The non-financial information disclosure of listed Vietnamese shipping companies

Sustainably developing the marine economy is an important goal of the Resolution of the 13th National Congress of the Communist Party of Vietnam. To achieve this goal, besides support policies which aim to make breakthroughs in Vietnam's marine economy development, regulations on information disclosure, especially on non-financial information disclosure, are increasingly focused. Foreign investors are not only paying attention to the operation of enterprises but also issues of ecological environment, social life, etc. It is necessary to have regulations on the disclosure of both financial and non-financial information in order to provide relevant and reliable information for stakeholders to evaluate the performance of a business. This study assesses the non-financial disclosure level of listed Vietnamese shipping companies in the period 2016 - 2020. This study is expected to present a comprehensive view of the non-financial information disclosure of Vietnamese shipping companies.