SUSTAINABILITY MEASUREMENT INDICATORS AND CORRELATIONS BETWEEN PERFORMANCE INDICATORS AND SUSTAINABILITY INFORMATION DISCLOSURE: CASES OF LISTED COMPANIES IN VIET NAM
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Abstract
Purpose -The article presents indicators to measure the sustainable development of enterprises in
terms of economy, society and environment; evaluates the correlations between effective factors
such as ROE, ROA, PE, EPS, market capitalization and the disclosure of information on the
sustainable development of enterprises. We aim to provide a theoretical basis for solving
practical accounting-related problems in larger organizations and society. We also hope to
complement the purely theoretical research on methods of assessing economic, social and
environmental impacts. The article presents the essence of applied accounting research that is
contextualized with relevant practical implications and contributes to the theoretical
understanding towards sustainable development.
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