Disclosure of Environmental Information by Manufacturing Firms Listed on the Ho Chi Minh City Stock Exchange (HOSE)

• 발행기관: 한국유통과학회
• 저자명: Duong, Hoang Ngoc Khue Nguyen, Thi Ngoc Oanh
• 간행물 정보: 『KODISA ICBE (International Conference on Business and Economics)』2019 International Conference on Business and Economics (ICBE 2019), 253~254쪽, 전체 2쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2019.07.08

영문 초록

This purpose of the study is to evaluate the level of the environmental information disclosures by manufacturing firms which practices the annual reports in accordance with the circular 155/BTC, circular on guidelines for information disclosure on securities market. A model including 16 indexes based on the Circular 155/BTC was used to measure the level of environmental information disclosure. The study has been conducted on the sample of 40 manufacturing firms listed on HOSE and 120 annual reports from year 2014 to 2016 have been used for the study. The findings show that (i) There was an increase in the level of environmental disclosures from 2014 to 2016, and (ii) The extent of environment information disclosure in 2016 is just under average (36.87%). Through the findings several implications are suggested to enhance the level of the environmental information disclosure of firms listed on HOSE.

목차

1. Introduction

2. THEORETICAL FRAMEWORK

3. Conclusions

키워드

Disclosure Environmental information Manufacturing firms Ho Chi Minh City Stock Exchange (HOSE) Vietnam