Survey Form for Preliminary and Formal Quantitative Research

Comment

Author's recommendation		 8/8	 8/8	 0/8	 0/8	Business managers are not influenced by stakeholders when providing information.
Competitive disadvantage	The Villiers (2003)	Competitive disadvantage	 8/8	 0/8	 8/8	 0/8	Managers perceive a competitive disadvantage for the business when providing information on the PTBV report.
Legal	De Villiers (2003) and Tauringana (2020)	Legal regulations	 8/8	 8/8	 0/8	 0/8
No legal requirements for information	The Villiers (2003)	There is no legal requirement for information	 8/8	 1/8	 6/8	 1/8	Enterprises will publish PTBV reports according to mandatory regulations of state management agencies.
Training and capacity building for better quality reporting	Tauringana (2020)	Training and capacity building for better quality reporting	 8/8	 1/8	 7/8	 0/8	Enterprises need to be trained and given specific instructions from state management agencies for presenting and disclosing information on the BCPTBV.
Fear of liability	The Villiers (2003)	Fear of responsibility involved	 8/8	 1/8	 7/8	 0/8	There should be an independent agency responsible for supervising the presentation and disclosure of information on the business's financial statements.
	Opinion expert		 8/8	 8/8	 0/8	 0/8	It is necessary to refer to legal standards when participating in regional and international organizations and forums on publishing PTBV reports.
Disclosure of	De Villiers (2003) and De	Publication of PTBV report	 8/8	 8/8	 0/8	 0/8

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sustainability report

Villiers (1998)
More comprehensive environmental disclosure of a nonfinancial nature is needed, such as descriptive information or information in physical quantitative measures.	The Villiers (2003)	More comprehensive disclosure of non-financial environmental information is needed, such as descriptive information or information in quantitative measures.	 8/8	 7/8	 1/8	 0/8	More comprehensive presentation and disclosure of non-financial information related to environment and society
Companies should disclose environmental information in the annual report	The Villiers (2003)	Companies should disclose environmental information in: Annual reports	 8/8	 8/8	 0/8	 0/8	Presentation and disclosure of annual PTBV reports
Companies should disclose environmental information in a separate environmental report	De Villiers (2003	Companies should disclose environmental information in a separate environmental report.	 8/8	 8/8	 0/8	 0/8	Disclose information related to PTBV issues in a separate report
More comprehensive disclosure of environmental matters is needed on a voluntary basis (the company decides for itself)	The Villiers (2003)	More comprehensive disclosure of environmental issues on a voluntary basis (company-determined) is needed.	 8/8	 8/8	 0/8	 0/8	Enterprises voluntarily publish PTBV reports
Who is actually in charge of the decisions as to what ultimately goes in the annual report and the separate report	De Villiers (1998)	Who is actually responsible for making decisions about what ultimately goes into the annual report and separate reports?	 8/8	 8/8	 0/8	 0/8	Responsible for the accuracy of information disclosure to relevant parties

Group discussion results on the relationship between factors

Discussion questions	Group discussion results (8 experts)
Discussion questions	Agree	Disagree	Other opinions	Note
1	Regarding the factor of enterprise size, do you agree that this is a factor that positively affects the publication of PTBV reports?	 8/8	 0/8	 0/8
2	Regarding the factor of business size, do you agree that this is a factor that positively affects profitability?	 8/8	 0/8	 0/8
3	Regarding the profitability factor, do you agree that this is a factor that positively impacts the publication of the PTBV report?	 8/8	 0/8	 0/8
4	Regarding the growth opportunity factor, do you agree that this is a factor that positively impacts the publication of the PTBV report?	 8/8	 0/8	 0/8
5	Regarding the growth opportunity factor, do you agree that this is a factor that positively affects profitability?	 8/8	 0/8	 0/8
6	Regarding the legal regulation factor, do you agree that this is a factor that positively impacts the publication of PTBV reports?	 8/8	 0/8	 0/8
7	Regarding the legal factor, do you agree that?	 8/8	 0/8	 0/8

