Impact of ESG Disclosure Quality on Reputation-Performance of Vietnamese Firms
Impact of ESG Disclosure Quality on Reputation-Performance of Vietnamese Firms

Summary/Abstract: This study investigates the determinants and consequences of ESG disclosure quality in Vietnamese enterprises, with particular emphasis on its impact on corporate reputation and firm performance. Grounded in stakeholder theory and the resource-based view, the study develops an integrated research model that examines both antecedent factors influencing ESG disclosure quality and its subsequent performance outcomes. Data were collected through a mixed-method approach, combining expert interviews and a quantitative survey of 314 valid responses from managers and employees of Vietnamese import-export firms. The proposed model was tested using partial least squares structural equation modeling (PLS-SEM). The findings reveal that ESG disclosure quality is positively driven by internal and institutional factors, and it exerts a significant positive effect on both corporate reputation and firm performance. Moreover, corporate reputation plays a partial mediating role in the relationship between ESG disclosure quality and firm performance. Firm size shows a significant control effect, while industry type does not significantly influence performance outcomes. Overall, the results highlight ESG disclosure as a strategic resource that enhances reputational capital and improves operational effectiveness, offering important implications for Vietnamese import-export enterprises in the context of global sustainability requirements.

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