The Determinants of Environmental Information Disclosure in Vietnam Listed Companies

• 발행기관: 한국유통과학회
• 저자명: Thi Le Hang NGUYEN Thi Thu Hien NGUYEN Thi Thanh Huyen NGUYEN Thi Hong Anh LE Van Cong NGUYEN
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.2, 21~31쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.02.28

영문 초록

Environmental pollution and climate change in Vietnam are now becoming a major concern. This situation is increasing the pressure on the companies to improve their social responsibility in production and business activities and disclose the environmental information to meet the requirements of stakeholders. This study investigates the internal and external factors of the company that affects the environmental information disclosure of listed companies on the Vietnam stock market as business sector, firm size, corporate manager perceptions, profitability, financial leverage, community pressure, pressures from stakeholders, government pressure influencing environmental information disclosure. Analytical data collected through the survey of 120 listed companies on the Ho Chi Minh City Stock Exchange (HOSE). By testing Cronbach s Alpha, exploratory factor analysis (EFA) and logistic regression analysis, the results of the study show that the level of environmental information disclosure of listed companies on the stock market in Vietnam depends heavily on government regulations, followed by the pressure from stakeholders, community pressure, views of business managers, companies size, business sector, and particularly profitability and financial leverage factors that have a negative relationship with environmental information disclosure.

목차

1. Introduction

2. Literature Review

3. Research Method

4. Research Results

5. Discussion

6. Conclusion

References

키워드

Environmental Information Information Disclosure Environmental Report Vietnam Listed Companies