Economic, social and environmental disclosure, a theoretical framework and its application in Vietnam

dc.contributor.author	TRAN VU, Viet Ha
dc.contributor.author	MAI, Anh
dc.contributor.author	DOAN, Cam Tu
dc.contributor.author	PIGÉ, Benoît
dc.date.accessioned	2023-09-19T06:47:25Z
dc.date.available	2023-09-19T06:47:25Z
dc.date.issued	2014
dc.description	Journal of Economics, Business, and Accountancy Ventura Vol. 17, No. 1, April 2014, pages 13 – 22	vi
dc.description.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.	vi
dc.identifier.uri	https://thuvienso.hoasen.edu.vn/handle/123456789/13797
dc.language.iso	en	vi
dc.subject	Performance, Institutions, Vietnam, Stakeholde, Territory.	vi
dc.title	Economic, social and environmental disclosure, a theoretical framework and its application in Vietnam	vi
dc.type	Article	vi

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