The research aims to examine the determinants influencing the business commitment toward sustainable goals in Vietnam. To employ a quantitative research approach, we surveyed 208 business leaders in Vietnam to assess their perceptions and actions regarding sustainable goals. We explored the impact of internal enterprise characteristics and external facilitating factors on different dimensions of sustainable goals by using logistic regression models. This paper’s findings reveal that enterprise attributes, corporate leadership traits, and external factors significantly influence sustainable goal engagement. Notably, corporate leaders emerge as pivotal factors, particularly in their willingness to embrace risks and uncertainties. Moreover, this paper’s analysis identifies external factors with limited efficacy in fostering sustainable business operations. These insights hold significant implications for governmental institutions in Vietnam, offering valuable guidance for updating and refining policies.

In order to create the possibility of economic breakthrough development, remove economic institutional bottlenecks, release resources, and develop the economy quickly and sustainably in Vietnam in the coming time, it is impossible not to mention solutions to improve the quality, create breakthroughs in training and fostering talents. This is one of the important solutions in the context that the Party and State require the application and development of science and technology more and more extensively in all fields and all sectors in Vietnam. The article focuses on researching the the political basis, legal basis, and practical basis for training, fostering, attracting and employing talents in Vietnam. Meanwhile, statistics on undergraduate and postgraduate training in the period of 2016–2022, the training level of the workforce and the Global Talent Competitiveness Index show that Vietnam has not achieved many positive changes in training, fostering, attracting and employing talents as expected. The article is approached from many different aspects, including the perspective of leaders and managers at the head of state agencies, the perspective of businesses and the perspective of the university teaching staff and scientific research workers themselves. On that basis, the article points out the key contents that need addressing so as to build solutions to improve quality, create breakthroughs in training, fostering, attracting and employing talents in Vietnam in the context of international integration and science and technology development. The main contributions of the article focus on the identification of the concept of “talent”, the criteria for determining “talent” and the renewal of awareness of policies and laws on training, fostering, attracting, employing, introducing and recommending talents.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

Purpose: There have been many studies on corporate social responsibility. Still, research on the dual relationship showing the impact of management control on corporate social responsibility and business performance has not been exciting researchers. The article also identifies and measures the elements of management control that affect compliance with corporate social responsibility and business performance. At the same time, the paper also analyzes the influence of compliance with corporate social responsibility on business performance. From the research results, listed companies will see the importance of designing management control and complying with corporate social responsibility to maximize the business’s profits. Findings: The article demonstrates the practicality of institutional theory in the relationship between management control, corporate social responsibility, and business performance. Institutional theory influences the relationship between management control, CSR, and business performance by highlighting the role of external institutional pressures, legitimacy, and conformity to societal norms. Companies that strategically integrate institutional expectations into their management control systems can enhance their CSR efforts, improve their reputation, and contribute to better business performance. Methodology: We collect data on 195 manufacturing enterprises listed on the Vietnam stock market in 6 sectors. This study’s main data analysis method is the structural equation modeling method (SEM). The article used AMOS software to evaluate and measure the influence of each factor. Practical implications: The article has analyzed five aspects of management control to corporate social responsibility and business performance: Size of the Board of Directors (BOD), percentage of independent members in the BOD, and concurrence. CEO and Chairman of the Board of Directors, state ownership ratio and foreign shareholder ownership rate. The results show that a company with a CEO who is not the Chairman of the BOD will have a higher level of CSR compliance than a company with a CEO who is also the Chairman of the BOD. The larger the Board size, the higher the level of CSR, but This has not been verified for the company’s business performance. The higher the foreign ownership ratio, the better the CSR compliance; however, this has the opposite direction for the state ownership rate. The higher the percentage of independent members on the Board of Directors, the lower the level of CSR compliance. In terms of impact on business performance in the enterprise: The higher the company’s compliance with corporate social responsibility, the better it’s business performance. A company with a CEO who holds the position of BOD will have lower business performance than companies with a CEO who does not hold the position of Chairman of the Board of Directors. Companies with a high percentage of state ownership will have lower business performance. The higher the percentage of independent members on the Board of Directors, the lower the business performance. Originality: This attests that the research paper I submitted is the result of my original and independent work. I have duly acknowledged all sources from which the ideas and quotations have been obtained. The project does not contain any plagiarism and has not been sent elsewhere for publication.

Vietnam has experienced an impressive period of economic growth since implementing an export-oriented economic policy. Vietnam’s international economic integration is deepening, and the output of the export sector has been continuously improved with a double-digit growth rate in recent years, especially in Ho Chi Minh City. Hence, the purpose of this paper is to study the impact of trade liberalization on export intensity of Vietnamese exporters as well as the moderating role of the location. In this study, data was collected from 80 exporters listing in Vietnam stock markets from 2007 to 2022. Further, regression test was carried out by applying GMM model. The results show that trade liberalization outcomes have a positive impact on export intensity. We, however, do not find enough evidence of the moderating effect of the location factor. These findings support Resource-based View theory, and trade liberalization policy. The findings imply that Vietnam government should continue to implement trade liberalization policy to support export sector growth.

In the trend of the 4th Industrial Revolution and the trend of digital transformation, along with the orientation of building ecologically sustainable agriculture, modern countrysides, civilized knowledge farmers, meeting the requirements of international economic integration. More than ever, countries’ agriculture requires human resources from managers to researchers and those directly getting involved in agricultural production that meet the standards of professional qualifications, capacity and quality of work performance. In Vietnam, in terms of resources in the agricultural sector, there is a surplus of manual and simple labor but a shortage of high-skilled workers and lack of good managers and organizers. In terms of policies and laws in the field of agriculture, it is relatively complete when there are 15 laws passed in 4 production sectors: fisheries, forestry, horticulture and animal husbandry. This is an important legal basis to mobilize resources, including agricultural human resources in order to develop the country. However, the legal system on human resource development in the field of agriculture in general and on training, education, compensation and support in particular is still lacking and scattered. Thus, the article focuses on analyzing the current status of regulations and practices of implementing regulations on human resource development in the agricultural sector, thereby proposing corresponding policies and laws in Vietnam in the next time.