Preparing for Integrated Report: The Vietnamese Enterprises Need to Improve the Quality of Annual Reports
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This study focuses on the annual report, especially the corporate responsibility disclosure in the annual reports of Vietnam listed companies after Vietnam issued the Circular No.155/2015 guiding disclosure on the stock market. Data collected from 162 listed companies, they prepared annual reports in 2015, before promulgating the Circular No.155/2015, and annual reports in 2016, 2017 after this Circular took effect. The results show that the quality of information disclosure of these companies generally has not significant improved although the proportion of companies with excellent quality report has increased.
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