Factors affecting the disclosure of sustainable development report - A case study of Vietnamese enterprises

In recent years, sustainable development report has always received great attention from stakeholders. In Vietnam, with the introduction of Circular No. 155/2015/TT-BTC dated on October 6, 2015 by the State Securities Commission has raised the corporate awareness of this type of report. Part of them proceeded to develop and publish a sustainable development report. However, the quantity and quality of published information is still limited. In this paper, the author finds out the extent of the factors affecting the process of making sustainable development report at 143 enterprises from the top 500 largest enterprises listed on the stock market (VNR500). The results show that the firm size, growth opportunities towards enterprises and the sectors have an impact on the publication of sustainable development report. The result is the basis for stakeholders to take appropriate actions to promote the publication of this kind of report in the future.