Journal of Management Research and Review (JMRR)

A Study on Internal Factors Affecting the Ability to Implement ESG Reporting in Businesses

Long, Nguyen, Vuong Thanh

22 June 2026 · Vol. 2, Issue 6, pp. 422-425

DOI: 10.65150/EP-jmrr/V2E6/2026-09

Abstract

This study aims to analyze the impact of internal factors on the ability of Vietnamese enterprises to implement ESG reporting, thereby identifying the most influential factors and proposing solutions to enhance ESG readiness in the context of sustainable development and international integration. The study employs a quantitative method through a survey of 130 Vietnamese enterprises across the manufacturing, finance, and service sectors. Data was collected using a 5-point Likert scale questionnaire and analyzed using a multiple regression model in SPSS 26.0. The results indicate that management awareness is the internal factor with the strongest influence on the ability to implement ESG reporting, followed by accounting proficiency, management processes, and data infrastructure. The research model explains 56.7% of the variance in the ESG readiness index, affirming the decisive role of internal factors in enhancing the capacity for ESG reporting implementation.

Keywords: ESG reporting, internal factors, Vietnamese companies, sustainable development, leadership awareness, management processes, accounting proficiency, databases, Net Zero 2050.

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Long, Nguyen, & Vuong Thanh (2026). A Study on Internal Factors Affecting the Ability to Implement ESG Reporting in Businesses. Journal of Management Research and Review, 2(6), 422-425. https://doi.org/10.65150/EP-jmrr/V2E6/2026-09

@article{Long2026,
  title   = {A Study on Internal Factors Affecting the Ability to Implement ESG Reporting in Businesses},
  author  = {Long and Nguyen and Vuong Thanh},
  journal = {Journal of Management Research and Review},
  year    = {2026},
  volume  = {2},
  number  = {6},
  pages   = {422-425},
  doi     = {10.65150/EP-jmrr/V2E6/2026-09},
  url     = {https://doi.org/10.65150/EP-jmrr/V2E6/2026-09}
}

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