Corporate sustainability reporting

From the actual difficulties and problems occurring at some telecommunications corporations, the study used a number of traditional research methods such as: qualitative, empirical, analytical methods... to implement based on regulations and practical experiences present at telecommunications enterprises to provide a number of solutions to help recognize revenue according to IFRS 15 conveniently, appropriately and consistently according to regulations between telecommunications business units.

8p leminhvu111 07-06-2024 3 0   Download

Currently, social responsibility accounting in Vietnam has been being implemented by many enterprises. However, due to the lack of legal regulations in this field, enterprises are facing many difficulties in practicing social responsibility accounting. This paper will discuss on social responsibility accounting and tools managing corporate social responsibility activities. Also, this paper will give an overview on global experience on social responsibility accounting practices and lessons for Vietnam.

8p leminhvu111 07-06-2024 2 0   Download

The reason for the Sustainable Development Goals (SDG) is to sustain the preservation of planet and prosperity of society. Thus, it is necessary for corporations to have a reliable, relevant and standardized sustainability supply chain management (SSCM) reporting practice. Companies’ proper disclosure of its supply chain management information will enable stakeholders to evaluate the firm’s supply chain management performance efficiently. Using content analysis, this study proposes a development of a comprehensive SSCM disclosure checklist i.e.

6p longtimenosee04 06-03-2024 2 0   Download

This study has examined moderating impact of transparency on relation between the sustainability reporting disclosure on profitability. The study’s statistical population consisted of listed companies in Iraq Stock Exchange for period 2014 to 2017, which in this study content of 25 corporation sample was analyzed to assess the level of corporations’ disclosing sustainability reporting through annual reports on the activities of the board. Secondary data from annual report of Iraq corporations were used actualize the research objectives In this study.

7p longtimenosee04 06-03-2024 5 3   Download

In the context of economic integration and climate change, the companies need to conduct corporate social responsibility practices to meet the sustainable development. This study attempts to assess the extent of corporate social responsibility disclosure (CSRD) in case of 601 listed Vietnamese enterprises. Data is gathered from Vietnamese listed annual reports, financial statements, and other sources.

6p vigojek 02-02-2024 4 1   Download

The goals of the research are to provide general environmental, social and governance (ESG) metrics for Vietnamese corporations on the path of integrating ESG reports and to assess the feasibility of using them. The metrics were based on the GRI Standards and regulations in Circular No. 96/2020/TT-BTC integrating significant indicators from other standards.

8p vimarillynhewson 02-01-2024 6 2   Download

Continued part 1, part 2 of ebook "Sustainability and social responsibility: Regulation and reporting" provides readers with contents including: market firm issues; corporate social disclosures by banks; social reporting in a health care organization; financial and sustainability reporting; corporate social responsibility, investor sentiment, and stock returns; an industry perspective on regulation and reporting;...

259p tuongnhuoclan 27-11-2023 6 3   Download

Part 1 of ebook "Sustainability and social responsibility: Regulation and reporting" provides readers with contents including: background of corporate social responsibility (CSR); social responsibility as a factor of convergence in corporate governance; analytical models; a signaling game between a manager and investors for financial disclosure;...

277p tuongnhuoclan 27-11-2023 5 2   Download

Continued part 1, part 2 of ebook "The Routledge companion to financial accounting theory" provides readers with contents including: valuation models - an issue of accounting theory; earnings management - implications and controversies; agency theory - usefulness and implications for financial accounting; disclosure and the cost of capital - a survey of the theoretical literature;...

303p mocthanhdao0210 19-11-2023 8 5   Download

Ebook "Value creation, reporting, and signaling for human capital and human assets: Building the foundation for a multi-disciplinary, multi-level theory" are the building blocks needed for an interdisciplinary theoretical framework that will allow for value creation and reporting by the most important assets organizations have, its human capital.

285p loivantrinh 29-10-2023 6 2   Download

Corporate transparency and accountability build a socially responsible business, the action for sustainable development. This paper examines the relationship between corporate characteristics and corporate social responsibility disclosure (CSRD) of listed companies in Vietnam. In particular, it explores whether listing age, size, profitability, liquidity, gearing have a potential influence on levels of CSRD in the annual reports of Vietnam companies.

10p tethientran 27-07-2023 8 6   Download

Environmental accounting is a division of corporate accounting, related to information on environmental activities within the enterprise in order to collect, process, analyze and provide environmental information to the insiders and outsiders of the business to use to make decisions. Moreover, environmental accounting aims to achieve sustainable growth, maintain good relations to the community and improve the effectiveness of environmental protection activities. Environmental accounting is therefore an essential introduction in Vietnam accounting.

7p nhanchienthien 25-07-2023 4 3   Download

Sustainable development is the trend of the world in the past few decades. Organizations are becoming increasingly aware of taking responsibility for the environmental, economic and social impacts they create throughout the value chain. Sustainable development report is considered as a tool to disclose, explain and undertake corporate responsibility to stakeholders for its operations.

10p nhanchienthien 25-07-2023 6 4   Download

This research is comprised of three interrelated stages of a broader study of the climate change-related corporate governance disclosure practices of Australian companies. The first stage of the study investigates the climate change-related corporate governance disclosure practices of five major Australian energy-intensive companies over a 16-year period (from 1992 to 2007). The five companies are BHP Billiton, Caltex, Origin Energy, Rio Tinto and Santos Limited.

240p runthenight04 02-02-2023 5 1   Download

This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure.

7p guernsey 28-12-2021 15 0   Download

Questionnaires were sent to 300 companies listed on the stock market of Vietnam, however, only 532 answers were received in which 369 responses of 135 listed companies were valid. Respondents included senior executives, finance directors, chief executive officers, chief accountants, accounting managers. The results showed that none of the surveyed companies adopting IR, some companies are considering adopting IR due to its benefits. The study proved that the perception of managers is a decisive factor in the adoption and implementation of IR.

11p huyetthienthan 23-11-2021 12 2   Download

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.

14p huyetthienthan 23-11-2021 11 1   Download

This paper aimed at applying stakeholder theory and legitimacy theory to explain the practice and disclosures of corporate social responsibility by evaluating the current state of corporate social responsibility disclosures of companies listed on the stock market of Vietnam through analyzing annual reports and sustainability reports of these enterprises during the period from 2006 to 2016.

13p huyetthienthan 23-11-2021 26 1   Download

This paper assesses the level of corporate sustainability disclosures in an environmentally-sensitive industry in Nigeria - the oil and gas industry. The paper aims to evaluate the extent of sustainability disclosure in the annual report’s oil and gas industries. The study retrieves secondary data on sustainability disclosure for 10 years (2010 - 2019) from eight oil and gas industries listed in the Nigerian stock exchange through a desktop approach and content analysis methodology.

10p mynguyenha 21-07-2021 12 2   Download

Chapter 15 - Emerging issues in corporate governance. After completing this chapter, students will be able to: Understand emerging issues and the challenges, opportunities, and improvement they present to corporate governance, realize the importance of maintaining investor confidence worldwide, understand the initiatives being taken toward convergence in corporate governance,....

19p koxih_kothogmih6 23-09-2020 20 0   Download