Abstract
The study focuses on listed maritime transport companies in Vietnam, an industry with significant environmental impacts through emissions, wastewater, noise, and disruption of marine ecosystems. Within the context of regulation by the Maritime Law and international conventions of the International Maritime Organization, the study aims to identify factors influencing the extent of environmental accounting disclosure. The methodology employs Generalized Least Squares regression using panel data from 2018–2024, collected from 27 maritime transport companies listed on the Ho Chi Minh City Stock Exchange, the Hanoi Stock Exchange, and the Unlisted Public Company Market. The observed variables include listing duration, firm size, independent auditing, profitability, organizational pressure, and disclosure guidelines. The findings reveal that disclosure guidelines and independent auditing exert the strongest influence on disclosure levels (statistically significant at the 1% level), while organizational pressure shows only limited effects (statistically significant at the 10% level). Based on these results, the study recommends that the government issue more detailed disclosure guidelines, incorporate environmental aspects as mandatory elements in audit reports, and strengthen stakeholder pressure to promote more transparent and comprehensive environmental accounting disclosure.
Keywords: Environmental disclosure, environmental accounting, maritime transport enterprises, sustainability, environmental.
JEL classification: L9, M2, M41.
DOI: 10.63767/TCKT.34.2025.161.172
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
