The study examines the impact of company size, industry sensitivity, government ownership, liquidity and company age on Corporate Social Responsibility Disclosure (CSRD) in 2019 annual reports of listed companies on the Vietnam stock market. We also consider the relationship between CSRD and the financial performance measured by return on assets (ROA) and return on equity (ROE). This study uses descriptive statistics and regression methods to test research hypotheses. The empirical findings show that company characteristics, including firm size, liquidity, government ownership and environmental industry sensitivity, are positively associated with firms’ CSRD level. Firm age does not influence the CSRD of listed companies. The CSRD significantly affects both ROA and ROE. Our study provides several suggestions to promote the CSR information disclosure of listed companies and enhance their social responsibility for sustainable development.

In the context of 4th Industrial Revolution, the application of information technology to optimize business processes is more popular. Resource planning system (ERP) is applied by enterprises as an efficient solution to save costs and manage resources effectively. Besides, the application of ERP creates accounting benefits for end users. We conduct this study to determine the accounting benefits of ERP application. At the same time, we explore the relationship between these accounting benefit and user satisfaction. To achieve the aims of this research, the study employed empirical techniques like the Exploratory Factor Analysis (EFA) and Multiple Linear Regression. Research results show that a number of accounting benefits derived from the application of ERP that focus on the following four dimensions: operational, information technology, organizational, and management. The study provided evidence of the relationship between accounting benefits in terms of ERP application and user satisfaction as accountants.The study contributed to encourage Vietnamese enterprises to apply ERP to increase the value of accounting benefits. From there, these benefits contribute to providing timely and flexible information for management levels.

Pipelines are valuable infrastructures that covering a large area or expanding to long distance for the transporting function. This leads to the variety of loads and effects applied on such buried structures. A thread to pipeline integrity is the construction of the embankment on the soft soil which leads to the displacement of the pipe adjacent to the slope. This displacement will effect to the increase of internal force or causing failure of the near-by pipes. The use of concrete pile to improve the soil properties may be a solution; however, the cost for this is expensive. To propose an alternative solution for the problem, this study uses a system of cement deep mixing, CDM, columns as the solution for protecting the pipe. A simple 2D Finite Element, FE, model using Plaxis software has been established based on the equivalent soil approach which considering the CDM columns and their surrounding soil as an unified soil. The effectiveness of the proposed solution has been numerically investigated and proven. The lateral displacement of pipe and the maximum ring bending moment and other internal forces are significantly reduced with the appearance of the CDM columns. The selective parametric study has been implemented revealing the critical input variables are the distance of pipe to the slope and the length of the CDM column.