Abstract & Overview
Environmental Accounting Information Disclosure (EAID) is the most recent novelty in corporate non-financial information reporting practice. This study aims to evaluate the effects of EAID on the financial performance of Vietnamese enterprises. The population of this study comprises listed companies in the industrial sector on the Ho Chi Minh Stock Exchange for the period of five years (2017–2021). The research employed a purposive sampling technique and some analysis techniques, such as content analysis and regression analysis, including Ordinary Least Squares, Fixed Effects Model, Random Effects Model, and Feasible General Least Squares. The final regression results show a positive effect of EAID on profitability. Specifically, as a moderating variable, leverage weakens the relationship when financial performance is measured by ROA and ROE, whereas the quality of financial statements is assured by the Big 4, which strengthens the nexus between EAID and ROE. The study cannot confirm the negative moderating variable of the duality of the CEO position in the relationship. The research gives implications for improving financial performance with increased EAID and some future research directions.