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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.



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Article Details

Issue: Vol 2 No 2 (2018)
Page No.: 62-73
Published: Dec 31, 2018
Section: Research article
DOI: https://doi.org/10.32508/stdjelm.v2i2.513

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Creative Commons License

Copyright: The Authors. This is an open access article distributed under the terms of the Creative Commons Attribution License CC-BY 4.0., which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

 How to Cite
Khanh, H. T. M., & Tuan, N. A. (2018). Determinants of sustainability reporting: An empirical research on Vietnamese Listed companies. Science & Technology Development Journal - Economics - Law and Management, 2(2), 62-73. https://doi.org/https://doi.org/10.32508/stdjelm.v2i2.513

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