The disclosure of Environmental, Social, and Governance reports of Small and Medium-sized Enterprises in the emerging market
The study aims to explore the factors influencing the disclosure of ESG reports of Small and Medium-sized Enterprises (SMEs) in Vietnam, an emerging economy in Southeast Asia, using fundamental theories such as legitimacy theory, stakeholder theory, organizational theory, institutional theory, and a...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
2025-01-01
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| Series: | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/3701 |
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| Summary: | The study aims to explore the factors influencing the disclosure of ESG reports of Small and Medium-sized Enterprises (SMEs) in Vietnam, an emerging economy in Southeast Asia, using fundamental theories such as legitimacy theory, stakeholder theory, organizational theory, institutional theory, and agency theory. Using a survey dataset of 217 SMEs in Vietnam’s two largest cities obtained through convenience sampling, we tested hypotheses and structural equation models using SmartPLS software. The results indicate that legal regulations have the greatest impact on ESG report disclosure among SMEs in Vietnam, while the sector of an enterprise exerts the least influence. These findings provide insights into the factors influencing ESG disclosure in an emerging economy, offering valuable implications for companies, policymakers, and other stakeholders. |
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| ISSN: | 2734-9314 2734-9586 |