The increased focus on environmental (E), social (S), and governance (G) (ESG) disclosure has become a necessary step toward the integration of sustainability practices into firms’ culture to meet the expectations of stakeholders. The social and environmental implications of firm activities on the environment and surrounding communities have led to the growing demand for useful non-financial information. This paper investigates the impacts of the board’s corporate social responsibility (CSR) strategy and CSR orientation, GRI, and the country–cultural dimensions, based on Hofstede’s measures of ESG disclosure practices within Europe. Using a European dataset from Bloomberg and Refinitiv Eikon, this paper adopts a quantitative research methodology to test the research hypotheses through a statistical analysis of 7840 observations from European companies to analyze the extent of the relationship between micro- and macro-variables and the disclosure of company ESG. Our findings suggest that both board CSR orientation and strategy and the GRI have positively and significantly affected the overall disclosure of ESG practices within Europe. When examining country–cultural dimensions, we find that individualism and feminine cultures are positively associated with increased levels of ESG disclosure. Our findings shed light on factors affecting ESG disclosure practices within Europe and could be of interest to companies, policy makers, and other stakeholders.

/pdf/investigating-the-factors-that-determine-the-esg-disclosure-l20i4m6m.pdf

Investigating the Factors That Determine the ESG Disclosure Practices in Europe

SMEs collectively account for a significant proportion of greenhouse gas emissions and so there is a need for urgent action to be taken by SMEs in the journey to achieve net zero. In this article, we provide a comprehensive conceptual framework for SMEs to draw from in the journey towards net zero by synthesizing the academic and grey literature. By bringing together key strands of the literature, we derive a conceptual model that provides a clear pathway for SMEs to embark on their net zero journeys. The framework we invent involves understanding the position of the SME in the value chain, understanding the pressures from stakeholders, undertaking greenhouse gas accounting to measure current levels of carbon emissions, undertaking internal changes towards the net zero agenda, undertaking external facing changes towards the net zero agenda, uncoupling, community participation, and updating business activities regularly. This model acts as a progressive decision-making and continuous improvement framework that will be an asset to SMEs as they undertake net zero activities. Overall, the paper contributes to the sustainability literature by being the first to synthesize the academic and grey literature to develop a comprehensive conceptual framework for SMEs to attain net zero.

/pdf/a-comprehensive-model-for-developing-sme-net-zero-capability-gh20m16u.pdf

A Comprehensive Model for Developing SME Net Zero Capability Incorporating Grey Literature

Around the world today, academic freedom is highly contested and constantly in flux, governed in large part by the political and cultural context of nation-state in which a scholar or university resides. At the same time, an increasingly collaborative and global higher education landscape requires some common understanding of its essential relevance to the work of the university. This chapter will examine how US higher education policies and practices have influenced higher education reform in the Socialist Republic of Vietnam, with an emphasis on academic freedom. It begins by briefly examining historical forces that have influenced the evolution of thinking about academic freedom in Vietnam. It then explores how US government-backed programmes and initiatives have contributed to higher education reforms in Vietnam. Finally, it considers how, if at all, the concept of academic freedom might be interpreted by foreign-trained Vietnamese scholars and applied in a Vietnamese context.

The Construction, Deconstruction, and Reconstruction of Academic Freedom in Vietnamese Universities

This paper considers the anti-corruption disclosure reporting of the large UK-quoted extractive companies from 2003 to 2019. This period includes the introduction of the 2010 UK Bribery Act, which might be expected to influence corporate disclosure. It takes content analysis metrics from the environmental reporting literature, which is a more developed area of research, and considers an area with a higher volume of corporate disclosures. It applies these metrics to investigate the trends in corruption reporting over time and the impact of the introduction of the Act on reporting breadth and depth. We find that some of the metrics would appear to add more insight than others in this new context. We conclude that the volume of reporting has grown over time, but this would seem to be in breadth, more questions addressed rather than more depth to the answers given. There has been a step-change in reporting since the introduction of the Act, though concluding whether this has increased quality may depend on your perspective and interest as a user of the information.

