Title:
Factors Affecting the Level of Social and Enviromental Accounting Information Disclosure in Listed Companies on the Hanoi Stock Exchange

Authors:
Dinh The Hung, Truong Nam Anh, Le Ngoc Quang, Viet Nam

Abstract:

This paper aims to investigate the determinants influencing the level of Social and Environmental Accounting (SEA) disclosure of non-financial companies listed on the Hanoi Stock Exchange (HNX). The analysis is based on secondary data collected from the financial statements and annual reports of these companies, disclosed during the five-year period from 2020 to 2024. Using the Fixed Effects Model (FEM) for regression analysis, the results indicate that the level of SEA disclosure is significantly influenced by the following factors: Companies audited by the Big Four, Company size, Financial leverage, Board size, and Listing duration. Based on these empirical findings, the study proposes a set of recommendations to enhance the transparency and comprehensiveness of SEA disclosure among publicly listed companies on the HNX.

DOI: https://doi.org/10.51505/IJEBMR.2025.91108