ANALYSIS OF FACTORS AFFECTING SUSTAINABLE DEVELOPMENT INFORMATION DISCLOSURE AT MINING ENTERPRISES LISTED ON THE VIETNAM STOCK MARKET

Abstract

The article analyzes the factors affecting the level of information disclosure. Sustainable development news at mining companies listed on Vietnam's stock market. Data are collected from financial statements, annual reports, and management reports of 30 mining companies listed on the Vietnamese stock market from 2017 to 2021. This study uses the analysis method. descriptive statistics, correlation matrix analysis and panel data regression model estimation to analyze the factors affecting the level of sustainable development information disclosure in mining enterprises listed on the Internet. Vietnam stock market. The analysis results show that the level of sustainable development information disclosure in mining enterprises listed on the Vietnamese stock market has a positive relationship with the size of the enterprise, the number of members and the number of members. Board of Directors, and State ownership ratio. The results will be the basis for stakeholders to take appropriate measures and actions to promote the publication of sustainable development reports in the near future.