Stakeholders’ Views on Integrated Reporting - Case Study in Vietnam

DOI

10.2991/aebmr.k.211119.005How to use a DOI?

Keywords

IR; stakeholders’ views; Benefits and challenges of IR

Abstract

This study aims at exploring the stakeholders’ views on integrated reporting (IR), thereby providing an indication of the readiness of Vietnamese businesses to adopt IR. This survey focuses on Vietnamese businesses involved in preparation of the integrated report and other stakeholders. Its findings show a low level of knowledge about IR in Vietnam, however, the majority of stakeholders are eager to learn more about it. Most businesses in Vietnam have not yet discovered its benefits as well as its implementation process. Therefore, it is necessary to equip knowledge and provide technical support through training, coaching, conferences, seminars, etc.

Study purpose:

This study is aims at exploring the stakeholders’ views on in Vietnam - an emerging economy in Southeast Asia.

Study motivation:

IR and its benefits have been widely accepted all over the world, however, in Vietnam, only a few businesses have adopted it. This study explores its causes, thereby proposing solutions to promote its adoption in Vietnam.

Study design, approach and method:

The study explores the stakeholders’ views through a survey of 200 subjects including report makers and other stakeholders.

Key findings:

The findings show that knowledge about IR in Vietnam is low, however the majority of stakeholders are eager to learn more about it. The stakeholders are uncertain about the role of the current reporting system, but they think that IR will help improve the disclosure.

Practical significance:

The limited knowledge of IR may keep the Vietnamese business from adopting IR. Equipping IR knowledge and providing technical support is necessary to make IR more popular, thereby providing a transparent financial market, attracting the attention of various international investors.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Bui Van DUONG
AU  - Tran Thi Thanh THANH
PY  - 2021
DA  - 2021/12/07
TI  - Stakeholders’ Views on Integrated Reporting - Case Study in Vietnam
BT  - Proceedings of the International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021)
PB  - Atlantis Press
SP  - 42
EP  - 51
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211119.005
DO  - 10.2991/aebmr.k.211119.005
ID  - DUONG2021
ER  -