Chất lượng Báo cáo phát triển bền vững của doanh nghiệp Việt Nam=Quality of Sustainable Development Report of Vietnamese Enterprises.

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Tác giả: Thị Thanh Quyên Phan

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Khoa học Đại học Đông Á, 2024

Mô tả vật lý: tr.38-61

Bộ sưu tập: Metadata

ID: 242677

Thêm vào giỏ

The disclosure of the sustainable development report is chosen by enterprises as a way to convey a positive message to stakeholders. However, the quality of sustainable development reports is always a controversial issue and receives attention from the scientific community. Therefore, the article focuses on evaluating the current status of the quality of sustainable development reports released by Vietnamese enterprises in order to help state management agencies and professional organizations have a correct view of the quality of non-financial information and develop useful solutions to improve information quality. The quality of the sustainable development report is measured through four criteria: completeness, reliability, comparability, and timeliness. Data is collected and compiled from the official information of the research sample, including the first 100 enterprises in the top 500 most profitable enterprises in Vietnam in 2023 (PROFIT500) according to the ranking of the Vietnam Report. Research results show that not only is the level of publication of sustainable development reports low, but the quality of sustainable development reports by Vietnamese enterprises does not meet quality requirements. The state and authorities need to have appropriate mechanisms and policies to improve the reliability and comparability of non-financial information published by the Vietnamese business community.Việc công bố Báo cáo phát triển bền vững được doanh nghiệp lựa chọn như một cách thức truyền tải thông điệp tích cực đến các bên liên quan. Tuy nhiên, chất lượng Báo cáo phát triển bền vững luôn là vấn đề gây tranh cãi và nhận được sự quan tâm của cộng đồng nhà khoa học. Do đó, bài viết tập trung đánh giá thực trạng chất lượng Báo cáo phát triển bền vững được phát hành bởi doanh nghiệp Việt Nam, nhằm giúp các cơ quan quản lý Nhà nước và tổ chức nghề nghiệp có cái nhìn đúng đắn về chất lượng thông tin phi tài chính và xây dựng những biện pháp hữu ích để cải thiện chất lượng thông tin. Chất lượng Báo cáo phát triển bền vững được đo lường thông qua 4 tiêu chí: đầy đủ, tin cậy, có thể so sánh được và kịp thời. Dữ liệu được thu thập và tổng hợp từ cổng thông tin chính thức của mẫu nghiên cứu, gồm 100 doanh nghiệp đầu tiên thuộc top 500 doanh nghiệp lợi nhuận lớn nhất Việt Nam năm 2023 (PROFIT500) theo bảng xếp hạng của Vietnam Report. Kết quả nghiên cứu cho thấy, không chỉ có mức độ công bố Báo cáo phát triển bền vững thấp, mà chất lượng Báo cáo phát triển bền vững của doanh nghiệp Việt Nam chưa đáp ứng được các yêu cầu chất lượng. Nhà nước và các cơ quan chức năng cần có cơ chế và chính sách phù hợp nhằm cải thiện tính đáng tín cậy và tính có thể so sánh được của thông tin phi tài chính được công bố bởi cộng đồng doanh nghiệp Việt Nam.

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