The Determinants of Environmental Information Disclosure in Vietnam Listed Companies |
NGUYEN, Thi Le Hang
(Faculty of Economics and Accounting, Quy Nhon University)
NGUYEN, Thi Thu Hien (Faculty of Industrial University of Ho Chi Minh City (IUH)) NGUYEN, Thi Thanh Huyen (Faculty of Environmental, Climate Change and Urban Studies, The National Economics University (NEU)) LE, Thi Hong Anh (Faculty of Law, The National Economics University (NEU)) NGUYEN, Van Cong (School of Accounting and Auditing, The National Economics University (NEU)) |
1 | Gelb, D. S., & Zarowin, P. (2002). Corporate Disclosure Policy and the Informativeness of Stock Prices. Review of Accounting Studies, 7(1), 33-52. Retrieved from https://link.springer.com/article/10.1023/A:1017927530007. DOI |
2 | Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting. Accounting, Auditing & Accountability Journal, 8(2), 47-77. https://doi.org/10.1108/09513579510146996. DOI |
3 | GRI. (2018). The global standards for sustainability reporting. Retrieved September, 10 2019, from https://www.globalreporting.org/information/sustainability-reporting/Pages/default.aspx |
4 | Guthrie, J., & Parker, L. D. (1990). Corporate social disclosure practice: a comparative international analysis. Advances in Public Interest Accounting, 3, 159-175. |
5 | Hackston, D., & Milne, M. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), 77-108. https://doi.org/10.1108/09513579610109987. DOI |
6 | Wilmshurst, T. D., & Frost, G. R. (2000). Corporate environmental reporting. Accounting, Auditing & Accountability Journal, 13(1), 10-26. https://doi.org/10.1108/09513570010316126. DOI |
7 | Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society, 7(1), 53-63. https://doi.org/10.1016/0361-3682(82)90025-3. DOI |
8 | Yale University. (2018). Environmental Performance Index. Retrieved August 12, 2019, from https://epi.envirocenter.yale.edu/downloads/epi2018policymakerssummaryv01.pdf |
9 | Zhang, J., Guo, H. T., Li, B., & Wang, W. (2008). The Influence of Financial Factors on Environmental Information Disclosure in China Chemical Industry. SSRN, 01-12. Retrieved from https://ssrn.com/abstract=1305005 or http://dx.doi.org. |
10 | Zeng, S. X., Xu, X. D., Yin, H. T., & Tam, C. M. (2012). Factors that Drive Chinese Listed Companies in Voluntary Disclosure of Environmental Information. Journal of Business Ethics, 109(3), 309-321. Retrieved from https://www.jstor.org/stable/23257154. DOI |
11 | Lee, B.-W., Jung, S.-T., & Kim, J.-H. (2005). Environmental Accounting Guidelines and Corporate Cases in Korea. In K. Sustainable Management Division of LG Environmental Strategy Institute (LGESI), Implementing Environmental Management Accounting: Status and Challenges (pp. 239-255). doi:10.1007/1-4020-3373-7_12. |
12 | Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis. (7th ed.). Upper Saddle River, NJ: Prentice Hall. |
13 | Haldma, T., & Laats, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research, 13(4), 379-400. https://doi.org/10.1006/mare.2002.0197. DOI |
14 | Huang, C.-L., & Kung, F.-H. (2010). Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan. Journal of Business Ethics, 96(3), 435-451. doi: 10.1007/s10551-010-0476-3. DOI |
15 | Jamil, C. Z., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management accounting practices in small medium manufacturing firms. Procedia - Social and Behavioral Sciences, 172, 619-626. doi: 10.1016/j.sbspro.2015.01.411. DOI |
16 | Kokubu, K., & Nashioka, E. (2005). Environmental Management Accounting Practices in Japan. In Eco-Efficiency in Industry and Science, 18 (pp. 321-342). New York, NY: Springer. |
17 | Lee, J. W., Kim, Y. M., & Kim, Y. E. (2018). Antecedents of Adopting Corporate Environmental Responsibility and Green Practices. Journal of Business Ethics, 148(2), 397-409. doi: 10.1007/s10551-016-3024-y. DOI |
18 | Lehman, C. R. (1983). Stalemate in corporate social responsibility research (working paper, no. 3). American Accounting Association. Public Interest Section, American Accounting Association. |
19 | Li, Y., Richardson, G. D., & Thornton, D. B. (1997). Corporate Disclosure of Environmental Liability Information: Theory and Evidence. Contemporary Accounting Researc, 14(3), 435-474. https://doi.org/10.1111/j.1911-3846.1997.tb00535.x. DOI |
20 | Liu, X., & Anbumozhi, V. (2009). Determinant factors of corporate environmental information disclosure: An empirical study of Chinese listed companies. Journal of Cleaner Production, 17(6), 593-600. doi:10.1016/j.jclepro.2008.10.001. DOI |
21 | Malarvizhi, P., & Matta, R. (2016). Link between Corporate Environmental Disclosure and Firm Performance" - Perception or Reality? Review of Integrative Business and Economics Research, 5(3), 1-34. Retrieved from http://www.sibresearch.org/uploads/3/4/0/9/34097180/riber_b16-033_1-34.pdf. |
22 | Ministry of Finance. (2015, 10 6). Circular 155-2015-TT-BTC on disclosure of information on the securities market. Retrieved September 15, 2019, from https://vbpq.mof.gov.vn/Detail?contentType=LegalDocument&id=19070&tab=99 |
