The relationship between environmental disclosure and influencing factors in an emerging market: evidence from Vietnamese enterprises

Tai Thanh Nguyen and Cong Van Nguyen

International Journal of Business Excellence, 2025, vol. 36, issue 4, 457-482

Abstract: This study aims to investigate and identify factors influencing environmental disclosure in an emerging market. Data is collected through a survey from 431 enterprises in Vietnam by convenient non-probability sampling method. The study combines the use of both qualitative and quantitative methods through consultants with the use of statistical methods such as Cronbach's alpha test, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and tests the linear structural equation model (SEM) to analyse the collected data. Research results have confirmed that seven factors are affecting environmental information disclosure in enterprises. They are staff qualifications, enterprise size, legal regulations, perception of enterprise leaders, industry characteristics, financial resources, and stakeholders. Contrary to many previously published studies, in this study, the audit factor does not affect information disclosure because, in Vietnam, auditing is only required for companies listed on the stock exchange while most Vietnamese enterprises are not listed.

Keywords: environmental information disclosure; enterprise size; financial resources; legal regulations; stakeholders; Vietnam. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=147814 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbexc:v:36:y:2025:i:4:p:457-482

Access Statistics for this article

More articles in International Journal of Business Excellence from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().