Đa dạng hóa địa lý và công bố thông tin phát triển bền vững của doanh nghiệp: Nghiên cứu trên thị trường chứng khoán Việt Nam

Authors

  • Nguyễn Thúy Anh nthuyanh@ftu.edu.vn
  • Thang Thùy Linh

DOI:

https://doi.org/10.57110/jebvn.v3i3.223

Abstract

Phát triển bền vững ngày càng trở thành nhu cầu thiết yếu của mọi doanh nghiệp trên toàn cầu. Mặc dù đã có nhiều nghiên cứu liên quan đến công bố thông tin về phát triển bền vững của doanh nghiệp nhưng tác động của chiến lược doanh nghiệp đến việc công bố báo cáo phát triển bền vững vẫn là một khoảng trống nghiên cứu trên thế giới và Việt Nam. Do đó, nghiên cứu này xem xét động cơ công bố báo cáo phát triển bền vững từ góc độ quản trị doanh nghiệp. Kết quả nghiên cứu cho thấy chiến lược đa dạng hóa địa lý của doanh nghiệp có ảnh hưởng tích cực đến việc công bố báo cáo phát triển bền vững. Kết quả nghiên cứu đã củng cố nền tảng lý thuyết liên quan đến phát triển bền vững và đưa ra các hàm ý cho các quản trị doanh nghiệp trong việc thực hiện công bố thông tin về phát triển bền vững của doanh nghiệp.

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Published

25-06-2023

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How to Cite

Anh, N. T. ., & Linh, T. T. (2023). Đa dạng hóa địa lý và công bố thông tin phát triển bền vững của doanh nghiệp: Nghiên cứu trên thị trường chứng khoán Việt Nam. VNU University of Economics and Business, 3(3). https://doi.org/10.57110/jebvn.v3i3.223

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Short Communication