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This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.

Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors.

The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size.

Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.

This research applies the stimulus-organism-behavior-consequence framework to explore how blockchain-enabled traceability influences trust in organic food producers and retailers, which impacts consumers’ purchase behaviors and subsequent outcomes.

Using a purposive sample of 5,326 Vietnamese consumers, multiple linear and polynomial regression with response surface analysis were employed to examine the hypotheses.

Blockchain-enabled traceability significantly enhances trust in both producers and retailers, which congruently and incongruently influences organic food purchase behaviors. This behavior also drives consumers’ word-of-mouth and repurchase intentions. Serial mediation analysis confirms blockchain’s impact through trust and purchase behaviors.

Stakeholders should adopt blockchain to boost transparency and trust, which increases consumer engagement. Policymakers can support this transition through regulations and incentives to enhance food security and sustainability.

This study expands on blockchain research by applying the stimulus-organism-behavior-consequence framework in the organic food supply chain, showing how blockchain-enhanced trust synergistically affects consumers’ purchase behaviors, word-of-mouth and repurchase intentions.

This study aims to investigate the influence of corporate social responsibility (CSR) on corporate sustainable performance (CSP) of small- and medium-sized enterprises (SMEs) by looking into the significance of mediating factors, namely, brand image (BI) and brand loyalty (BL), within the context of an emerging economy.

The authors conduct an extensive literature study on the subjects of CSR, BI and BL to assess their influence on the sustainable performance of SMEs in an emerging market. The study adopts a quantitative methodology. A total of 438 answers were obtained from a sample size of 513. The data of the SMEs in Vietnam was analyzed using the smart partial least squares structural equation modeling software, specifically version 3.3.2.

The results of the authors demonstrate notable and favorable correlations between CSR and CSP, CSR and BI and CSR and BL. Importantly, the findings contribute to existing knowledge by looking into the mediating influence of BI and BL in the relationship between CSR and CSP.

According to the authors’ understanding, a number of research have investigated the correlation between CSR and CSP within the realm of SMEs. Nevertheless, there is a scarcity of scholarly research examining the mediating function of BI and BL in this association. The study’s findings have important implications for entrepreneurs and senior management in effectively guiding their enterprises and improving their business strategies with an emphasis on sustainability in emerging markets. The outcome of this study has the potential to significantly contribute to SMEs in Vietnam as well as other emerging countries.

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

This study analyzes the factors that affect the decisions of micro-businesses to switch to enterprises in Thanh Hoa, Vietnam.

In order to explain the behavior of micro-businesses in switching to enterprises, the authors designed a questionnaire and collected survey data from 404 micro-businesses. The generalized structural equation modeling was applied to analyze the structured model with the dichotomous dependent variable.

First, the behavior of micro-businesses to switch was indirectly affected by needs and directly affected by attitudes, perceived behavioral control, subjective norm and institutional quality. Second, the subjective norms exerted the most influence on the behavior of the micro-businesses in switching. This finding implies that (1) the behavior of the micro-businesses depended on the assessments, perceptions and views of their friends, relatives and colleagues, and (2) the behavior to switch stems mainly from the desire to improve the businesses' position in society. Finally, both formal and informal institutions play an essential role in the behavior of the micro-businesses to switch to enterprises.

There have been no previous studies that have applied structured models to test the behavior of micro-businesses to switch to enterprises. Furthermore, previous studies had mainly addressed the psychological factors or needs of micro-businesses. In this study, apart from the above factors, the authors discuss the impact of institutions on the behavior of micro-businesses to switch.

Drought and salinity intrusion aggravated by climate change threaten agricultural livelihoods in Viet Nan's Mekong Delta. In response, authorities have built water management infrastructure for irrigation and salinity protection. This study assessed the impact of one such project, the Ba Lai dam in Ben Tre province, on the livelihoods of aquaculture farmers.

This study uses the Sustainable Livelihoods Framework to assess the impact of the Ba Lai dam on the livelihood capitals of 18 farming households in four communes, located both upstream and downstream of the dam.

The authors find that, apart from some positive effects, the dam has also brought negative environmental consequences, such as increased water pollution. The authors also find that farmers have responded to the changes by adapting their livelihood practices.

The samples were relatively small, encompassing four communes in Ben Tre province. On the other hand, this case study is instructive to the many ongoing infrastructure projects in the Vietnamese Mekong Delta.

The project have caused an increase in water-related social conflict.

The case of the Ba Lai dam provides a cautionary example for infrastructure-based water management plans, both in Viet Nam and more broadly. The study suggests the need to strengthen community participation and prioritize impacts of farmers' capital assets when constructing water management infrastructure for climate change adaptation.

