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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/75033
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dc.contributor.advisorTrần Dương Sơnen_US
dc.contributor.authorGiả Tố Yênen_US
dc.contributor.otherMai Thị Lệen_US
dc.contributor.otherNguyễn Hà Duyen_US
dc.contributor.otherLê Châu Bảo Ngânen_US
dc.contributor.otherVõ Ngọc Diễm Myen_US
dc.date.accessioned2025-06-17T02:25:38Z-
dc.date.available2025-06-17T02:25:38Z-
dc.date.issued2025-
dc.identifier.urihttps://digital.lib.ueh.edu.vn/handle/UEH/75033-
dc.description.abstractWith Vietnam’s rapid industrialization and increasing global integration, the study addresses the critical need to understand how sustainability practices influence financial outcomes. The primary objective is to assess the impact of key sustainability reporting attributes, and adherence to Global Reporting Initiatives (GRI) and Sustainable Development Goals (SDGs) standards, on financial performance measures such as Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. Collecting data from 693 listed firms on the HOSE and HNX stock exchanges between 2018 and 2023, this study employs advanced methods, including Pooled OLS, FEM, REM, and GMM. Key findings reveal that while transparency in reporting and gender diversity on corporate boards positively impact financial performance, compliance with international ESG standards such as GRI and SDG can pose short-term financial challenges. The study also identifies significant sectoral and firm-specific variations, emphasizing the need for tailored ESG strategies. This study contributes to the existing literature by providing empirical insights into how sustainability reporting interacts with financial performance. The research advances the understanding of sustainability reporting as both a corporate strategy and a governance tool, particularly in developing economies.en_US
dc.format.medium118 p.en_US
dc.language.isoenen_US
dc.publisherUniversity of Economics Ho Chi Minh Cityen_US
dc.relation.ispartofseriesGiải thưởng Nhà nghiên cứu trẻ UEH 2025en_US
dc.subjectSustainability Reportingen_US
dc.subjectEnvironmentalen_US
dc.subjectSocialen_US
dc.subjectGovernance (ESG)en_US
dc.subjectFirm Performanceen_US
dc.titleSustainability reporting and its impacts on firm performance: Insights from a developing countryen_US
dc.typeResearch Paperen_US
ueh.specialityTài chính - Ngân hàngen_US
ueh.awardGiải Ben_US
item.cerifentitytypePublications-
item.grantfulltextreserved-
item.fulltextFull texts-
item.languageiso639-1en-
item.openairetypeResearch Paper-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
Appears in Collections:Nhà nghiên cứu trẻ UEH
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