The relationship between sustainability accounting report and financial performance of listed companies on the Hanoi stock exchange (HNX) - Vietnam

The aim of this study is to determine the relationship between sustainability accounting report and financial performance of listed companies on the Hanoi Stock Exchange (HNX). The study used unweighted disclosure index method to assess the sustainability accounting reporting of listed companies on the HNX with 33 items of disclosure compiled from Circulation No.155/BTC, Circular No.200/BTC and Vietnamese Accounting Standards (VAS).