This chapter clarifies the “dark tourism” in Vietnam; a case study of Hoa Lo Prison Relic. Development orientation of “dark tourism” in Vietnam contributes to healing the wounds of war. The author mainly uses a system approach, method of analysis and synthesis, and method of comparison. “Dark tourism” in Vietnam has not really developed as a specific type of tourism like ecotourism or meetings, incentives, conferences, and exhibitions (MICE) tourism. At Hoa Lo Prison historical site, “dark tourism” has been effectively exploited: (1) in the first 6 months of 2023, Hoa Lo Prison welcomes nearly 295 thousand visitors, charging fees of 7 billion VND, the situation of “sold out” takes place regularly; (2) many unique tourism products, one of the successful and widespread tourism products must be mentioned the “night tour” experience; (3) many creative forms of sightseeing with automatic explanation system so that visitors can experience 35 historical stories in their own way; and (4) always create the best conditions for visitors’ sightseeing experience. To promote dark tourism in Vietnam, it is necessary to execute some schemes: (i) enhance the sense of responsibility for peaceful tourism in the operation of monuments; (ii) stakeholders coordinate the organization of the tour program and tourist routes with appropriate contents and forms for each target group, especially foreign tourists; (iii) there is cooperation between national and international experts in organizing the “dark tourism” program aimed at peace, preventing the risk of war and conflict, and overcoming the consequences of war; and (iv) application of scientific and technological achievements in “dark tourism” activities.

This paper examines the role of the annual report’s linguistic tone in predicting future firm performance in an emerging market, Vietnam.

Both manual coding approach and the naïve Bayesian algorithm are employed to determine the annual report tone, which is then used to investigate its impact on future firm performance.

The study finds that tone can predict firm performance one year ahead. The predictability of tone is strengthened for firms that have a high degree of information asymmetry. Besides, the government’s regulatory reforms on corporate disclosures enhance the predictive ability of tone.

The study suggests the naïve Bayesian algorithm as a cost-efficient alternative for human coding in textual analysis. Also, information asymmetry and regulation changes should be modeled in future research on narrative disclosures.

The study sends messages to both investors and policymakers in emerging markets. Investors should pay more attention to the tone of annual reports for improving the accuracy of future firm performance prediction. Policymakers should regularly revise and update regulations on qualitative disclosure to reduce information asymmetry.

This study enhances understanding of the annual report’s role in a non-Western country that has been under-investigated. The research also provides original evidence of the link between annual report tone and future firm performance under different information asymmetry degrees. Furthermore, this study justifies the effectiveness of the governments’ regulatory reforms on corporate disclosure in developing countries. Finally, by applying both the human coding and machine learning approach, this research contributes to the literature on textual analysis methodology.

The purpose of this research is to advance the conceptual and practitioner understanding concerning the maximisation of Industry 4.0 technologies industries in an emerging economy. The study first examines the internal resources that companies possess to implement Industry 4.0 effectively and, second, identifies the critical gaps that necessitate external resources, both at the industry and government levels.

The study embraces qualitative and inductive approaches with semi-structured interviews conducted with 112 company leaders representing nine industries and operating in various cities/regions of Vietnam.

The data analysis helped unveil 16 critical dimensions. Notably, the organisation-developed competences dimension illuminates the understanding regarding firms’ available internal resources, while the financial management and technological leap ability dimensions help explain firms’ required resources. More broadly, the business community unity and business community learning dimensions ascertain the significance of industry-level support, while the technological sponsorship and legal framework guide dimensions underline government support.

First, the study unpacks various key aspects of their daily, mid- and long-term operations associated with their current internal resources, gaps identified and the support they require to progress within the Industry 4.0 environment. Second, the study proposes a framework that advances the extant conceptual understanding of operational, strategic, managerial and production aspects among firms operating in an emerging economy. Third, it focuses on companies operating in nine industries in an emerging economy. Fourth, the study contributes to addressing various extant research gaps.

This study applies the target similarity model to examine the effects of servant leadership on supervisor commitment and supervisor citizenship behavior. The mediating role of supervisory commitment is explored to determine the relationship between servant leadership and supervisor citizenship behavior. The difference in supervisor gender is examined in the linkage between servant leadership and supervisory commitment.

The data were collected through a survey of 478 salespeople in the retail industry. Structural equation modeling (SEM) techniques were used to verify the hypotheses of this study.

The findings showed significant support for the direct and indirect effects of servant leadership on supervisor commitment and supervisor citizenship behavior. Furthermore, the positive relationship between servant leadership and supervisory commitment was stronger among female supervisors than male supervisors.

Due to the scarcity of studies conducted on the linkages of servant leadership, supervisory commitment and supervisory citizenship behavior, this study theoretically and empirically contributes to the leadership literature as it is the first study to investigate these direct and indirect relationships. Similarly, this study examined gender differences in servant leadership to fill the gap in the research field.