Journal of Management Research and Review (JMRR) · Research article · Open access
A Study on Internal Factors Affecting the Ability to Implement ESG Reporting in Businesses
Nguyen Vuong Thanh Long
22 June 2026 · Vol. 2, Issue 6, pp. 422-425
DOI: 10.65150/EP-jmrr/V2E6/2026-09
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What is this article about?
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.
Article at a glance
- Published
- 22 June 2026
- Volume / issue / pages
- Vol. 2, Issue 6, pp. 422-425
- ISSN
- 3051-3588 (online) · 3051-357X (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
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.
Cite this article
Nguyen Vuong Thanh Long (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{Nguyen2026,
title = {A Study on Internal Factors Affecting the Ability to Implement ESG Reporting in Businesses},
author = {Nguyen Vuong Thanh Long},
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}
}Questions about this article
Who wrote this article?
Nguyen Vuong Thanh Long.
Where and when was it published?
In Journal of Management Research and Review, Volume 2, Issue 6, pages 422-425, published by EP Journals Group on 22 June 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jmrr/V2E6/2026-09 (https://doi.org/10.65150/EP-jmrr/V2E6/2026-09).
How do I cite this article?
APA: Nguyen Vuong Thanh Long (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
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