Nghiên cứu các nhân tố hưởng đến công bố thông tin kế toán môi trường tại các doanh nghiệp thủy điện Việt Nam

Abstract

This article investgates the influencing factors and their level on environmental accounting information disclosure in hydropower enterprises in Vietnam. To achieve this aim, it analyzed scale reliability (Cronbach Alpha), exploratory factor analysis (EFA), and binary logistic regression analysis for data analysis. Research results indicate several factors affecting the disclosure of environmental accounting information at hydropower enterprises in Vietnam including: pressure from stakeholders, benefits of disclosing environmental acccounting information, legal regulations, administrators’ awareness; business characteristics is the only one with no influence. Based on the findings, the authors proposed recommendations to help hydropower enterprises increase the level of environmental accounting information disclosure.