This research explores whether internationalization and the foreignness of the board of directors, two important international forces, motivate firms to issue sustainability reports in the context of Vietnam, a developing country. This study uses pooled and fixed effect multinomial logit...

Social sustainability and, in particular, its measurement and reporting are gaining importance in society, politics and business but are facing major challenges. This is because there are no standardized and uniform approaches or frameworks. The existing approaches cover social issues, but no...