There are many topics and articles on sustainable development in the world, the factors affecting sustainable information disclosure on integrated management accounting reports or environmental reports or distribution reports. sustainable development. These articles or topics, based on basic economic theories. The author has studied, synthesized and analyzed many works and found that, there are seven factors affecting the construction of information disclosure model in sustainable development reports for businesses in Vietnam
firm size, profitability, business sector, growth opportunities, industry position, legal basis and managerial perspective.