The Influence of Financial Indicators on Vietnamese Enterprise’s Sustainability Reports Disclosing Process
Nguyen Thi Mai Anh,
Nguyen Thanh An,
Nguyen Thi Minh Ngoc
et al.
Abstract:Sustainability reporting has become increasingly crucial for businesses worldwide, communicating environmental, social, and governance (ESG) performance to stakeholders. Despite the growing importance of sustainability reporting, there remains a gap in understanding how financial indicators influence the disclosure process, particularly in Vietnamese enterprises. This paper aims to address this gap by investigating the influence of financial indicators on the sustainability reporting practices of Vietnamese co… Show more
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