SUSTAINABILITY MEASUREMENT INDICATORS AND CORRELATIONS BETWEEN PERFORMANCE INDICATORS AND SUSTAINABILITY INFORMATION DISCLOSURE: CASES OF LISTED COMPANIES IN VIET NAM
Main Article Content
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.
Downloads
Metrics
Article Details
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
