[Research Contribution] Factors influencing the level of sustainability disclosure of listed companies on the Ho Chi Minh City stock exchange

When sustainable development gradually becomes the "new game" in the marketplace, disclosing information is not only an obligation but also a commitment to corporate reputation. However, does that transparency stem from strategic vision or is it merely a consequence of invisible pressures? In search of an answer to this question, a group of students from the University of Economics Ho Chi Minh City (UEH) has launched a project titled "Factors influencing the level of sustainability disclosure of listed companies on the Ho Chi Minh City stock exchange" The research serves as a realistic lens, illuminating the barriers and underlying motivations that are shaping ESG disclosure behavior in Vietnam today.