/pdf/assessing-the-anti-corruption-disclosure-practices-in-the-uk-12o7myyb.pdf

Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms

In developing countries, the extent of SDG disclosures in annual reports remains largely unexplored despite the popularity of corporate commitments to the United Nations Sustainable Development Goals (SDGs). Hence, this study aims to assess the extent to which companies make SDG disclosures in Sri Lanka and identify the reasons affecting such disclosures. This study collected data by content analyzing the annual reports of 45 listed companies, followed by trend analysis and semi‐structured interviews. The results show that SDG 9 (Industry Innovation and Infrastructure) and SDG 17 (Partnerships for the Goals) are the most disclosed SDGs. Of these goals, the disclosure pattern related to SDG 17 is influenced by the collectivistic nature of the country's community. However, the average level of disclosure related to SDGs remains low, as they are often treated as add‐ons to existing sustainability strategies. Additionally, interviews revealed that companies have not actively adjusted their operations to integrate SDGs, suggesting that SDG disclosures primarily serve as a means to enhance their legitimacy.

Sustainable development goals disclosures: Evidence from Sri Lanka

As the country embarks upon full-scale regional integration, Vietnam is acutely aware that its education system is failing its youth. The need for reform is apparent. This chapter looks at the reform being initiated in 2015 by documenting the political will mustered, and the steps taken nationwide. It draws mostly upon fresh policies, especially those that focus on the evaluation process in high school graduation and college admission, and the immediate impact filtered through the whole system. The chapter also seeks to make projections for the directions Vietnam’s education system is heading toward, the qualitative changes that this reform offers, as well as the challenges it has to face as this nation seeks to achieve the goal of building a new generation of Vietnamese ready for integration.

Vietnam: The Demand for Change and the Direction Taken

Abstract This paper investigates the effect of external financing on earnings management in Vietnam, a bank-dominated economy. Using a sample of 494 listed non-financial firms from 2009 to 2018, we find that external financing is positively related to earnings management, implying that firms have incentives to manage earnings raising external fund. Additionally, earnings are manipulated when firms conduct capital raising by issuing either equity or debt. However, compared to debt financing, earnings are managed more aggressively when firms are involved in equity financing activities. Finally, we extend the literature by showing that equity is especially destructive at high levels. These findings lend credence to the argument that firms issuing equity have stronger incentives to manage earnings than debt issuers and call for thorough monitoring and scrutiny of stakeholders towards this type of issuance.

https://doi.org/10.1080/23322039.2022.2147703

External financing and earnings management: Evidence in Vietnam

This paper develops the multiple-theoretical framework of legitimacy, stakeholders, and voluntary perspective to assess the adoption of Vietnamese listed firms to the 17 United Nations’ Sustainable Development Goals (SDGs). The paper’s primary objective is to use content analysis to discover the status quo of the SDGs practices of the largest 100 Vietnamese listed firms on the two biggest Vietnamese stock exchanges (Ho Chi Minh Stock Exchange–HOSE and Hanoi Stock Exchange–HNX). By drawing a unique framework, the paper contributes to the extant literature review of SDG-related research. Our research framework enables corporate decision-makers significantly access corporate SDG adoptions and the implementation process. With the direct pressure of stakeholders, high environmental sensitivity industries are keen on disclosing SDG-related information. Notwithstanding, the findings reveal that Vietnamese listed firms indicate “green talks” in their corporate reporting rather than “green actions”. Thus, our findings encourage firms to engage in SDGs through substantive sustainability strategies and need greater attention from governments, practitioners, and policymakers.

/pdf/exploring-the-status-quo-of-adopting-the-17-un-sdgs-in-a-2vkbk5ro.pdf

Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam

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Vietnam: The Demand for Change and the Direction Taken

External financing and earnings management: Evidence in Vietnam

Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam