Sustainability disclosure

From the perspective of disclosure regulation, discosure content and disclosure mode, this paper study the differences in environmental accounting information disclosure in some developed countries: the United States, Great Britain, Germany, Japan, and China, and then puts forward some suggestions for improving the environmental accounting information disclosure system in Vietnam.

8p leminhvu111 07-06-2024 3 0   Download

The following sections provide more information about the IFRS Sustainability Disclosure Standards developed by ISSB and the European Sustainability Reporting Standards (ESRS) developed by the EFRAG, while the final section propose a research agenda for accounting and finance scholar based on such sustainability standardisation context.

9p leminhvu111 07-06-2024 1 0   Download

The research examines the effect of corporate governance composite factors on financial disclosure transparency in Vietnamese listed firms based on three components that are Earnings Aggressiveness – EA, Earnings Smoothing – ES, and Loss Avoidance - LA. Based on 353 listed firms in HOSE and HNX during 2013-2021, this study conducts panel regression analyst to examine and evaluate this evidence.

13p leminhvu111 07-06-2024 0 0   Download

The purpose of this study is to determine whether Sustainable supply chain Report, Profitability and Industry Profile have an influence on company value. The results of this study are Sustainable supply chain Report and Profitability affect the company value in accordance with Agency Theory and Stakeholder Theory. But the industry profile does not affect the company value.

8p longtimenosee06 27-03-2024 4 2   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

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 "Accounting for the environment: More talk and little progress (Advances in environmental accounting and management, Volume 5)" has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms' activities. Second, it makes management, investors and other stakeholders aware of the financial and economic consequences of our failure to address the environmental issues. Third, it encourages management to improve the firm's environmental performance and disclosures.

147p mocthanhdao0210 19-11-2023 10 5   Download

Ebook "Accounting for the environment: More talk and little progress (Advances in environmental accounting & management, Volume 5)" has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms' activities. Second, it makes management, investors and other stakeholders aware of the financial and economic consequences of our failure to address the environmental issues. Third, it encourages management to improve the firm's environmental performance and disclosures.

147p loivantrinh 29-10-2023 10 4   Download

This study was conducted to review and evaluate factors affecting the disclosure levels of environmental accounting information in listed textile firms on the Vietnam stock exchange. The research uses some quantitative methods with the data collected from surveying 36 listed textile firms on the Vietnam stock exchange.

9p viindra 06-09-2023 7 3   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

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).

7p nhanchienthien 25-07-2023 6 5   Download

This research will cover reports starting from 2012 until the present. The comparison of the sustainability reporting, CSR policy and code of conduct of this company with the actual performance reveal that there is a gap between the declaration and the reality. This research shed light on the quality of information reported by a leading company where sustainability reports were used to maintain legitimacy and avoid bad publicity.

12p nhanchienthien 25-07-2023 9 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

The research "Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis" objectives include: 1) To identify the voluntary environmental disclosure pattern of companies operating in carbon pricing countries; 2) To identify the voluntary environmental disclosure pattern of organisations operating in non-carbon pricing countries; 3) To assess the quantity and quality of voluntary environmental disclosures of companies from different countries; and 4) To assess the implementation of G4 sustainability reporting guidelines by the se...

141p runthenight04 02-02-2023 1 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

This research indicated that many firms have gradually changed their focus on profitability and shifted to other values. This is a positive sign of information disclosure in our country. As a result of the content analysis, this research determined some deficiencies in current reporting practices of Vietnamese firms that may be overcome by the adoption of integrated reporting. Besides, the limitations that the study mentioned in the research are the guidelines for latter researchers.

11p vimichaeldell 04-12-2021 13 0   Download