Nguyen Hoan

Hanoi University of Natural Resources and Environment, Vietnam

In preference to the promotion of a novel reporting form, IR is regarded as an outcome of a prolonged process of global commercial integration (Vitolla et al., 2017). The application of IR is a spectacular advance towards sustainable development and information transparency (Vitolla & Raimo, 2018). This study is conducted for measuring the benefits of integrated reporting for listed firms on the Vietnamese stock market. We employ some descriptive analysis, Cronbach's Alpha and Independent T-test for evaluating and measuring the benefits of integrated reporting for listed firms. The results show that the benefits of integrated reporting for listed firms achieved an average of 3.99 in the Likert of 5 grades. There is not insignificant difference on evaluation of the benefits of integrated reporting for listed firms in terms of gender. But, the study finds differences on evaluation of the benefits of integrated reporting for listed firms in terms of work experiences. Based on findings, some recommendations are given for listed firms to set up integrated reporting.

M41, F65, A10

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Volume 05 Issue 03 March 2022