Factors affecting the disclosure of environmental accounting information in Vietnamese aquaculture enterprises

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LIST OF AUTHOR'S RESEARCH WORKS

1. Lam Thi Truc Linh (2017). Environmental accounting - The need to apply to aquaculture enterprises. Journal of accounting and auditing , June 2017.

2. Lam Thi Truc Linh et al. (2017). Research on the application of environmental management accounting in catfish farming enterprises in Vinh Long province . School-level scientific research topic. Vinh Long College of Economics and Finance.

3. Lam Thi Truc Linh (2017). Factors affecting the disclosure of KTMT information. Journal of accounting and auditing , October 2017.

4. Lam Thi Truc Linh et al. (2018). Factors affecting the disclosure of environmental accounting information in aquaculture enterprises. Journal of auditing science research , April 2018.

5. Lam Thi Truc Linh et al. (2018). Research on applying environmental accounting for aquaculture enterprises in Vinh Long province . Grassroots scientific research project funded by Vinh Long province.

Appendix 1.1.

Synthesis of studies on information disclosure practices and factors affecting information disclosure in the economic environment

Author

(year of publication)

Research objectives	research method	Research results
Research on KTMT information disclosure practices
Kreuze & colleagues (1996)	Survey of environmental disclosure in annual reports of 645 Fortune 500 companies	Check the information in the annual report.	Most companies did not provide any information about their environmental philosophy and policies, and 73% of the survey reports did not contain any environmental information anywhere in the report. For companies in the energy and steel industries, only information was provided. general
Walden & Schwartz (1997)	Investigate changes in the level of environmental disclosure practices.	Consider information for the three years 1988,1989 and 1990 of 53 companies from four industries	The results show that there are significant differences in both the quantity and quality of environmental disclosures. The author argues that corporate concern and public awareness following environmental incidents such as the

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	including quantity and quality of information.	Oil spills create policy pressure that increases disclosure.
Fortes &	Survey of trends	They used the survey	- Chemical, oil and gas, utility and
Akerfeldt(1999)	general direction in	by post and in person	forestry industries tend to
	environmental disclosure	show contentanalysis	Environmental disclosure is increasing.
	school of 205 workers	annual reports	- The publication is intended to maintain or enhance
	Swedish company	environmental toxicity report	competitiveness, this is an important driving force
	Listed	set up	most promote environmental reporting practices
			- The target audience of this publication is customers.
			customers, consumers, shareholders, investors
			- Laws are necessary to promote
			consistency in presentation of information
			- Most companies have implemented or
			is in the process of implementing a management system.
			environment.
			- Lack of consistency in presentation of definitions

price and accounting

- There is evidence of potential environmental revenue, expense and liability arising.

- The financial and ecological aspects of environmental information vary considerably, apart from half of the companies' reports having the financial aspects verified by auditors, most do not provide any verification of the ecological disclosure.

The study recommends developing a consistent framework for reporting to accelerate the implementation of environmental accounting and provide useful information.

useful for users

Barbu & Associates (2012)

Public research

environmental information disclosure in three countries

Explain environmental information

schools according to IAS/IFRS and IFRIC;

(1) There are no accounting standards for environmental issues, however there are some standards that have explicit or implicit provisions for recognition, measurement and

comply with IAS/IFRS to see if there are differences and be governed by the regulations of that country

then score the information disclosed in the financial statements

measurement and reporting of environmental costs, assets, and liabilities (2) 50% of companies do not report any environmental information (3) Environmentally sensitive companies have higher disclosure scores than environmentally insensitive companies (4) Large companies report more environmental information than small companies (5) German companies disclose less currency information than France and the UK. The authors conclude that compliance with IFRS varies across countries, so that despite having common accounting standards for the three countries, governance, implementation, and market incentives are also significantly different. Regulations and legal requirements of

country is remarkable.

Li (2014)

Analysis of KTMT information disclosure of listed companies

oil and gas industry

Descriptive statistics

Environmental disclosure in listed Chinese oil and gas companies: Mandatory rather than voluntary, more qualitative information

quantitative, positive information is published more

China		more negative information, inconsistent disclosure content and disclosure model, less information low reliability and value.
Mata & Associates (2018)	The aim of this study is to contribute to the reflection of the research picture on social and environmental accounting.	Summary of studies on environmental information disclosure from 2006-2015	Environmental information can be provided in many forms such as qualitative statements, quantitative figures, financial statements, graphics or images, CEO declarations. This information can be presented in annual reports or standalone reports or GRI sustainability reports, through press releases, company websites. and other means.
Research on factors affecting environmental information disclosure
Gamble & Associates (1995)	Investigation of information disclosure quality	Review information disclosed through regular reports years 1986-1991	Industry factors have positive impact Lack of KTMT guidance has an inhibitory effect
Hackston &	Influencing factors	Regression analysis finds	Company size and foreign listing factors

Factors affecting the disclosure of environmental accounting information in Vietnamese aquaculture enterprises - 22

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