Factors affecting the level of sustainability reporting of enterprises in Vietnam
Abstract
The purpose of this study is to identify factors affecting the level of Sustainability Reporting of enterprises in Vietnam. The study uses data collected from a survey of 1 27 subjects including manager, accounting department and Corporate Social Responsibility (CSR) department at enterprises in Vietnam. The authors use statistical tests in SPSS to process data including Cronbach's alpha test, exploratory factor analysis EFA and multivariate regression analysis. The research results show that there are 4 factors including Company size, Consumer perceptions, Legal pressure, Foreign ownership of enterprises that affect positively the level of Sustainability reporting. The factor named Financial performance does not really affect the level of information disclosure in Sustainability reporting of enterprises in Vietnam.