OVERVIEW OF RESEARCH RELEVANT TO SUSTAINABLE DEVELOPMENT INFORMATION DISCLOSURE BY AUTHORS IN VIETNAM

Abstract

Sustainable Development Information Disclosure (SDID) has been as a trend which large enterprises target or aim to provide information on their operational performance towards sustainability orientation. In recent times, in terms of an international perspective, research on this topic has heavily focuses on non-financial companies or publicly listed enterprises in a number of countries, most notably China. In the context of Vietnam, from 2015 to 2022, mostly researchers have also concentrated on the fields of listed companies on the stock market, petroleum companies or seafood exploitation and processing enterprises. Other researches mainly explain concepts, theory or practice in each specific industry field or explore the factors impacting the relationship with SDID. In this article, the author systematizes, analyses and evaluates the studies that have been conducted related to the sustainable development information disclosure, the relationship and factors affecting the SDID in Vietnam.