A study on compiling integrated reporting for firms in Vietnam

Integrated reports have repaired the disadvantages of traditional financial statements and annual reports, so they are being researched and applied as a development trend of the business reports system. This study is conducted for measuring the challenges in compiling integrated reporting for listed firms on the Vietnamese stock market. We employ some descriptive analysis, Cronbach's Alpha, Independent T-test and ANOVA for evaluating and measuring the challenges in compiling integrated reporting for listed firms. The results show that the challenges in compiling integrated reporting for listed firms achieved an average of 3.96 in the Likert of 5 grades. There is not insignificant difference on evaluation of the challenges in compiling integrated reporting for listed firms in terms of gender. But the study finds differences on evaluation of the challenges in compiling integrated reporting for listed firms in terms of the field of action of enterprises include produce industry, commercial services; and construction, real estate. Based on findings, some recommendations are given for listed firms to set up integrated reporting.