Determinants of Environmental Accounting Information Disclosure: an Empirical Analysis From the Fdi Sector in Vietnam
Year: 2025
Type: article
Abstract: Vietnam is a country with fast and dynamic economic growth in Asia.Implementing social responsibility is a strong development trend driven by market demands, government regulations and other stakeholders.This study analyzes the factors affecting the intention to disclose environmental accounting information of FDI enterprises in Vietnam.The study combines three theories including the theory of planned behavior, stakeholder theory, and agency theory to build empirical model.We collected primary data through a survey of 320 FDI enterprises in 5 provinces.The data were analyzed with techniques such as descriptive statistics, Cronbach's Alpha analysis, exploratory factor analysis, and regression.The results show that ten factors from all three theoretical models have a positive and significant impact on the disclosure of environmental accounting information by FDI enterprises, with the attitude of enterprises towards information disclosure having the strongest impact.The study also discusses and proposes ideas to promote the disclosure of social responsibility information in general and environmental accounting information in particular at FDI enterprises.
Institutions: National Economics University, Phenikaa University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410974481