Stakeholders’ Views on Integrated Reporting - Case Study in Vietnam
- 10.2991/aebmr.k.211119.005How to use a DOI?
- IR; stakeholders’ views; Benefits and challenges of IR
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.
This study is aims at exploring the stakeholders’ views on in Vietnam - an emerging economy in Southeast Asia.
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.
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.
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.
- © 2021 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
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 -