The impact of green reporting on the emerging stock market around green policy announcements: evidence from Vietnam

This paper investigates the impact of green reporting on the Vietnamese stock market around green policy announcements during 2019–2022 by collecting data from 612 listed companies on the Vietnamese stock exchange. To measure green reporting, the paper employs the Scoring method to evaluate companie...

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Main Authors: Nguyen Thi Hoa Hong, Nguyen Ngoc Hai, Kieu Yen Ngoc, Vuong Minh Ngoc, Nguyen Thi Yen Phuong, Dinh Le Quynh Thu
Format: Article
Language:English
Published: Elsevier 2025-06-01
Series:Sustainable Futures
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S266618882500214X
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author Nguyen Thi Hoa Hong
Nguyen Ngoc Hai
Kieu Yen Ngoc
Vuong Minh Ngoc
Nguyen Thi Yen Phuong
Dinh Le Quynh Thu
author_facet Nguyen Thi Hoa Hong
Nguyen Ngoc Hai
Kieu Yen Ngoc
Vuong Minh Ngoc
Nguyen Thi Yen Phuong
Dinh Le Quynh Thu
author_sort Nguyen Thi Hoa Hong
collection DOAJ
description This paper investigates the impact of green reporting on the Vietnamese stock market around green policy announcements during 2019–2022 by collecting data from 612 listed companies on the Vietnamese stock exchange. To measure green reporting, the paper employs the Scoring method to evaluate companies’ reports based on five components including water, energy, emissions, waste, and compliance. Utilizing the Event study method and Ordinary Least Squares Regression, our empirical results reveal a positive correlation between green reporting and stock returns, accompanied by a reduction in stock risks. In addition, among the five components of green reporting, emission emerges as the most influential factor affecting the performance of the Vietnamese stock market. Therefore, our findings offer some valuable implications for both listed companies and regulatory authorities seeking to amplify the beneficial effects of green reporting on the Vietnamese stock market.
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institution Kabale University
issn 2666-1888
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publishDate 2025-06-01
publisher Elsevier
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series Sustainable Futures
spelling doaj-art-e026fd14c2aa427199f1e1edf7b854e02025-08-20T03:31:20ZengElsevierSustainable Futures2666-18882025-06-01910064610.1016/j.sftr.2025.100646The impact of green reporting on the emerging stock market around green policy announcements: evidence from VietnamNguyen Thi Hoa Hong0Nguyen Ngoc Hai1Kieu Yen Ngoc2Vuong Minh Ngoc3Nguyen Thi Yen Phuong4Dinh Le Quynh Thu5Financial Management – Statistics Analysis Department, Faculty of Business Administration, Foreign Trade University, 91 Chua Lang Street, Dong Da District, Ha Noi, Vietnam; Corresponding author.Faculty of Business Administration, Foreign Trade University, 91 Chua Lang Street, Dong Da District, Ha Noi, VietnamFaculty of Business Administration, Foreign Trade University, 91 Chua Lang Street, Dong Da District, Ha Noi, VietnamFaculty of Business Administration, Foreign Trade University, 91 Chua Lang Street, Dong Da District, Ha Noi, VietnamFaculty of Business Administration, Foreign Trade University, 91 Chua Lang Street, Dong Da District, Ha Noi, VietnamFaculty of Business Administration, Foreign Trade University, 91 Chua Lang Street, Dong Da District, Ha Noi, VietnamThis paper investigates the impact of green reporting on the Vietnamese stock market around green policy announcements during 2019–2022 by collecting data from 612 listed companies on the Vietnamese stock exchange. To measure green reporting, the paper employs the Scoring method to evaluate companies’ reports based on five components including water, energy, emissions, waste, and compliance. Utilizing the Event study method and Ordinary Least Squares Regression, our empirical results reveal a positive correlation between green reporting and stock returns, accompanied by a reduction in stock risks. In addition, among the five components of green reporting, emission emerges as the most influential factor affecting the performance of the Vietnamese stock market. Therefore, our findings offer some valuable implications for both listed companies and regulatory authorities seeking to amplify the beneficial effects of green reporting on the Vietnamese stock market.http://www.sciencedirect.com/science/article/pii/S266618882500214XG18O16Q01
spellingShingle Nguyen Thi Hoa Hong
Nguyen Ngoc Hai
Kieu Yen Ngoc
Vuong Minh Ngoc
Nguyen Thi Yen Phuong
Dinh Le Quynh Thu
The impact of green reporting on the emerging stock market around green policy announcements: evidence from Vietnam
Sustainable Futures
G18
O16
Q01
title The impact of green reporting on the emerging stock market around green policy announcements: evidence from Vietnam
title_full The impact of green reporting on the emerging stock market around green policy announcements: evidence from Vietnam
title_fullStr The impact of green reporting on the emerging stock market around green policy announcements: evidence from Vietnam
title_full_unstemmed The impact of green reporting on the emerging stock market around green policy announcements: evidence from Vietnam
title_short The impact of green reporting on the emerging stock market around green policy announcements: evidence from Vietnam
title_sort impact of green reporting on the emerging stock market around green policy announcements evidence from vietnam
topic G18
O16
Q01
url http://www.sciencedirect.com/science/article/pii/S266618882500214X
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