Open AccessTHE FACTORS AFFECTING THE ENVIRONMENTAL INFORMATION REPORTING OF LISTED COMPANIES IN VIETNAM
Author(s) -
Nguyen Thi Mai Huong,
Nguyen Thi Kim Tuyen,
Do Khanh Ly
Publication year - 2020
Publication title -
khoa học và công nghệ
Language(s) - English
Resource type - Journals
ISSN - 2525-2267
DOI - 10.46242/jst-iuh.v37i01.320
Subject(s) - vietnamese , business , transparency (behavior) , accounting , stock market , stock (firearms) , resource (disambiguation) , value (mathematics) , computer security , geography , computer network , philosophy , linguistics , computer science , context (archaeology) , archaeology , machine learning
The success of many organizations depends on the level of resource ownership, the real value of the expertise, the research and development activities, the interaction with the environment and society where they operate ... Thus, the description of resources according to the traditional expression of financial statements (FS) of Vietnamese enterprises has not met the demand of using information of stakeholders in the integration trend. Therefore, the paper is designed to analyze the factors affecting environmental information disclosure and propose solutions to enhance the responsibility for environmental performance, to meet the compliance with international practices and increasing the transparency of the stock market in Vietnam in the spirit of Circular 155/2015 / TT-BTC of listed enterprises.