Corporate environmental disclosure practices in vietnam
The purpose of the paper is to examine the extent of corporate environmental disclosure (CED) made by some major Vietnam listed firms (VLFs) on their annual reports, corporate governance reports and sustainability reports (if any) for the years 2017 to 2018 since some firms have not published sustai...
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| Định dạng: | Journal Article |
| Ngôn ngữ: | English |
| Thông tin xuất bản: |
Sciedu Press
2020
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| Truy cập trực tuyến: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85082779046&doi=10.5430%2frwe.v11n1p143&partnerID=40&md5=f38733db91279f6d138c77d317014831 http://digital.lib.ueh.edu.vn/handle/UEH/60939 https://doi.org/10.5430/rwe.v11n1p143 |
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| Tóm tắt: | The purpose of the paper is to examine the extent of corporate environmental disclosure (CED) made by some major Vietnam listed firms (VLFs) on their annual reports, corporate governance reports and sustainability reports (if any) for the years 2017 to 2018 since some firms have not published sustainability reports for the year 2018 yet. And study also aims to support people with the overview of the importance and level impact of CED for business operations and stakeholders as well. Hence, with the theoretical framework of CED, international experience of CED, and the examination of situation of CED of some major VLFs in Vietnam, we would like to create the motivation, aspiration for readers to learn more about CED so that the form of disclosing environmental information will become familiar with other company annual reports. |
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