Accounting Conservatism and ESG Disclosure: Empirical Research in Vietnamese Listed Firms

Paper Details

Authors: Bich N.H.T.; Quang T.V.; Minh G.N.T.; Thi N.N.

DOI: 10.28924/2291-8639-24-2026-85

Journal: International Journal of Analysis and Applications

Year: 2026

Publisher: Etamaths Publishing

Document Type: Article

Open Access: All Open Access; Gold Open Access

Cited by: 0

Abstract

This study investigates the impact of accounting conservatism on the level of Environmental, Social, and Governance (ESG) information disclosure among Vietnamese listed non-financial enterprises. Utilizing a panel dataset comprising 1,116 firm-year observations across 186 firms in the period from 2018 to 2024, we employ the Between-Effects Model (BEM) to examine the influence of accounting conservatism, alongside other determinants including firm size, GRI adoption, industry sensitivity, and leverage on ESG disclosure. The empirical findings reveal that firms with a higher accounting conservatism degree in financial statement demonstrate a significant tendency to increase their ESG disclosure. These results yield important policy implications for improving financial statement disclosure and promoting sustainable development reporting among non-financial enterprises listed on Vietnam Stock Exchange. © 2026 the author(s).

Keywords

accounting conservatism; CSR; ESG disclosure; listed firms; sustainability

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