Citation:

Hieu Le. "Evaluating the Impact of Greenhouse Gas Emission Disclosure on Firm Performance" International Research Journal of Economics and Management Studies, Vol. 4, No. 9, pp. 95-100, 2025. Crossref. http://doi.org/10.56472/25835238/IRJEMS-V4I9P110

Abstract:

The objective of this study is to investigate the relationship between greenhouse gas emission disclosure and firm performance among listed firms in Vietnam. As environmental sustainability becomes increasingly critical, understanding the impact of emission disclosure is necessary for both corporate strategy and stakeholder trust. The study uses secondary data collected from sustainability reports and financial statements of Vietnamese listed firms across different industries for the period 2021–2023. Regression analysis was conducted using feasible GLS models to test the hypothesized relationships. The empirical results show that greenhouse gas emission disclosure has a positive and significant impact on firm performance, indicating that firms disclosing carbon emissions are valued more highly by the market and achieve superior financial outcomes. This study provides empirical evidence on the importance of greenhouse gas emission disclosure in an emerging market context where such practices are relatively new. The findings offer insights for managers, investors, and policymakers in promoting sustainable business practices in emerging economies.

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Keywords:

Greenhouse Gas Emission Disclosure, Sustainability.