Economic, social and environmental disclosure, a theoretical framework and its application in Vietnam
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Date
2014
Journal Title
Journal ISSN
Volume Title
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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 execu- tives consider that firms’ sustainable
performance may include economic, social or environmental performance that is not integrated in
financial statements. The theo- retical 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 focusing on reporting dedi-cated to all the stakeholders.
Description
Journal of Economics, Business, and Accountancy Ventura Vol. 17, No. 1, April 2014, pages 13 – 22
Keywords
Performance, Institutions, Vietnam, Stakeholde, Territory.