The impact of environmental, social and governance disclosure on stock prices: Empirical research in Vietnam.

ABSTRACT: The aims of this research is to evaluate the impact of Environmental, Social and Governance (ESG) information disclosure (using both financial and non-financial information) on stock prices of businesses in Vietnam; From there, propose recommendations to promote transparent practices and information disclosure about ESG of businesses related activities; Contribute to developing sustainable investment goals in businesses, and the financial market in general. Based on the (Ohlson, 1995) [40] valuation model, and developed by Barth and Clinch (2009) [41] the research was conducted empirically in 30 listed companies in Vietnam in the period 2019-2022. Research results based on the GLS method show that ESG positively impacts stock prices. Additionally, this paper conducted an in-depth analysis

SUBMITTER: Ha NTT 

PROVIDER: S-EPMC11471246 | biostudies-literature | 2024 Oct

REPOSITORIES: biostudies-literature