Countries around the world are taking further steps toward transparency and corporate sustainability. Environmental, social, and governance (ESG) reporting will be required for all firms listed on European exchanges as of 2026 according to the Corporate Sustainability Reporting Directive. Meanwhile, the companies’ rate in Vietnam reporting and disclosing ESG information is still limited. There is an empirical gap between the theory and practices of ESG reporting in Vietnam. Therefore, this study aims to investigate the determinants affecting the readiness for ESG reporting in Vietnamese enterprises. Survey questionnaires and quantitative analysis are employed based on the structural models using SmartPLS4 software to analyze the sample of 169 manufacturing, commercial, and service enterprises in Vietnam. The findings show that accountant qualifications, management processes, women on management boards, and information technology systems positively affect Vietnamese firms’ readiness to report ESG. The relationship between business executives’ ESG awareness, public media pressure, governmental guidelines, and the readiness for ESG reporting is not statistically supported. Based on the research results, Vietnamese enterprises should increase women’s participation on management boards, facilitate professional development and training for accountants, invest in information technology systems, and improve management processes to enhance the adoption of ESG reporting in Vietnam.

The global business landscape has seen a growing necessity for companies to implement and disclose environmental, social, and governance (ESG) information (AlHares et al., 2023). Driven by the expectations of investors and society, companies find themselves obligated to publish ESG reports. Therefore, this study focuses on exploring the impact of ESG information on the investment decisions made by individual investors in Vietnamese stock markets. By employing the theory of planned behavior (TPB) and conducting a comprehensive survey, coupled with logistic regression analysis on a sample of 232 individual investors, our research uncovers a significant influence of ESG information on the stock decision-making process of these investors. Notably, our findings reveal that investors place greater emphasis on governance (G) information compared to social (S) and environmental (E) information when making investment decisions. This trend aligns with the conclusions drawn by Sultana et al. (2018) and Mehwish et al. (2022) but diverges from the findings of Rounok et al. (2023). These findings are poised to catalyze the disclosure of ESG reports among listed companies. They also impel policymakers to craft and implement policies actively promoting ESG reporting. Such initiatives will likely foster increased interest and bolster investments in companies adhering to ESG criteria, particularly among individual investors in emerging stock markets.

Management accounting is essential in supporting strategic decision-making and organizational competitiveness. However, the majority of Vietnamese businesses have not paid enough attention to management accounting practices (MAPs) (Doan, 2012; Nguyen et al., 2019). This study aims to analyze the factors influencing the evolution of management accounting in Vietnam based on the International Federation of Accountants (IFAC) model. Primary data were collected from 250 enterprises in Vietnam, and SPSS 26 was employed to examine the hierarchical multiple regression model. The findings show that production technology, intensity of competition, business environment stability, business strategy, and age of enterprises influence the evolution of management accounting in Vietnam. However, the research model was unable to verify the anticipated correlation between the characteristics of products, the information demands of managers, the qualifications of accountants, the information technology systems, and the management accounting evolution in Vietnamese companies. A variety of related parties may benefit from this study’s results. Corporate managers could identify the determinants influencing management accounting development in their companies. In addition, the research findings provide scholars, and practitioners with empirical evidence about the evolutionary stages of management accounting and the factors influencing its progress in an emerging market. Furthermore, the state authorities may consult these factors to establish a framework guiding the application of strategic management accounting in Vietnam.

Research purpose: The objective of this study is to explore case studies of performing ESG to provide insight into ESG activities and reports at Vietnamese companies. Research motivation: At present, there are few previous studies on actual ESG activities at Vietnamese enterprises, and what activities or reports are conducted at specific enterprises. Research design, approach, and method: Scenario-based approach for case studies analysis, interviews, and document analysis is employed in this research. Main findings: This article figures out the scheme of ESG regulations in Vietnam and analyzes the main characteristics of ESG performance in two case studies of Vietnamese companies. We found the details of three aspects of environmental, social, and governance performance at the two companies, one in the industrial development zone sector and one in the agricultural sector. Practical/managerial implications: To promote the performance and disclosure of ESG information in Vietnamese companies, to enhance the awareness of policymakers on providing more conditions for ESG practices in the future.

Sustainable development goals (SDGs) issued by the United Nations (UN) have been recognized as the aims for sustainable development of the global economy and companies around the world. In realizing SDGs, social responsibility accounting (SRA) is gradually proving to be an effective quantification tool to enhance transparency and reliability in the social responsibility reports of companies. Therefore, this study aims to evaluate impact factors on SRA in Vietnamese plastics companies, an environmentally sensitive industry. We used a large-scale survey and collected 160 respondents from plastic manufacturing enterprises in the Hanoi area, Vietnam. It is found that three factors, namely, stakeholder pressure, awareness of business managers, and characteristics of plastic enterprises, have positive impacts on the application of SRA in plastic enterprises. Meanwhile, the environmental cost factor hinders the application of SRA. Thereby, the research makes recommendations for plastic manufacturing enterprises in an emerging country like Vietnam on how to best apply SRA to further the SDGs.