Khung Quản Lý Bốn Giai Đoạn Sigma (Dự Án Sigma, 2008).

199. Perrini, F., & Tencati, A., 2006. Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems. Business Strategy and the Environment, 15(5), 296–308. https://doi.org/10.1002/bse.538.

200. Peterson, R. A., 1994. A meta-analysis of Cronbach's coefficient alpha. Journal of consumer research, 21(2), 381-391.

https://doi.org/10.1086/209405.

201. Pierpaolo Pattitoni, Barbara Petracci & Massimo Spisni, 2014. Determinants of profitability in the EU-15 area, Applied Financial Economics, 24:11, 763- 775, DOI: 10.1080/09603107.2014.904488.

202. Prado‐Lorenzo, J. M., Gallego‐Alvarez, I., & Garcia‐Sanchez, I. M., 2009. Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect. Corporate Social Responsibility and Environmental Management, 16(2), 94-107. https://doi.org/10.1002/csr.189.

203. Prencipe A., 2004. Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. The European Accounting Review 13(2): 319–340. https://doi.org/10.1080/0963818042000204742.

204. Rahman, N. H. W., Zain, M. M., & Al‐Haj, N. H. Y. Y, 2011. CSR disclosures and its determinants: evidence from Malaysian government link companies. Social Responsibility Journal.

205. Raykov, T., & Widaman, K. F., 1995. Issues in applied structural equation modeling research. Structural Equation Modeling: A Multidisciplinary Journal, 2(4), 289-318. https://doi.org/10.1080/10705519509540017.

206. Renard Y.J. Siew, Maria C.A. Balatbat, David G. Carmichael, 2013. The relationship between sustainability practices and financial performance of construction companies, Smart and Sustainable Built Environment, Vol. 2 Issue: 1, pp.6-27. https://doi.org/10.1108/20466091311325827.

207. Renard Y.J. Siew, 2015. A review of corporate sustainability reporting tools (SRTs), Journal of Environmental Management. https://doi.org/10.1016/j.jenvman.2015.09.010

208. Reverte, C. 2009. Determinants of corporate social responsibility disclosure ratings by Spanish listed firms, Journal of Business Ethics, Vol. 88 No. 2, pp. 351-366.

209. Rezaee, Z. and Homayoun, S., 2014. Integrating corporate sustainability Education into the Business Curriculum: A Survey of Academics. Journal of the Academy of Business Education, Spring 2014, 11-28.

210. Rezaee, Z., 2015. Business sustainability: Performance, Compliance, Accountability and Integrated Reporting. Greenleaf Publishing Limited, October 2015.

211. Rezaee, Z.,2016. Business sustainability research: A theoretical and integrated perspective. Journal of Accounting literature, 36, 48-64.

https://doi.org/10.1016/j.acclit.2016.05.003

212. Rezaee, Z., & Tuo, L., 2017. Voluntary disclosure of non-financial information and its association with sustainability performance. Advances in accounting, 39, 47-59. https://doi.org/10.1016/j.adiac.2017.08.001.

213. Roberts, J., 2004. The Modern Firm, Oxford: Oxford University Press.

214. Roger L. Burritt, Stefan Schaltegger, 2010. Sustainability accounting and reporting: fad or trend?, Accounting, Auditing & Accountability Journal, Vol. 23 Issue: 7, pp.829-846, https:// doi.org/10.1108/09513571011080144.

215. Said, R., Zainuddin, Y.H. and Haron, H. 2009. The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies, Social Responsibility Journal, Vol. 5 No. 2, pp. 212-226.

216. Saunders, M., Lewis, P., & Thornhill, A., 2009. Research methods for business students. Pearson education.

217. Schaltegger, S., & Wagner, M., 2006. Integrative management of sustainability performance, measurement and reporting. International Journal of Accounting, Auditing and Performance Evaluation, 3(1), 1-19.

https://doi.org/10.1504/IJAAPE.2006.010098.

218. Serrano‐Cinca, C., Fuertes‐Callén, Y., & Gutiérrez‐Nieto, B., 2007. Online reporting by banks: a structural modelling approach. Online Information Review. https://doi.org/10.1108/14684520710764096.

219. Serrasqueiro, Z. S., & Nunes, P. M.., 2008. Performance and size: empirical evidence from Portuguese SMEs. Small Business Economics, 31(2), 195-217.

220. Shalit, S. S., & Sankar, U. (1977). The measurement of firm size. The Review of Economics and Statistics, 290-298.

221. Shamil, M. M., Shaikh, J. M., Ho, P. L., & Krishnan, A. (2014). The influence of board characteristics on sustainability reporting. Asian Review of Accounting.

222. Siew, R.Y.J., Balatbat, M.C.A., Carmichael, D.G., 2013. The relationship between sustainability practices and financial performance of construction companies. Smart Sustain. Built Environment. 2 (1), 6-27. https://doi.org/10.1108/20466091311325827.

223. Siew, R.Y.J., 2014. Evaluating and Enhancing the Impact of Sustainability Reporting Tools (SRTs). School of Civil and Environmental Engineering, The University of New South Wales (UNSW). PhD Thesis.

