Please use this identifier to cite or link to this item:
https://dspace.ctu.edu.vn/jspui/handle/123456789/70433
Title: | The factors affecting the environmental information reporting of listed Companies in Vietnam |
Authors: | Nguyen, Thi Mai Huong Nguyen, Thi Kim Tuyen Do, Khanh Ly |
Keywords: | Environmental information Environmental reports Environmental accounting |
Issue Date: | 2019 |
Series/Report no.: | Tạp chí Khoa học và Công nghệ Trường Đại học Công nghiệp Thành pố Hồ Chí Minh;Số 37A - Tr.110-122 |
Abstract: | The success of many organizations depends on the level of resource ownership, the real value of the expertise, the research and development activities, the interaction with the environment and society where they operate ... Thus, the description of resources according to the traditional expression of financial statements (FS) of Vietnamese enterprises has not met the demand of using information of stakeholders in the integration trend. Therefore, the paper is designed to analyze the factors affecting environmental information disclosure and propose solutions to enhance the responsibility for environmental performance, to meet the compliance with international practices and increasing the transparency of the stock market in Vietnam in the spirit of Circular 155/2015 / Tl-BTC of listed enterprises. |
URI: | https://dspace.ctu.edu.vn/jspui/handle/123456789/70433 |
ISSN: | 2525-2267 |
Appears in Collections: | Khoa học và Công nghệ Trường Đại học Công nghiệp Thành phố Hồ Chí Minh |
Files in This Item:
File | Description | Size | Format | |
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_file_ Restricted Access | 5.71 MB | Adobe PDF | ||
Your IP: 18.227.0.21 |
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