Articlegold2022

Relationship between sustainability reporting and firm’s value: Evidence from Vietnam

Nguyễn Văn Linh · Dang Ngoc Hung · Ta Quang Binh

30 citations0/0 files storedCogent Business & Management

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

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.

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References

1995Managing Legitimacy: Strategic and Institutional Approaches 2007The Social Responsibility of Business Is to Increase Its Profits 1991The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders 2003Corporate Social and Financial Performance: A Meta-Analysis 1997THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK 2010Strategic Management 2000Corporate social responsibility and financial performance: correlation or misspecification?2002Introduction

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