224. Smirlock, M., 1985. Evidence on the (non) relationship between concentration and profitability in banking. Journal of money, credit and Banking, 17(1), 69- 83. DOI: 10.2307/1992507.

225. Singh, R. K., Murty, H. R., Gupta, S. K., & Dikshit, A. K., 2009. An overview of sustainability assessment methodologies. Ecological indicators, 9(2), 189- 212.https://doi.org/10.1016/j.ecolind.2008.05.011.

226. Solomons, D., 1995. Criteria for choosing an accounting model. Accounting Horizons, 9, 42-42.

227. Schumacker, R. E., & Lomax, R. G., 2004. A beginner's guide to structural equation modeling. psychology press.

228. Steffens, P., Davidsson, P., & Fitzsimmons, J., 2009. Performance configurations over time: implications for growth–and profit–oriented

strategies. Entrepreneurship theory and practice, 33(1), 125-148. https://doi.org/10.1111/j.1540-6520.2008.00283.x

229. Székely, F., & Knirsch, M., 2005. Responsible leadership and corporate social responsibility:: Metrics for sustainable performance. European Management Journal, 23(6), 628-647. https://doi.org/10.1016/j.emj.2005.10.009.

230. SIGMA Guidelines, 2008. The SIGMA Guidelines: Putting Sustainable Development. Nito Practicee A Guide for Organisations.

231. Tagesson, T., Blank, V., Broberg, P. and Collin, S.O. 2009, “What explains the extent and content of social and environmental disclosures on corporate Web sites: a study of social and environmental reporting in Swedish listed corporations”, Corporate Social Responsibility and Environmental Management, Vol. 16 No. 6, pp. 352-364.

232. Tauringana, V. 2020. Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices. Journal of Accounting in Emerging Economies.

233. Tauringana, V. 2020. Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda. Journal of Accounting in Emerging Economies.

234. Tchakoute-Tchuigoua, H., 2010. Is there a difference in performance by the legal status of microfinance institutions?. The quarterly review of economics and finance, 50(4), 436-442. https://doi.org/10.1016/j.qref.2010.07.003.

235. Ticehurst, G. W., & Veal, A. J., 2000. Business research methods. Frenchs Forest, Australia: Longman.

236. Tolbert, P.S. and Zucker, L.G., 1983. Institutional sources of change in the formal structure of organizations: the diffusion of civil service reform, 1880- 1935. Administrative Science Quarterly, 28, 22-39. DOI: 10.2307/2392383; https://www.jstor.org/stable/2392383.

237. Tonello, M., & Singer, T., 2015. The business case for corporate investment in ESG practices. The Conference Board, July. Available at https://www.conferenceboard.org/publications/publicationdetail.cfm?publicati

onid=296&mkt_tok=3RkMMJWWfF9wsRojuanMZKXonjHpfsX%2B6OwvU aOg38431UFwdcjKPmjr1YUATct0aPyQAgobGp5I5FEKSLXYS6J6t6UPXg

%3D%3 D.

238. Trotman, K. T. & Bradley, G. W., 1981. Association between Social Responsibility Disclosure and Characteristics of Companies. Accounting, Organisations and Society, 6(4), 355-362. https://doi.org/10.1016/0361- 3682(81)90014-3

239. Tuan, L. A. , Hai, P. T., Hung, N. X., & Van Nhi, V., 2019. Research on factors affecting the disclosure of sustainable development report: experimental at Vietnam National Petroleum Group. Asian Economic and Financial Review, 9(2), 232-242. DOI: 10.18488/journal.aefr.2019.92.232.242.

240. Tuan, L. A., Toan, P. N., & Hung, N. X., 2020. Study the Factors Affecting the Presentation and Disclosure of Sustainable Development Information of Vietnamese Enterprises. Academy of Accounting and Financial Studies Journal, 24(1), 1-15.

241. Ullmann, A. A., 1985. Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms. Academy of management review, 10(3), 540-557. https://doi.org/10.5465/amr.1985.4278989.

242. Van Linh, N., Hung, D. N., Dang, T. B., Van, V. T. T., & Anh, N. T. M. 2019. The effects of business efficiency to disclose information of sustainable development: The case of vietnam. Asian Economic and Financial Review, 9(4), 547-558.

243. Van Marrewijk, M., 2003. Concepts and definitions of CSR and corporate sustainability: Between agency and communion. Journal of business ethics, 44(2-3), 95-105.https://doi.org/10.1023/A:1023331212247.

244. Van Marrewijk, M., & Hardjono, T. W., 2003. European corporate sustainability framework for managing complexity and corporate

transformation. Journal of business ethics, 44(2-3), 121-132.

https://doi.org/10.1023/A:1023335414065.

245. Velnampy, T., & Nimalathasan, B., 2010. Firm size on profitability: A comparative study of Bank of Ceylon and Commercial Bank of Ceylon Ltd in Srilanka. Global Journal of Management and Business Research, 10(2).

