[Research Contribution] The value relevance of sustainable development disclosure: Evidence from Vietnamese listed companies

"Sustainable development" is increasingly becoming a part of the strategy for many businesses, from commitments to reduce emissions, save energy, to community activities and the disclosure of environmental and social responsibilities. However, amidst the commitments and disclosed information, a noteworthy question arises: does greater transparency in sustainability truly help businesses be valued higher by investors? From this issue, a group of students from the University of Economics Ho Chi Minh City (UEH) conducted a study titled "The value relevance of sustainable development disclosure: Evidence from Vietnamese listed companies", aiming to clarify the relationship between sustainable development information disclosure and corporate value in the context of the Vietnamese market.