This is a factor that positively affects profitability?
8	Regarding the manager's perspective factor, do you agree that this is a factor that positively impacts the publication of PTBV reports?	 8/8	 0/8	 0/8
9	Regarding the manager's perspective factor, do you agree that this is a factor that positively affects profitability?	 8/8	 0/8	 0/8
10	Regarding the factor of business characteristics, do you agree that this is a factor that positively affects the publication of PTBV reports?	 8/8	 0/8	 0/8
11	Regarding the factor of business characteristics, do you agree that this is a factor that positively affects profitability?	 8/8	 0/8	 0/8
II	Discover new elements	Discovery Results
12	According to you, in addition to the above factors, are there any other factors that you think can affect the publication of the PTBV report? Explain why?	 1/8  1/8	Age of the company Auditing company

Appendix 6 Survey form for preliminary and formal quantitative research

SURVEY ON FACTORS AFFECTING THE PUBLICATION OF SUSTAINABLE DEVELOPMENT REPORTS

Dear Sir/Madam

My name is Le Anh Tuan, currently researching the topic "Factors affecting the publication of sustainable development reports at petroleum trading companies under the Vietnam National Petroleum Group" . In order to better serve the research work as well as have more basis to complete my scientific research project, I hope you will take some time to answer this questionnaire and note that there is no right or wrong opinion; all of your opinions are valuable to us. We look forward to receiving your honest opinion.

We guarantee that this information will only be used for research purposes, and will never be used for any other purpose that may affect you personally or the unit in general. We are willing to provide you with the research results (if you have a need).

For any questions, please contact the surveyor directly: Full name:

Phone number: Email:

I. Information about the surveyed subjects

Please provide information about yourself and your work:

1. Name of the working agency:---------------------------------------------------------

2. Your current position:----------------------------------------------------

3. Your email

4. Gender: Male Female

5. Your age: <35 35 - 45 > 45

6. Professional qualification: <= College, University , Postgraduate

7. Working experience at the unit: <5 years 5 years -10 years > 10 years

II. Information on research content

* Please choose a number that is appropriate for each statement below related to the issues of publishing sustainable development reports (PTBV), including:

1. Strongly disagree 2. Disagree 3. Neutral 4. Agree 5. Strongly agree

Encryption

Stated	Rating Level
1. QMDN	Business size
QMDN 1	Number of employees at large companies that need to be disclosed	1	2	3	4	5

PTBV report
QMDN 2	The operating market of large companies, spread across many locations, needs to increase reporting. PTBV report	1	2	3	4	5
QMDN 3	High turnover companies need to pay attention to Publish PTBV report	1	2	3	4	5
QMDN4	Total assets at large companies must be disclosed. PTBV report	1	2	3	4	5
2. CHTT	Growth opportunities
CHTT 1	The more transparent the information is published, the easier it is. attract capital from investors	1	2	3	4	5
CHTT 2	Businesses have the opportunity to increase revenue when transparency of information on PTBV reports	1	2	3	4	5
CHTT 3	Business opportunities to reduce costs associated with computing transparency of production and business activities	1	2	3	4	5
CHTT 4	Businesses have the opportunity to expand their business market. business, diversifying fields of operation	1	2	3	4	5
3. DDKD	Business characteristics
DDKD 1	The company's business sector contributes value great income value for the economy.	1	2	3	4	5
DDKD 2	The company's line of business affects the impact impact on the environment (air, water, etc.)	1	2	3	4	5
DDKD 3	The company's line of business affects multifaceted for workers	1	2	3	4	5
DDKD4	The company's line of business will be profitable. Benefits outweigh costs when publishing PTBV reports	1	2	3	4	5
4. QDQL	Manager's perspective
QDQL 1	Business managers want to minimize conflicts of interest with owners through the publication of reports. PTBV	1	2	3	4	5
QDQL 2	The business manager will provide information accurate based on available real data	1	2	3	4	5
QDQL 3	Business managers are not dominated by stakeholders when providing information	1	2	3	4	5
QDQL4	Managers perceive competitive disadvantages for the business. business when providing information on the PTBV report	1	2	3	4	5
5. QDPL	Legal regulations
QDPL 1	Enterprises will publish PTBV reports according to regulations. mandatory regulations of state management agencies.	1	2	3	4	5

