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2025-09-30
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How to Cite
FROM COMPARISON TO REFORM: IMPROVING NARRATIVE REPORTING AND STAKEHOLDER COMMUNICATION IN VIETNAMESE LISTED COMPANIES THROUGH UK INSIGHTS
Thu Vu Thi Minh
School of Accounting and Auditing, National Economics University, Hanoi, Vietnam
Keywords: Narrative Reporting, Stakeholder Communication, Corporate Disclosure, Sustainability Reporting
Abstract
This study conducts a comparative analysis of narrative reporting practices between large non-financial companies listed in the United Kingdom and Vietnam, focusing on how corporate narratives support transparency, stakeholder engagement, and long-term value creation. Drawing on regulatory frameworks, linguistic patterns, and content characteristics, the study evaluates corporate reports using a mixed-methods approach that combines qualitative thematic coding with quantitative assessments of readability, tone, and disclosure depth. The findings reveal that UK companies demonstrate more sophisticated narrative disclosures—featuring balanced tone, ESG integration, and stakeholder-centric language—driven by mature regulatory guidance and strong investor expectations. In contrast, Vietnamese companies tend to emphasise financial performance, use promotional tone, and lack comprehensive disclosure on risk and sustainability, reflecting a compliance-oriented communication style. The analysis identifies regulatory maturity, cultural norms, and market structures as key explanatory factors. This research offers actionable recommendations for Vietnamese regulators and firms to improve narrative quality including adopting clearer reporting standards, enhancing readability, and embracing stakeholder-focused storytelling. Ultimately, the study contributes to the growing discourse on the role of narrative reporting in shaping corporate legitimacy and transparency in emerging markets.
