Geographic diversification and sustainability disclosure of enterprises: Evidences on the Vietnam stock market


Authors

  • Nguyen Thuy Anh Foreign Trade University
  • Thang Thuy Linh Foreign Trade University
DOI: https://doi.org/10.57110/jebvn.v3i3.223

Keywords:

Sustainability, sustainability disclosure, corporate social responsibility (CSR), diversification strategy, geographic diversification

Abstract

Sustainable development is increasingly becoming an essential need of every business globally. Although there have been many studies related to the disclosure of sustainability reporting, the relationship between the growth strategy of enterprises and sustainability reporting is still a research gap in the world and Vietnam. Therefore, this study focuses on sustainability reporting from the perspective of business strategy. Research results have shown that the diversification strategy of enterprises has a positive effect on sustainability reporting. The research results have strengthened the theoretical foundation related to sustainable development and provided implications for corporate governance in the implementation of corporate sustainability information disclosure.

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25-06-2023

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Nguyen Thuy Anh, & Thang Thuy Linh. (2023). Geographic diversification and sustainability disclosure of enterprises: Evidences on the Vietnam stock market . VNU JOURNAL OF ECONOMICS AND BUSINESS, 3(3), 10. https://doi.org/10.57110/jebvn.v3i3.223

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