Factors affecting the disclosure of the sustainability report of non-financial enterprises listed on the Vietnam stock market

Abstract

A sustainability report is considered a tool that can help enterprises measure, disclose, explain,
and commit responsibility for sustainable development to stakeholders. This article uses panels data, cross
sectional data and time series data, figures out factors which affect the disclosure of the 253 non-financial
enterprises listed on Vietnam stock market in the period 2020-2022. It also finds out 2 new ones called
audited by BIG 4 and listing time apart from 4 factors: profitability, firm size, the frequency of the Audit
committee, gender of leader; listing time is the only one to have a negative impact on the publication of this
report. Research result is a base to consider improving legal regulations of the disclosure of sustainability
reports, related parties to help stakeholders make the right decisions.