DETERMINANTS OF ESG DISCLOSURE LEVELS IN VIETNAMESE LISTED COMPANIES

Abstract

This study aims to identify and quantify the determinants of ESG report disclosure among Vietnamese listed companies and to recommend measures to promote ESG reporting. Using a mixed-methods design, we integrate qualitative and quantitative techniques for data analysis. Based on a sample of 200 firms, our findings reveal six positive determinants of ESG disclosure: firm size, financial leverage, growth opportunities, industry sector, profitability, and the regulatory framework, notably, industry sector as the most influential factor. Based on the research results, the article proposes solutions to improve transparency and promote ESG disclosure in Vietnam.