Factors affecting the readiness for ESG reporting in Vietnamese enterprises

Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discussed. Different approaches to structuring the role of professional accountants in Sustainable Development are investigated. Among them are types of roles that perform accountants, their professional functions, skills and competencies in the corporate environment. As the result a holistic vision of the role of accounting in sustainable development in the new economic conditions is provided.

This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. A structured literature review (SLR) methodology is used to investigate how the SR literature develops and focuses. The study uses keywords such as “sustainability report” and “sustainability reporting” to identify studies that are relevant to a given topic. A total of 44 published studies were found. This study identifies the main directions of SR research in the 2015–2020 period and discusses several important aspects of research, namely methodology, research methods, and the theory used. To enrich the results, this study defines the scope, country of research, topics and sectors studied. The study provides insight into future SR research used by researchers to develop SR research. Several things are proposed that can be used as a guide for future SR research, such as sustainability in SMEs and the public sector. Ensuring sustainability is one of the research topics that can be a direction for researchers in the future. Theories such as contingency and source credibility can be an alternative to explaining the reality of sustainability reporting.

In the digital age and technological advancements, short video platforms have become essential tools for online sales and marketing. In addition, shopping through short video marketing has gained significant attention, especially among Generation Z, as it brings unique and novel shopping experiences. The primary goal of this study is to explore the factors of short video marketing that influence the purchase intentions of Generation Z consumers in Vietnam. To conduct this study, a quantitative approach was employed, utilizing a 5-point Likert scale questionnaire administered online through a non-probability sampling method. The sample comprised 350 respondents aged between 16 and 26 from Vietnam, representing Generation Z, who made purchases through short video marketing. The relationships among various variables were analyzed using Structural Equation Modeling (SEM). The study’s results demonstrated a positive, significant, and direct relationship between all factors of short video marketing, including interesting content, perceived usefulness, scenario-based experience, user interaction, perceived enjoyment, and involvement of celebrities and consumer brand attitude. Among these factors, perceived usefulness is the most influential factor on customer brand attitude. In addition, the study revealed that consumer brand attitude, acting as a mediating variable, had a positive and significant impact on consumers’ purchase intentions. Based on the findings, the study suggested strategies for businesses to enhance the quality and content on short video platforms, thereby improving the effectiveness of their marketing strategies.

Acknowledgment
The authors express a sincere gratitude to all the participants who generously took part in this research study.