Purpose

This study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of integrated reporting in Vietnamese listed companies.

Design/methodology/approach

Quantitative research method was used through survey questionnaire. Research data is collected from 144 directors, accountants, administrators of companies listed on Vietnam stock market in the period 2020–2022. Multivariable regression analysis is performed with three independent variables: usefulness, ease of use and environmental influence. Dependent variable is intended to apply integrated report.

Findings

Research results show that all independent variables have a positive impact on the dependent variable. In particular, the environment influence variable has the largest impact (0.443), followed by the level of impact of Usefulness” variable and “Ease of use” variable are 0.243 and 0.241, respectively. The regression model manages to explain 52.8% of the impact of the factors on the application of integrated reports. An analysis of the differences between groups of enterprises by staff size and capital size is carried out, the results hereof show that large enterprises tend to apply more integrated reporting. From the research results, the authors propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.

Originality/value

The study evaluates the current situation of integrated reporting of Vietnamese companies to understand the factors affecting the use of integrated reporting, from which to propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.

中文翻译：

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影响越南上市公司综合报告应用的因素

目的

本研究旨在运用计划行为理论、利益相关者理论、技术接受理论来评估影响越南上市公司综合报告应用的因素。

设计/方法论/途径

采用定量研究方法，通过问卷调查的方式进行。研究数据收集自 2020 年至 2022 年期间越南股市上市公司的 144 名董事、会计师、管理人员。使用三个自变量进行多变量回归分析：有用性、易用性和环境影响。因变量旨在应用综合报告。

发现

研究结果表明，所有自变量对因变量都有正向影响。其中，环境影响变量的影响最大（0.443），其次是“有用性”变量和“易用性”变量的影响程度分别为0.243和0.241。回归模型成功解释了综合报告应用影响因素的52.8%。对按员工规模和资本规模划分的企业集团之间的差异进行了分析，结果表明，大型企业倾向于采用更加综合的报告。根据研究结果，作者提出了推动越南企业综合报告应用的建议，以逐步提高信息披露质量，吸引投资，加速融入国际经济。

原创性/价值

研究评估越南企业综合报告的现状，了解影响综合报告使用的因素，并从中提出促进越南企业综合报告应用的建议，逐步提高信息披露质量，吸引投资和投资。加速国际经济一体化。