Factors influencing environmental and circular economy disclosure of Viet Nam listed companies
This study examines the environmental and circular economy disclosures (ECED) level and factors influencing this level of 32 Vietnamese listed companies from 2018 to 2022. The content and frequency analyses are performed to determine the level of ECED, and regression analysis is to investigate the...
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| Format: | Article |
| Language: | English |
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Can Tho University Publisher
2024-11-01
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| Series: | CTU Journal of Innovation and Sustainable Development |
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| Online Access: | http://web2010.thanhtoan/index.php/ctujs/article/view/855 |
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| author | Thi Anh Nguyet Phan Duc Nghia Mai Van Duong Bui Van Phuc Do |
| author_facet | Thi Anh Nguyet Phan Duc Nghia Mai Van Duong Bui Van Phuc Do |
| author_sort | Thi Anh Nguyet Phan |
| collection | DOAJ |
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This study examines the environmental and circular economy disclosures (ECED) level and factors influencing this level of 32 Vietnamese listed companies from 2018 to 2022. The content and frequency analyses are performed to determine the level of ECED, and regression analysis is to investigate the influencing factors. Drawing on a sample of 160 sustainable development and annual reports following the Global Reporting Initiative frameworks (GRI), the study evidenced that 32 listed companies paid great attention to the GRI 300 category (on environment topics) with the top three GRI standards 302 (energy), 307 (environmental compliance), and 303 (water and effluents), respectively. In addition, the Feasible Generalized Least Square method results showed that the companies with government ownership and Big4 audit services had a higher level of ECED. In comparison, larger companies had a lower disclosure level. Meanwhile, companies in the manufacturing sector with foreign shares and the independence of the Board of Directors did not affect the disclosure information disclosure level in the studied sample.
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| format | Article |
| id | doaj-art-b8f9fbeec87a4aa7a61442f9d7758989 |
| institution | Kabale University |
| issn | 2588-1418 2815-6412 |
| language | English |
| publishDate | 2024-11-01 |
| publisher | Can Tho University Publisher |
| record_format | Article |
| series | CTU Journal of Innovation and Sustainable Development |
| spelling | doaj-art-b8f9fbeec87a4aa7a61442f9d77589892025-08-20T03:26:35ZengCan Tho University PublisherCTU Journal of Innovation and Sustainable Development2588-14182815-64122024-11-01163Factors influencing environmental and circular economy disclosure of Viet Nam listed companiesThi Anh Nguyet Phan Duc Nghia Mai0Van Duong Bui1Van Phuc Do2School of Accounting, UEH University, VietnamSchool of Accounting, UEH University, VietnamFaculty of Accounting and Auditing, School of Economics, Can Tho University This study examines the environmental and circular economy disclosures (ECED) level and factors influencing this level of 32 Vietnamese listed companies from 2018 to 2022. The content and frequency analyses are performed to determine the level of ECED, and regression analysis is to investigate the influencing factors. Drawing on a sample of 160 sustainable development and annual reports following the Global Reporting Initiative frameworks (GRI), the study evidenced that 32 listed companies paid great attention to the GRI 300 category (on environment topics) with the top three GRI standards 302 (energy), 307 (environmental compliance), and 303 (water and effluents), respectively. In addition, the Feasible Generalized Least Square method results showed that the companies with government ownership and Big4 audit services had a higher level of ECED. In comparison, larger companies had a lower disclosure level. Meanwhile, companies in the manufacturing sector with foreign shares and the independence of the Board of Directors did not affect the disclosure information disclosure level in the studied sample. http://web2010.thanhtoan/index.php/ctujs/article/view/855Circular economy, disclosure, environment |
| spellingShingle | Thi Anh Nguyet Phan Duc Nghia Mai Van Duong Bui Van Phuc Do Factors influencing environmental and circular economy disclosure of Viet Nam listed companies CTU Journal of Innovation and Sustainable Development Circular economy, disclosure, environment |
| title | Factors influencing environmental and circular economy disclosure of Viet Nam listed companies |
| title_full | Factors influencing environmental and circular economy disclosure of Viet Nam listed companies |
| title_fullStr | Factors influencing environmental and circular economy disclosure of Viet Nam listed companies |
| title_full_unstemmed | Factors influencing environmental and circular economy disclosure of Viet Nam listed companies |
| title_short | Factors influencing environmental and circular economy disclosure of Viet Nam listed companies |
| title_sort | factors influencing environmental and circular economy disclosure of viet nam listed companies |
| topic | Circular economy, disclosure, environment |
| url | http://web2010.thanhtoan/index.php/ctujs/article/view/855 |
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