Factors affecting the readiness for ESG reporting in Vietnamese enterprises
Dung Thi Phuong Nguyen,
Lien Thi Huong Nguyen,
Anh Thi Mai Nguyen
et al.
Abstract:Countries around the world are taking further steps toward transparency and corporate sustainability. Environmental, social, and governance (ESG) reporting will be required for all firms listed on European exchanges as of 2026 according to the Corporate Sustainability Reporting Directive. Meanwhile, the companies’ rate in Vietnam reporting and disclosing ESG information is still limited. There is an empirical gap between the theory and practices of ESG reporting in Vietnam. Therefore, this study aims to invest… Show more
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