THE ROLE OF INTEGRATED REPORTING ON THE MANAGEMENT OF SUSTAINABLE DEVELOPMENT IN ENTERPRISES

Abstract

Sustainable development is the way to improve efficiency and competitiveness, prestige of enterprises in the market, help enterprises to build long-term durable value and at the same time, create positive impacts on the environment and society. Integrated Reporting is one of the effective tools that helps companies measure and evaluate the implementation of sustainable development strategies. Today, more and more Vietnamese companies decide to release the Integration Report independently or published in the annual financial report and on their website. The study examines issues related to integrate reporting in sustainable management around the world by reviewing relevant literature, evaluating the status of integrated reporting use in sustainable management at the Vietnamese enterprises, then give some useful suggestions for policies maker.