23 | Ministry of Natural Resources and Environment. (2019). Circular No. 38/2015/TT-BTNMT dated 30 June 2015, on environmental remediation and restoration in mineral mining activities. Retrieved September 10, 2019, from http://vanban.chinhphu.vn/portal/page/portal/chinhphu/hethongvanban?class_id=1&mode=detail&document_id=180819 |
24 | National Assembly of the Socialist Republic of Vietnam. (2014, June 23). Law No. 55/2014/QH13 dated June 23, 2014, on environmental protection. Retrieved October 20, 2018, from http://vanban.chinhphu.vn/portal/page/portal/chinhphu/hethongvanban |
25 | Neu, D., Warsame, H., & Pedwell, K. (1998). Managing Public Impressions: Environmental Disclosures in Annual Reports. Accounting, Organizations and Society, 23(3), 265-282. https://doi.org/10.1016/S0361-3682(97)00008-1. DOI |
26 | Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7-8), 836-863. https://doi.org/10.1016/j.aos.2008.01.003. DOI |
27 | Patten, D. M. (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society, 17(5), 471-475. https://doi.org/10.1016/0361-3682(92)90042-Q. DOI |
28 | Patten, D. M. (2002). The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8), 763-773. https://doi.org/10.1016/S0361-3682(02)00028-4. DOI |
29 | Aerts, W., Cormier, D., & Magnan, M. (2008). Corporate environmental disclosure, financial markets and the media: An international perspective. Ecological Economics, 64(3), 643-659. https://doi.org/10.1016/j.ecolecon.2007.04.012. DOI |
30 | Bebbington, J., Gray, R., Thomson, I., & Walters, D. (1994). Accountants' Attitudes and Environmentallysensitive Accounting. Accounting and Business Research, 24(94), 109-120. https://doi.org/10.1080/00014788.1994.9729470. DOI |
31 | Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7. DOI |
32 | Robertson, D. C., & Nicholson, N. (1996). Expressions of corporate social responsibility in U.K. firms. Journal of Business Ethics, 15(10), 1095-1106. Retrieved from https://www.jstor.org/stable/25072834. DOI |
33 | Chu, N. N., & Hoang, T. (2011). Applied Statistics in Social- Economic Analysis. Hanoi, Vietnam: Labour and Social Publising House. |
34 | Cormier, D., & Gordon , I. M. (2001). An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability Journal, 14(5), 587-617. https://doi.org/10.1108/EUM0000000006264. DOI |
35 | Deegan, C., & Gordon, B. (1996). A Study of the Environmental Disclosure Practices of Australian Corporations. Accounting and Business Research, 26(3), 187-199. https://doi.org/10.1080/00014788.1996.9729510. DOI |
36 | Pondeville, S., Swaen, V., & Ronge, Y. D. (2013). Environmental management control systems: The role of contextual and strategic factors. Management Accounting Research, 24, 317-332. http://dx.doi.org/10.1016/j.mar.2013.06.007. DOI |
37 | Qian, W., Burritt, R., & Monroe, G. (2011). Environmental management accounting in local government. Accounting, Auditing & Accountability Journal, 24(1), 93-128. https://doi.org/10.1108/09513571111098072. DOI |
38 | Saha, A. K., & Akter, S. (2012). Relationship between Environmental Reporting in Corporate Annual Reports & Corporate Profitability in Bangladesh. Independent Business Review, 5(2), 91-111. Retrieved from https://ssrn.com/abstract=2435563. |
39 | Spencer, S. Y., Adams, C., & Yapa, P. W. (2013). The mediating effects of the adoption of an environmental information system on top management's commitment and environmental performance. Sustainability Accounting, Management and Policy Journal, 4(1), 75-102. https://doi.org/10.1108/SAMPJ-10-2011-0030. DOI |
40 | Shane, P. B., & Spicer, B. H. (1983). Market Response to Environmental Information Produced outside the Firm. The Accounting Review, 58(3), 521-538. Retrieved from https://www.jstor.org/stable/246532. |
41 | Tilt, C. A. (1994). The Influence of External Pressure Groups on Corporate Social Disclosure. Accounting, Auditing & Accountability Journal, 7(4), 47-72. https://doi.org/10.1108/09513579410069849. DOI |
42 | United Nations. (2002). Guidance manual accounting and financial reporting for environmental costs and liabilities. United Nations Conference on Trade and Development (pp. 5-14). Retrieved from https://unctad.org/en/Docs/iteeds4c1_en.pdf. |
43 | Dinh, H. P., Vo, N. V., & Tran, P. (2018). Quantitative research in Accounting - Auditing. Hanoi, Vietnam: Financial Publishing House. |
44 | Deegan, C., & Rankin, M. (1996). Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority. Accounting, Auditing & Accountability Journal, 9(2), 50-67. https://doi.org/10.1108/09513579610116358. DOI |
45 | Deegan, C., Rankin, M., & Tobin, J. (2002). An examination of the corporate social and environmental disclosures of BHP from 1983-1997. Accounting, Auditing & Accountability Journal, 15(3), 312-343. https://doi.org/10.1108/09513570210435861. DOI |
46 | DiMaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Review, 48(2), 147-160. doi:10.2307/2095101. DOI |
![]() |