Factors Affecting the Level of Social and Environmental Accounting Information Disclosure: An Empirical Study of Listed Companies on the Vietnamese Stock Exchange

Dinh The Hung (), Nguyen Duong Hai Yen (), Ngo Thi Minh Phuong (), Nghiem Huyen Trang (), Pham Quang Truong Anh () and Nguyen Duc Hai ()

International Journal of Social Sciences and English Literature, 2025, vol. 9, issue 6, 1-9

Abstract: This study aims to identify the determinants influencing the disclosure level of Social and Environmental Accounting (SEA) information among 120 non-financial listed listed on the Vietnam Stock Exchange. The analysis is based on secondary data collected from firms’ financial and annual reports published on the HOSE and HNX exchanges over a five-year period from 2019 to 2023. Using the Fixed Effects Model (FEM) for regression analysis, the findings reveal that the level of Social and Environmental Accounting (SEA) information disclosure is significantly influenced by the following factors: Companies audited by Big4, Firm size, Financial leverage, Board size, Listing period. Based on these empirical results, the study proposes a set of recommendations aimed at enhancing the transparency and comprehensiveness of Social and Environmental Accounting (SEA) information disclosures among publicly listed companies in Vietnam.

Keywords: Disclosure level of SEA; Information disclosure; Listed companies; Social and Environmental Accounting. (search for similar items in EconPapers)
Date: 2025
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