Title: The relationship between environmental disclosure and influencing factors in an emerging market: evidence from Vietnamese enterprises

Authors: Tai Thanh Nguyen; Cong Van Nguyen

Addresses: Department of Accounting and Auditing, Industrial University of Ho Chi Minh City, 12 Nguyen Van Bao Street, Ward 4, Go Vap District, Ho Chi Minh City, 727900, Vietnam ' Department of Accounting and Auditing, Industrial University of Ho Chi Minh City, 12 Nguyen Van Bao Street, Ward 4, Go Vap District, Ho Chi Minh City, 727900, Vietnam

Abstract: This study aims to investigate and identify factors influencing environmental disclosure in an emerging market. Data is collected through a survey from 431 enterprises in Vietnam by convenient non-probability sampling method. The study combines the use of both qualitative and quantitative methods through consultants with the use of statistical methods such as Cronbach's alpha test, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and tests the linear structural equation model (SEM) to analyse the collected data. Research results have confirmed that seven factors are affecting environmental information disclosure in enterprises. They are staff qualifications, enterprise size, legal regulations, perception of enterprise leaders, industry characteristics, financial resources, and stakeholders. Contrary to many previously published studies, in this study, the audit factor does not affect information disclosure because, in Vietnam, auditing is only required for companies listed on the stock exchange while most Vietnamese enterprises are not listed.

Keywords: environmental information disclosure; enterprise size; financial resources; legal regulations; stakeholders; Vietnam.

DOI: 10.1504/IJBEX.2025.147814

International Journal of Business Excellence, 2025 Vol.36 No.4, pp.457 - 482

Received: 26 Aug 2021
Accepted: 10 Oct 2021
Published online: 04 Aug 2025 *

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