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27/07/2021
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Tran, T. H., & Tran, T. H. (2021). Sustainability reporting in Vietnam: evolutionary or revolutionary? A case study of five public companies. Journal of International Economics and Management, 21(2), 128-148. https://doi.org/10.38203/jiem.021.2.0032
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Sustainability reporting in Vietnam: evolutionary or revolutionary? A case study of five public companies
Main Article Content
Abstract
This study explores corporate sustainability reporting in Vietnam, whether it is evolutionary or revolutionary. The study centers on answering the questions of the patterns of sustainability reports (SRs) and the level of conformity in the SRs of these companies to the Global Reporting Initiative (GRI) framework. Five big publicly listed companies in Vietnam have been selected for the case study. The content analysis method was applied for the data analysis. The findings indicate that four aspects are contributing to the evolution in sustainability reporting practices in those five companies. These include the nascent application of the GRI framework, the use of external assurance, the reporting models, and the incorporation of the United Nations Sustainable Development Goals into the reporting process.
Article Details
Keywords
Sustainability reporting, Corporate social responsibility, Listed company, GRI, Vietnam
References
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Cheshier, S. and Penrose, J. (2007), “Top 200 industrial Sstrategies of Viet Nam’s largest firms”, United Nations Development Programme, Policy Dialogue Study 2007/4, Hanoi.
Costas, J. and Kärreman, D. (2013), “Conscience as control - managing employees through CSR”, Organization, Vol. 20 No.3, pp. 394 - 415.
Crane, A. and Glozer, S. (2016), “Researching corporate social responsibility communication: themes, opportunities, and challenges”, Journal of Management Studies, Vol. 53 No. 7, pp. 1223 - 1252.
Darus, F., Sawani, Y., Mohamed Zain, M. and Janggu, T. (2014), “Impediments to CSR assurance in an emerging economy”, Managerial Auditing Journal, Vol. 29 No. 3, pp. 253 - 267.
Davis, G. and Searcy, C. (2010), “A review of Canadian corporate sustainable development reports”, Journal of Global Responsibility, Vol. 1 No. 2, pp. 316 - 329.
Deegan, C. (2002), “Introduction: the legitimizing effect of social and environmental disclosures - a theoretical foundation”, Accounting, Auditing and Accountability Journal, Vol. 15 No. 3, pp. 282 - 311.
Du, S., Bhattacharya, C.B. and Sen, S. (2010), “Maximizing business Rreturns to corporate social responsibility (CSR): the role of CSR communication”, International Journal of Management Reviews, Vol. 12 No. 1, pp. 8 - 19.
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Fifka, M.S. (2013), “Corporate responsibility reporting and its determinants in comparative perspective - a review of the empirical literature and a meta-analysis”, Business Strategy and the Environment, Vol. 22 No. 1, pp. 1 - 35.
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Hsieh, H.F. and Shannon, S.E. (2005), “Three approaches to qualitative content analysis”, Qualitative Health Research, Vol. 15 No. 9, pp. 1277 - 1288.
Ioannou, I. and Serafeim, G. (2015), “The impact of corporate social responsibility on investment recommendations: analysts’ perceptions and shifting institutional logics”, Strategic Management Journal, Vol. 36 No. 7, pp. 1053 - 1081.
Isaksson, R. and Steimle, U. (2009), “What does GRI‐reporting tell us about corporate sustainability?”, The TQM Journal, Vol. 21 No. 2, pp. 168 - 181.
Islam, M. A. and McPhail, K. (2011), “Regulating for corporate human rights abuses: the emergence of corporate reporting on the ILO’s human rights standards within the global garment manufacturing and retail industry”, Critical Perspectives on Accounting, Vol. 22 No. 8, pp. 790 - 810.
Jamali, D. and Karam, C. (2018), “Corporate social responsibility in developing countries as an emerging field of study”, International Journal of Management Reviews, Vol. 20 No. 1, pp. 32 - 61.
KPMG. (2017), “Survey of corporate responsibility reporting”, Available at https://home.kpmg /xx/ en/home/insights/2017/10/the-kpmg-survey-of-corporate-responsibility-reporting-2017.html (Accessed 01 June, 2020).
Kolk, A. and Pinkse, J. (2010), “The integration of corporate governance in corporate social responsibility disclosures”, Corporate Social Responsibility and Environmental Management, Vol. 17 No. 1, pp. 15 - 26.
Kozlowski, A., Bardecki, M. and Searcy, C. (2015), “Corporate sustainability reporting in the apparel industry: an analysis of indicators disclosed”, International Journal of Productivity and Performance Management, Vol. 64 No. 3, pp. 377 - 397.
LACP. (2019), “Annual report awards”, Available at https://www.lacp.com/annual-report-awards.htm (Accessed 25 December, 2019).
