Determinants of sustainability reporting: An empirical research on Vietnamese Listed companies

Abstract

This research aims at providing some
empirical evidence on determinants of sustainability
reporting in Vietnam. A sample of 99 sustainability
reports published by listed companies for the year of
2016 was obtained and further analysed by
employing content analysis method to construct
sustainability reporting index for each company. The
study used a wide range of variables to examine
hypotheses developed. Firm size, gross profit margin
and, export status are found to significantly
positively associate with sustainability reporting
quality.