QDPL 2

Businesses need specific training and guidance. from state management agencies for the presentation of information disclosure on BCPTBV.	1	2	3	4	5
QDPL 3	There should be an independent agency responsible for supervising the presentation of information disclosure on the BCPTBV. of the business	1	2	3	4	5
QDPL 4	It is necessary to refer to legal standards when participating in regional and world organizations and forums on Publish PTBV report	1	2	3	4	5
6. KNSL	Profitability
KNSL 1	Return on total assets of large companies promote the publication of PTBV reports	1	2	3	4	5
KNSL 2	The company's long-term profitability will improve when it publishes a PTBV report.	1	2	3	4	5
KNSL 3	High return on equity will promote the publication of PTBV reports	1	2	3	4	5
KNSL 4	The profitability of brand through communication will increase in the future when PTBV report is published.	1	2	3	4	5

* Please choose a number that is appropriate for each statement below related to the issues of publishing sustainable development reports (PTBV), including:

1. Strongly disagree 2. Disagree 3. Neutral 4. Agree 5. Strongly agree

Encryption

Thank you very much, wish you health and success!

Appendix 7

List of Survey Companies

STT

Company name	STT	Company
1	Petroleum Company Region I – Petrolimex Hanoi Company Limited	27	North Central Highlands Petroleum Company (Petrolimex Gialai)
2	B12 Petroleum Company (Petrolimex Quang Ninh)	28	Petroleum Company Limited Area II (Petrolimex Saigon)
3	Petroleum Company Region III – One Member Limited Liability Company (Petrolimex) Haiphong)	29	Nam Tay Nguyen Petroleum Company - Company Limited MTV(Petrolimex Daklak)
4	Ha Son Binh Petroleum Company (Petrolimex Hatay)	30	Lam Petroleum Company Copper (Petrolimex Lamdong)
5	Lao Cai Petroleum Company (Petrolimex Laocai)	31	Ba Ria - Vung Tau Petroleum Company (Petrolimex Bariavungtau)
6	Lai Chau Petroleum Company (Petrolimex Laichau)	32	Petroleum Company Limited Song Be (Petrolimex Songbe)
7	Yen Bai Petroleum Company (Petrolimex Yenbai)	33	Vinh Petroleum Company Long (Petrolimex Vinhlong)
8	Tuyen Quang Petroleum Company - One Member Limited Liability Company (Petrolimex Tuyenquang)	34	Dong Thap Petroleum Company Limited (Petrolimex Dongthap)
9	Bac Thai Petroleum Company (Petrolimex Thainguyen)	35	Dong Nai Petroleum Company Nai (Petrolimex Dong Nai)
10	Ha Bac Petroleum Company (Petrolimex Bacgiang)	36	Long Petroleum Company An (Petrolimex Longan)
11	Phu Tho Petroleum Company (Petrolimex Phutho)	37	Tien Petroleum Company Giang (Petrolimex Tiengiang)
12	Ha Nam Ninh Petroleum Company (Petrolimex Namdinh)	38	Ben Thanh Petroleum Company Bamboo (Petrolimex Bentre)
13	Thai Binh Petroleum Company (Petrolimex Thaibinh)	39	West Petroleum Company Ninh (Petrolimex Tay Ninh)
14	Thanh Hoa Petroleum Company - Petrolimex Thanhhoa Company Limited	40	Southwest Petroleum Company (Petrolimex Cantho)
15	Nghe An Petroleum Company An (Petrolimex Nghean)	41	An Petroleum Company Giang (Petrolimex Angiang)
16	Ha Tinh Petroleum Company (Petrolimex Hatinh)	42	Tra Vinh Petroleum Company – Company Petrolimex Travinh Company Limited
17	Ha Giang Petroleum Company	43	Ca Mau Petroleum Company

Rating Level

More comprehensive presentation and disclosure of non-financial information related to environment and society

Presentation and disclosure of annual PTBV reports

Disclose information related to PTBV issues in a separate report

Enterprises voluntarily publish PTBV reports

Responsible for the accuracy of information disclosure to relevant parties