Mervelskemper, L. and Streit, D. (2017), “Enhancing market valuation of ESG performance: is integrated reporting keeping its promise?”, Business Strategy and the Environment, Vol. 26 No. 4, pp. 536 - 549.
Miller, K.C., Fink, L. and Proctor, T.Y. (2017). “Current trends and future expectations in external assurance for integrated corporate sustainability reporting”, Journal of Legal, Ethical and Regulatory Issues, Vol 20 No. 1, pp. 1 - 17.
Montecalvo, M., Farneti, F. and de Villiers, C. (2018), “The potential of integrated reporting to enhance sustainability reporting in the public sector”, Public Money and Management, Vol. 38 No. 5, pp. 365 - 374.
Moon, J. (2007), “The contribution of corporate social responsibility to sustainable development”, Sustainable Development, Vol. 15 No. 5, pp. 296 - 306.
Morsing, M. (2006), “Corporate social responsibility as strategic auto-communication: on the role of external stakeholders for member identification”, Business Ethics: A European Review, Vol. 15 No. 2, pp. 171 - 182.
PNJ. (2015), “PNJ sustainability report 2015”, Available at https://www.pnj.com.vn/ (Accessed 01 June, 2020). PNJ. (2016), “PNJ sustainability report 2016”, Available at https://www.pnj.com.vn (Accessed 01 June, 2020).
PNJ. (2017), “PNJ sustainability report 2017”, Available at https://www.pnj.com.vn (Accessed 01 June, 2020).
PNJ. (2018), “PNJ sustainability report 2018”, Available at https://www.pnj.com.vn (Accessed 01 June, 2020).
PNJ. (2019), “PNJ sustainability report 2019”, Available at https://www.pnj.com.vn (Accessed 01 June, 2020).
Poddar, A. and Narula, S.A. (2018), “Sustainability reporting practices in India: a study of selected conglomerates”, Strategic Change, Vol. 27 No. 6, pp. 543 - 557.
Przychodzen, W. and Przychodzen, J. (2018), “Sustainable innovations in the corporate sector - the empirical evidence from IBEX 35 firms”, Journal of Cleaner Production, Vol. 172, pp. 3557 - 3566.
Romero, S., Ruiz, S. and Fernandez-Feijoo, B. (2019), “Sustainability reporting and stakeholder engagement in Spain: different instruments, different quality”, Business Strategy and the Environment, Vol. 28 No. 1, pp. 221 - 232.
Rupley, K.H., Brown, D. and Marshall, S. (2017), “Evolution of corporate reporting: from stand-alone corporate social responsibility reporting to integrated reporting”, Research in Accounting Regulation, Vol. 29 No. 2, pp. 172 - 176.
Sharma, U., Davey, H., Md Zaini, S. and Samkin, G. (2018), “Voluntary disclosure in emerging countries: a literature review”, Journal of Accounting in Emerging Economies, Vol. 8 No. 1, pp. 29 - 65.
Shin, H. and Zicari, A. (2018), “Don’t judge a book by its cover! Comparative study of the adaptation and evolution of CSR reporting by telecommunication companies in Brazil and South Korea”, Advances in Environmental Accounting and Management, Vol. 7, pp. 135 - 171.
Sobhani, F.A., Amran, A. and Zainuddin, Y. (2009), “Revisiting the practices of corporate social and environmental disclosure in Bangladesh”, Corporate Social Responsibility and Environmental Management, Vol. 16 No. 3, pp. 167 - 183.
SSI. (2012), “SSI sustainability report 2012”, Available at https://www.ssi.com.vn (Accessed 01 June, 2020).
SSI. (2013), “SSI sustainability report 2013”, Available at https://www.ssi.com.vn (Accessed 01 June, 2020).
SSI. (2014), “SSI sustainability report 2014”, Available at https://www.ssi.com.vn (Accessed 01 June, 2020).
SSI. (2015), “SSI sustainability report 2015”, Available at https://www.ssi.com.vn (Accessed 01 June, 2020).
SSI. (2016), “SSI sustainability report 2016”, Available at https://www.ssi.com.vn (Accessed 01 June, 2020).
SSI. (2017), “SSI sustainability report 2017”, Available at https://www.ssi.com.vn (Accessed 01 June, 2020). SSI. (2018), “SSI sustainability report 2018”, Available at https://www.ssi.com.vn (Accessed 01 June, 2020) SSI. (2019), “SSI sustainability report 2019”, Available at https://www.ssi.com.vn (Accessed 01 June, 2020).
Stiller, Y. and Daub, C.H. (2007), “Paving the way for sustainability communication: evidence from a Swiss study”, Business Strategy and the Environment, Vol. 16 No. 7, pp. 474 - 486.
Tagesson, T., Blank, V., Broberg, P. and Collin, S.O. (2009), “What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations”, Corporate Social Responsibility and Environmental Management, Vol. 16 No. 6, pp. 352 - 364.
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