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.

References

Amran, A. et al. (2013). The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality. Business Strategy and the Environment, 23(4), 217-235.

Anh, N.T. (2021). Does Risk Governance Impact CSR Disclosure? Empirical Evidence from Listed Companies on Vietnam Stock Market. Academy of Accounting and Financial Studies Journal, 25(7), 1-13.

Aguilera‐Caracuel, J., & Guerrero‐Villegas, J. (2018). How Corporate Social Responsibility Helps MNEs to Improve Their Reputation. The Moderating Effects of Geographical Diversification and Operating in Developing Regions. Corporate Social Responsibility and Environmental Management, 25(4), 355-372.

Ansoff, I. (1975). Strategies for Diversification. Harvard Business Review, 113-124.

Araya, M. (2006). Exploring Terra Incognita. Non-financial Reporting in Corporate Latin America. Journal of Corporate Citizenship, 21(1), 25-38.

Brammer, S.J. et al. (2006). Corporate Social Performance and Geographical Diversification. Journal of Business Research, 59(9), 1025-1034.

Caves, R.E. (1996). Multinational Enterprise and Economic Analysis. Oxford University Press: Oxford.

Chapple, W. & Moon, J. (2005). Corporate Social Responsibility (CSR) in Asia: A Seven-Country Study of CSR Website Reporting. Business and Society, 44(4), 415-441.

Clarkson, M.B.E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review, 20(9), 117.

Deegan, C. (2002). The Legitimizing Effect of Social and Environmental Disclosures: A Theoretical Foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311.

Derouiche, I. et al. (2016). Firm Geographic Location and Voluntary Disclosure. Journal of Multinational Financial Management, 37-38, 29-47.

Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Pitman, Boston, MA.

Husted, B.W., & Allen, D.B. (2006). Corporate Social Responsibility in the Multinational Enterprise:

Strategic and Institutional Approaches. Journal of International Business Studies, 37(6), 838-849.

Kang, J. (2013). The Relationship between Corporate Diversification and Corporate Social Performance. Strategic Management Journal, 34, 94-109.

KPMG (2017). KPMG International Survey of Corporate Responsibility Reporting 2017.

<https://assets.kpmg/content/dam/kpmg/be/pdf/2017/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf > Accessed 25.4.2022.

Li, S. et al. (2011). Corporate Globalization and Bank Lending. Journal of International Business Studies, 42, 1016-1042.

Li, J. et al. (2018). Developed Market or Developing Market? A Perspective of Institutional Theory on Multinational Enterprises’ Diversification and Sustainable Development with Environmental Protection. Business Strategy and the Environment, 27(7), 858-871.

Meek, G.K. et al. (1995). Factors Influencing Voluntary Annual Report Disclosures by US, UK and Continental European Multinational Corporations. Journal of International Business Studies, 26(3), 555-572.

Meyer, J.W. & Rowan, B. (1977). Institutionalized Organizations: Formal Structure as Myth and Ceremony. American Journal of Sociology, 83(2), 340-363.

Meyer, K.E. (2004). Perspectives on Multinational Enterprises in Emerging Economies. Journal of International Business Studies, 35(4), 259-276.

Montabon, F. et al. (2007). An Examination of Corporate Reporting, Environmental Management Practices and Firm Performance. Journal of Operations Management, 25(5), 998-1014.

Nguyen, M. et al. (2018). Corporate Social Responsibility (CSR) in Vietnam: A Conceptual Framework. International Journal of Corporate Social Responsibility, 3(1).

Nguyen, T.T.H. (2014). Factors Affecting the Voluntary Level of Information Disclosure of Listed Companies on HOSE. Economic Development Journal, 26, 99-115.

Mudambi, R. (2002). Knowledge Management in Multinational Firms. Journal of International Management, 8(1), 1-9.

Penrose, E.T. (1959). The Theory of the Growth of the Firm. 4th ed. New York.

Perlmutter H. (1969). The Tortuous Evolution of the Multinational Corporation. Columbia Journal of World Business, 4, 9-18.

Qian, G. et al. (2008). Regional Diversification and Firm Performance. Journal of International Business Studies, 39(2), 197-214.

Sharfman, M.P. et al. (2004). A Model of the Global and Institutional Antecedents of High-Level. Corporate Environmental Performance. Business and Society, 43(1), 6-36.

World Economic Forum (2018). The Global Competitiveness Report. <https://www3.weforum.org/docs/GCR2018/05FullReport/TheGlobalCompetitivenessReport2018.pdf> Accessed 25.4.2022.

Villiers, D.C. & Staden, V.J.C. (2006). Can Less Environmental Disclosure Have a Legitimising Effect? Evidence from Africa. Accounting Organizations and Society, 31(8), 763-781.

Xu, S. & Liu, D. (2017). Corporate Social Responsibility (CSR) and Corporate Diversification: Do Diversified Production Firms Invest More in CSR? Applied Economics Letters, 24(4), 254-257.

Downloads

Download data is not yet available.

Published

25-06-2023

Abstract View

197

PDF Downloaded

54

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 JOURNAL OF ECONOMICS AND BUSINESS, 3(3). https://doi.org/10.57110/jebvn.v3i3.223

Issue

Section

Original Article