Determinants of sustainability reporting: An empirical research on Vietnamese Listed companies | Zendy

Hoang Thi Mai Khanh | Zendy; Nguyễn Anh Tuấn | Zendy

AI Assistant Blog Pricing

Home ZAIA Blog

Open Access

Determinants of sustainability reporting: An empirical research on Vietnamese Listed companies

Author(s) -

Hoang Thi Mai Khanh,

Nguyễn Anh Tuấn

Publication year - 2018

Publication title -

science and technology development journal - economics - law and management

Language(s) - English

Resource type - Journals

ISSN - 2588-1051

DOI - 10.32508/stdjelm.v2i2.513

Subject(s) - sustainability , sustainability reporting , vietnamese , accounting , business , profit margin , empirical research , sample (material) , empirical evidence , corporate sustainability , marketing , statistics , ecology , philosophy , linguistics , chemistry , mathematics , epistemology , chromatography , biology

This research aims at providing some empirical evidence on determinants of sustainability reporting in Vietnam. A sample of 99 sustainability reports published by listed companies for the year of 2016 was obtained and further analysed by employing content analysis method to construct sustainability reporting index for each company. The study used a wide range of variables to examine hypotheses developed. Firm size, gross profit margin and, export status are found to significantly positively associate with sustainability reporting quality.

The content you want is available to Zendy users.

Already have an account? Click here to sign in.

Having issues? You can contact us here

Accelerating Research