Research On The Impact Of Green Tax On The Disclosure Of Sustainability Reports In Manufacturing Enterprises: The Moderator Role Of Green Finance

Abstract

In the context of climate change and increasing environmental pollution, sustainable development has become an unavoidable goal for manufacturing enterprises. The study aims to examine the effect of green tax on sustainability reporting, with green finance serving as a moderating influence in manufacturing enterprises. A cross-sectional survey was conducted with 187 manufacturing enterprises in Hanoi City, and the data were analyzed using the linear regression model. The research findings show that green tax and green finance positively influence sustainability report disclosures, with green finance enhancing the effect of green tax on the sustainability reporting behavior of manufacturing enterprises. Based on these findings, the author suggests several implications to assist enterprises, policymakers, and financial institutions in promoting green economic growth and shifting production models toward sustainability in Vietnam.