The Influence of Managers' Awareness on Esg Information Disclosure at Vietnamese Enterprises

EasyChair Preprint no. 11868

Abstract

Growing public concern about environmental and social issues as well as the growing urgency to address sustainable development goals set by the United Nations have led to the need to measure progress toward the goal of environmental and social responsibility. While CSR implementation reflects an organization's commitment to consider and address environmental and social challenges, ESG helps measure these efforts and commitments, thereby communicating information to external parties. outsiders can understand business activities (Zenon and Renata, 2022). This move has made ESG emerge, opening a new era of information disclosure related to sustainable development in the world market.
This study was conducted to evaluate the impact of Managers' awareness on the disclosure of ESG information at Vietnamese Enterprises. Data was collected from 197 survey questionnaires from the Board of Directors, Heads/Deputies of Departments, and employees of Enterprises in Vietnam. With the support of SPSS 20 software, data analysis shows that Managers' understanding of ESG is still limited, leading to a negative impact on ESG information disclosure. In addition, the study also shows that ESG implementation plays a mediating role in the relationship between Managers' awareness of the three aspects E, S, and G to the disclosure of ESG information at the enterprise and the Framework. Legality plays an important role in regulating the relationship between Managers' Awareness and the disclosure of ESG information at Vietnamese enterprises. It is important to provide solutions and recommendations to promote the implementation and disclosure of ESG information in particular as well as promote sustainable development and shorten the time to integrate into the world's development process. gender in general.

Keyphrases: ESG, ESG information disclose, legal framework, Managers' awareness, Sustainable development.

@Booklet{EasyChair:11868,
  author = {Nguyen Thi Thu Hang and Nguyen Vu Quynh Chi},
  title = {The Influence of Managers' Awareness on Esg Information Disclosure at Vietnamese Enterprises},
  howpublished = {EasyChair Preprint no. 11868},

  year = {EasyChair, 2024}}