246. Verrecchia, R. E., 1983. Discretionary disclosure. Journal of accounting and economics, 5, 179-194. https://doi.org/10.1016/0165-4101(83)90011-3.

247. Vijayakumar, N., Sridharan, P., & Rao, K. C. S., 2010. Determinants of FDI in BRICS Countries: A panel analysis. International Journal of Business Science & Applied Management (IJBSAM), 5(3), 1-13.

248. Vinal Mistry, Umesh Sharma, Mary Low, 2014. Management accountants' perception of their role in accounting for sustainable development: An exploratory study. Pacific Accounting Review, Vol. 26 Issue: 1/2, pp.112- 133. https://doi.org/10.1108/PAR-06-2013-0052.

249. Vormedal, I., & Ruud, A. 2009. Sustainability reporting in Norway–an assessment of performance in the context of legal demands and socio‐political drivers. Business Strategy and the environment, 18(4), 207-222.

250. Waddock, S., 2003. Stakeholder performance implications of corporate responsibility. International Journal of Business Performance Management, 5(2-3), 114-124. https://doi.org/10.1504/IJBPM.2003.003262.

251. Wagenhofer, A., 1990. Voluntary disclosure with a strategic opponent. Journal of accounting and economics, 12(4), 341-363. https://doi.org/10.1016/0165- 4101(90)90020-5.

252. Watts, R. L., & Zimmerman, J. L. 1978. Towards a positive theory of the determination of accounting standards. Accounting review, 112-134.

253. Watts, R. L., & Zimmerman, J. L.,1990. Positive accounting theory: a ten year perspective. Accounting review, 131-156.

254. WBCSD and IFC, 2008. Measuring Impact Framework Methodology: Understanding the Business Contribution to Society. WBCSD, Geneva,

Switzerland.http://www.wbcsd.org/pages/edocument/edocumentdetails.aspx?i d¼205&nosearchcontextkey¼true.

255. WBCSD and WRI, 2004. The Greenhouse Gas Protocol, A Corporate Accounting and Reporting Standard. WBCSD and WRI, Geneva, Switzerland. http://www.ghgprotocol.org/files/ghgp/public/ghg-protocolrevised.pdf.

256. Wokeck, L. (2019). Corporate sustainability reporting in least developed countries: Challenges and opportunities for action. Occasional Policy Paper on Least Developed Countries, 6, 1-31.

257. Wuttichindanon, S. 2017, Corporate social responsibility disclosure - choices of report and its determinants: empirical evidence from firms listed on the Stock Exchange of Thailand, Kasetsart Journal of Social Sciences, Vol. 38 No. 2, pp. 156-162.

258. Zhao, N., & Patten, D. M. (2016). An exploratory analysis of managerial perceptions of social and environmental reporting in China: Evidence from state-owned enterprises in Beijing. Sustainability Accounting, Management and Policy Journal.

Phụ lục 1 Phân tích rò nội dung chương 2 Phụ lục 1.1

Bảng 2.2: Khung quản lý bốn giai đoạn Sigma (Dự án SIGMA, 2008).

Các giai đoạn quản lý

Mục đích

Lãnh đạo và Tầm nhìn (Leadership and Vision)

LV1: Trường hợp kinh doanh và cam kết cao nhất

LV2: Tầm nhìn, sứ mệnh và nguyên tắc hoạt động

LV3: Truyền thông và đào tạo LV4: Thay đổi văn hóa

+ Xây dựng một trường hợp kinh doanh để giải quyết sự bền vững và đảm bảo cam kết cấp cao nhất đối với các bên liên quan

+ Tích hợp tính bền vững vào các quy trình cốt lòi.

+ Xác định các bên liên quan và đối thoại cởi mở với họ về những tác động chính.

+ Xây dựng chiến lược dài hạn của DN.

+ Nâng cao nhận thức về tính bền vững.

+ Đảm bảo văn hóa doanh nghiệp hỗ trợ di chuyển theo hướng bền vững.

Lập kế hoạch (Planning) P1: Đánh giá hiệu suất

P2: Phân tích và quản lý tuân thủ pháp luật và quy định

P3: Hành động, tác động và kết quả

P4: Lập kế hoạch chiến lược P5: Lập kế hoạch chiến thuật

+ Để đảm bảo hiệu quả hoạt động bền vững hiện tại của công ty, các văn bản pháp luật và cam kết tự nguyện.

+ Xác định và ưu tiên các lĩnh vực chính của công ty về tính bền vững.

+ Xây dựng các kế hoạch chiến lược để đưa tầm nhìn của công ty.

+ Tham gia với các bên liên quan về xây dựng kế hoạch.

+ Xây dựng kế hoạch chiến thuật ngắn hạn để hỗ

trợ các mục tiêu bền vững.

Sự phân bổ (Delivery) D1: Thay đổi quản lý

D2: Các chương trình quản lý

+ Sắp xếp và ưu tiên các chương trình quản lý phù hợp với tầm nhìn bền vững của công ty.

+ Đảm bảo kiểm soát nội bộ thích hợp được đưa