Reinhard Geissbauer (1), Anil Pandey (2), Jean Salamat (2), Nguyễn Thị Lan Oanh (3) 1PwC Strategy& based in Munich, Germany 2Strategy& Middle East 3Viện Dầu khí Việt Nam Email: reinhard.geissbauer@strategyand.de.pwc.com https://doi.org/10.47800/PVJ.2020.12-08