Abstract
The purpose of this study is to examine the factors affecting the publication of sustainability reports from the perspective of managers at 4-5 star hotels in Vietnam. Issues of corporate size, profitability, legal regulation, corporate governance and technology of the company were mentioned as factors that may affect the publication of the report on sustainable development. The author has synthesized the relevant background theory as well as previous outstanding studies on the issue of publishing sustainable development reports. SPSS 20 software was used to test the relationship between the factors affecting the publication of the Sustainable Development Report based on the manager's point of view. The results of the study show that the factors of business size, profitability, and legal regulations all affect the publication of sustainable development reports at 4-5 star hotels in Vietnam. A new finding of this study is that the two factors of corporate governance and the company's technology combine into a public governance factor based on technology and it is the technology that has the strongest influence on the publication of the Sustainable Development Report. The study once again confirms the relationship between the factors affecting the publication of the Sustainable Development Report and is a document to help researchers understand better in the research context in Vietnam, one of the leading countries in the world developing countries and have limited access to and use of secondary data.
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