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Bài báo - Tạp chí
(2017) Trang: 256-275
Tạp chí: THE UHD-CTU ANNUAL ECONOMICS AND BUSINESS CONFERENCE
Liên kết:

Environmental information disclosure (EID) refers to the reporting of environmental information, including information about materials, energy, water, biodiversity, emission, environmental grievance mechanisms, etc. in annual reports and/or sustainability reports. Nowadays, stakeholders expect to not only get information on economic and social issues but also obtain environmental information that facilitates the evaluation of the firms’ performance in three different aspects. This study aims to identify the drivers of voluntary EID from listed enterprises on the Ho Chi Minh City Stock Exchange in Viet Nam based on the stakeholder theory and the legitimacy theory in order to motivate them to present environmental information voluntarily in their reports. By employing practical research, the study applied descriptive statistics, correlation testing and the logistic regression analysis method in investigating the incentive and disincentive factors of voluntary disclosure. The findings report a positive relationship between environmental sensitivity industry, profitability, the firm’s size and EID whereas a negative relationship between revenue growth, financial leverage, and EID is also stated. Besides, the study also fails to find the impact of firm’s age and ownership type on disclosing environmental information. More to the point, the study has a contribution in enlarging the research topic literature related to environmental issues that there are not many authors have done in the context of Viet Nam before. The empirical study also presents suggestions for further studies by expanding the research sample size and collecting three or five consecutive years of data associated with examining deeply disclosed contents of EID in the annual reports. Keywords: Corporate social responsibility; environmental information disclosure; voluntary disclosure; stakeholder theory; legitimacy theory; Vietnam

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