Economic, social and environmental disclosure, a theoretical framework and its application in Vietnam
Abstract: This study focuses
on the appraisal of firms performance and on its representation and reporting.
Using interviews and inquiries in firms operating in the cement industry in
Vietnam, two points are investigated. First, whether firms top executives
consider that firms sustainable performance may include economic, social or
environmental performance that is not integrated in financial statements. The
theoretical framework is the stakeholder theory complemented with the
institutional theory. Second, whether economic, social and environmental
performance should be disclosed to answer the expectations of the various
stakeholders. Therefore, our research contributes to corporate governance
studies by focusing on reporting dedicated to all the stakeholders.
Author: Viet Ha TRAN VU, Anh
MAI, Cam Tu DOAN, Benoît PIGE
Journal Code: jpakuntansigg140038
