TRAN VU, Viet HaMAI, AnhDOAN, Cam TuPIGÉ, Benoît2023-09-192023-09-192014https://thuvienso.hoasen.edu.vn/handle/123456789/13797Journal of Economics, Business, and Accountancy Ventura Vol. 17, No. 1, April 2014, pages 13 – 22This 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.enPerformance, Institutions, Vietnam, Stakeholde, Territory.Article