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

Abstract

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.