Số 236 | Tháng 11/2025
Ảnh hưởng của đặc điểm doanh nghiệp đến công bố thông tin ESG: Trường hợp các công ty niêm yết tại Việt Nam
Phan Thị Minh Huệ
Tóm tắt:
Mục tiêu nghiên cứu: Nghiên cứu phân tích ảnh hưởng của các yếu tố nội bộ doanh nghiệp, bao gồm đặc điểm chung, tài chính và quản trị, đến công bố thông tin (CBTT) ESG. Bên cạnh đó, nghiên cứu tìm hiểu ảnh hưởng của yếu tố nội bộ doanh nghiệp đến từng trụ cột Môi trường – Xã hội – Quản trị công ty trong bối cảnh Việt Nam.
Thiết kế nghiên cứu/phương pháp/tiếp cận: Bài viết sử dụng phương pháp định lượng kết hợp với kỹ thuật phân tích nội dung nhằm chấm điểm mức độ CBTT ESG. Ngoài ra, nghiên cứu sử dụng dữ liệu của 83 doanh nghiệp niêm yết phi tài chính có vốn hóa thị trường lớn nhất Việt Nam trong giai đoạn 2019–2023.
Kết quả nghiên cứu chính: Phát hiện thực nghiệm cho thấy đặc điểm doanh nghiệp có tác động đến mức độ CBTT ESG tổng quát, đặc biệt có ý nghĩa đối với yếu tố môi trường (E).
Giá trị đóng góp mới: Đóng góp nghiên cứu giải thích toàn diện lẫn từng khía cạnh của động lực CBTT ESG, thông qua phương pháp mã hóa thông tin công bố ESG phù hợp với quốc gia đang phát triển.
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Examining the Influence of Corporate Characteristics on ESG Disclosure: A Case Study of Vietnam Publicly Traded Corporations
Abstract:
Purpose: The article analyzes the impact of internal corporate characteristics, including general characteristics, financial characteristics, and corporate governance characteristics, on ESG information disclosure. In addition, the article explores the impact of internal corporate factors on each Environmental-Social-Corporate Governance pillar in the context of Vietnam.
Design/methodology/approach: Quantitative research methods are combined with content analysis methods to score the level of ESG information disclosure. The study utilizes data from 83 non-financial listed enterprises that have the largest market capitalization in Vietnam from 2019– 2023.
Findings: The findings show that corporate characteristics have an impact on the level of general ESG information disclosure and are especially significant for environmental factor (E) information disclosure.
Originality/value: The contribution of the study is to comprehensively explain each aspect of the motivation for ESG information disclosure with an ESG information disclosure coding method suitable for developing countries.