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In particular, the level of disclosure of economic information reached the highest rate of 41% whereas the levels of disclosure of environmental and social issues were only 21% and 38% respectively. Other research findings show that several factors related to company characteristics such as company size, media exposure, composition of the board and women in the board of directors have positive impacts on the level of disclosure of sustainable development of listed companies in mining, manufacturing and construction sectors on the Vietnamese stock market. |
