In the traditional annual report mainly focusing on the past and present activities of the enterprise, the integrated report focuses more on the future, which is very interested by investors. The integrated report not only provides information on current business performance, but also provides information on the future prospects of the business, with a longer-term vision, to increase the benefits for investors. and contribute to the healthy development of Vietnam's stock market. In the context of increasing international integration, integrated reporting is being targeted by businesses around the world but has not received much attention from businesses around the world, as well as not yet received much attention of listed companies in Vietnam.