Integrated Report, Access Trends in Vietnam

Internationalization is becoming deeper and deeper, businesses, regulatory agencies and investors are always interested in how to access information to ensure market transparency. Accordingly, the quality of accessible information and the way of providing information are two issues that need to be mentioned. To improve information quality, integrated reporting is being considered as a solution. Integrated reporting is being targeted by businesses around the world, but has not received much attention from listed businesses in Vietnam. The main trend in approaching and applying integrated reporting is is voluntary. The article is based on analysis and approach from general information to specific quantified indicators, to overview the general issues related to Integrated Reporting and trends in approaching Integrated Reporting in Vietnam, and at the same time propose some ideas to increase the accessibility of integrated reporting in Vietnam.