Impact of the environmental information disclosure on the financial performance of listed companies in Vietnam
Published: July 30, 2026
Abstract
This study examines the effects of the environmental information disclosure on the financial performance of listed companies in Vietnam from 2016 to 2020. By analyzing 1,520 observations from 304 listed companies, the study measures the impact level of environmental information disclosure on the financial performance based on 7 variables (TT155, INST, IND, SIZE, LEV, OWN, and BIG4). The study’s general least squares estimation model (GLS) shows that the variables named TT155, SIZE, LEV, OWN, and BIG4 have a positive correlation, while the variables of INST and IND have a negative correlation with the listed company’s financial performance.
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