ẢNH HƯỞNG CỦA CÔNG BỐ THÔNG TIN CARBON ĐẾN CHI PHÍ VỐN VAY TRONG DOANH NGHIỆP NIÊM YẾT TẠI VIỆT NAM

Abstract

The study examines the impact of carbon emission disclosure on the cost of debt in Vietnamese listed companies from 2010 to 2023. Results from the multivariate regression model indicate that companies actively disclosing carbon emissions can reduce their cost of debt. Therefore, Vietnamese enterprises can leverage these findings to develop appropriate strategies and solutions toward sustainable development, thereby benefiting from lower capital costs. Additionally, the study may assist policymakers in making decisions and formulating strategies aimed at promoting sustainable economic development.