Sustainability reporting

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.

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The official study sample includes 89 industrial group of companies listed on HOSE with a sample size of 267 observations between 2018 and 2020. The panel data regression methods POOL, FEM, REM, and FGLS are used to validate the research model. The study result provides further empirical evidence on the quality of financial reports of industrial group of companies that are negatively influenced by the age of the CEOs. The result also recommends that industrial group of companies should not recruit or appoint CEOs who are too old to increase the quality of financial reports.

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The research aims to propose solutions for mergers between Vietnamese securities companies to improve the financial capacity of securities companies currently operating on the Vietnam Stock Exchange - VNX (HNX, HoSE and Upcom exchanges). Through research samples collected from 27 Vietnamese securities companies in the period from 2014 to 2021, secondary data are audited financial statements and financial safety reports. By using the quantitative research method of principal component analysis PCA (Principal Component Analysis) and K-means (cluster) analysis on SPSS 20 software.

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A main reason is the widespread lack of transparency in business financial reports, making it difficult for banks to accept loan requests. Therefore, understanding clearly what financial reporting transparency is will help find measures to increase the transparency of financial statements. The study sets out criteria to evaluate the level of financial reporting transparency, thereby evaluating the level of financial reporting transparency of SMEs and proposing solutions to enhance the financial reporting transparency of SMEs in Vietnam.

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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.

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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.

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The article presents experiences in applying social responsibility accounting in some countries such as the US, Japan, and Australia, thereby drawing some implications for Vietnam. Research results show that through different tools such as the sustainable balanced scorecard, businesses in these countries have integrated social responsibility accounting reports into sustainable development reports for external publication with the trend of standardization of behavior and professionalization of organization.

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Financial management includes areas such as: working capital management, capital source management, cost management, tax management, risk management, accounting and financial reporting. This article analyzes the current situation and proposes some solutions to improve the financial management capacity for private enterprises in Vietnam.

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By analyzing data from the Global Innovation Report, the paper discovered that Vietnam has made remarkable progress in both scores and rankings of institutions that encourage innovation from 2015 to 2022, has followed the rules of the market economy and still need to be improved. The paper has pointed out limitations and recommended some solutions to improve institutions to encourage innovation in Vietnam in the coming time.

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Ebook Proceedings of the sixth international conference on Sustainable economic development and business management in the context of globalisation (SEDBM 6) - Part 2 includes papers: Factors impact on audit quality: the case of listed companies in Vietnam; Relationship between the state, market and society in sustainable economic development in Vietnam; Report on long-term sustainable public finance - some recommendations for Vietnam; report on long-term sustainable public finance - some recommendations for Vietnam; Economic linkages in tourism development to the sustainable direction; Pro...

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This work explores the difficulties of solving contemporary environmental problems within existing global institutions. It questions guidelines set out in recent influential policy reports, and suggests new agendas for sustainability, industrial ecology, and institutional reform. Including case studies from the USA, Europe and China, this book investigates a wide range of environmental problems presently confronting experts worldwide.

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Ebook "Land degradation and desertification: Assessment, mitigation and remediation" reports research results in sustainable land management and land degradation status and mitigation in 36 countries around the world. It includes background papers with continental and international perspectives dealing with land degradation and desertification studies. The book assembles various topics of interest for a large audience.

656p giangdongdinh 28-05-2024 3 1   Download

Ebook "Climate change modelling, planning and policy for agriculture" is to highlight some salient work reported in India at the international conference organized by the Indian Council for Agricultural Research and the National Council for Climate Change, Sustainable Development and Public Leadership. While a large number of papers on several themes were presented at the conference, the present initiative is to focus on papers related to modeling of parameters relevant for interpretation of climate change impacts on crops.

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IFRS 16 was created to replace the international accounting standard number 17 (IAS 17). In this research paper, we apply qualitative research methods to analyze the current situation of applying IFRS 16 in enterprises in Vietnam and thereby offer solutions to help Vietnamese enterprises apply IFRS 16 widely, bringing a lot of value to Vietnamese businesses.

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The article examines how firm leverage affects firm performance in the context of high and low agency costs. It explores the agency theory’s proposition that loans can mitigate the agency problem between shareholders and managers while potentially exacerbating the problem between shareholders and lenders. The study employed a mixed-methods approach, combining qualitative and quantitative methods. Secondary data from financial reports in Finn Pro and other sources was collected.

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This study introduces the accounting recognition techniques for leases in accordance with the International Financial Reporting Standards IFRS 16, from there, pointing out orientations to contribute to the development and completion of Vietnam’s legal documents on asset leasing accounting in the coming time.

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In recent years, sustainable development has been an indispensable requirement for all countries. The process of public finance reform in Vietnam requires the full and timely provision of information on long-term sustainable finance in the public sector. Reporting on the long-term sustainability of public finance is an extremely important requirement, closely related to national development requirements and international economic integration requirements.

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The primary aim of this article is to analyze the necessity of transitioning the Vietnamese economy toward the way of circular economy. This paper uses an overall and comprehensive approach to collect and summarize the recent studies and reports related to this topic. All the data and figures are obtained based on secondary data provided by Vietnamese public organizations.

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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.

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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.

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