam. To employ a quantitative research approach, we surveyed 208 business leaders in Vietnam to assess their perceptions and actions regarding sustainable goals. We explored the impact of internal enterprise characteristics and external facilitating factors on different dimensions of sustainable goals by using logistic regression models. This paper’s findings reveal that enterprise attributes, corporate leadership traits, and external factors significantly influence sustainable goal engagement. Notably, corporate leaders emerge as pivotal factors, particularly in their willingness to embrace risks and uncertainties. Moreover, this paper’s analysis identifies external factors with limited efficacy in fostering sustainable business operations. These insights hold significant implications for governmental institutions in Vietnam, offering valuable guidance for updating and refining policies.

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