The disclosure of Environmental, Social, and Governance reports of Small and Medium-sized Enterprises in the emerging market

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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Bibliographic Details
Main Authors: Lan Thi Ngoc Uong, Nam Danh Nguyen
Format: Article
Language:English
Published: HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE 2025-01-01
Series:Ho Chi Minh City Open University Journal of Science - Economics and Business Administration
Subjects:
esg disclosure
emerging market
smes
Online Access:https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/3701
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