Artikel
Relationship between sustainability reporting and firm's value: Evidence from Vietnam
Recent sustainability reporting (SR) has been of particular interest to stakeholders in developed countries but has begun to be studied in developing countries. The purpose of this study is to examine the relationship between SR and firm value (FV) of non-financial firms listed on the Vietnamese stock exchange. The authors used the combined method to measure the level of SR disclosure according to GRI standards of 360 enterprises in the period 2015-2019. The research results have revealed a positive relationship between SR and FV when measuring the SR by the aggregate indicator and components such as the general indicators, the economic dimension and the environmental and social dimensions. The research results suggest some recommendations to increase awareness and improve SR publication, which will help businesses add value.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 9 ; Year: 2022 ; Issue: 1 ; Pages: 1-20
- Klassifikation
-
Management
Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
- Thema
-
social responsibility
enterprise value
GRI
operational efficiency
Sustainability report
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Linh, Nguyen Van
Hung, Dang Ngoc
Binh, Ta Quang
- Ereignis
-
Veröffentlichung
- (wer)
-
Taylor & Francis
- (wo)
-
Abingdon
- (wann)
-
2022
- DOI
-
doi:10.1080/23311975.2022.2082014
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Linh, Nguyen Van
- Hung, Dang Ngoc
- Binh, Ta Quang
- Taylor & Francis
Entstanden
- 2022
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