Abstract

This article reviews domestic and international studies on factors affecting the sustainable quality of corporate financial reporting. The literature indicates that financial reporting quality is influenced by three principal groups of internal and external factors: firm characteristics, corporate governance mechanisms, and the institutional environment. However, empirical research in the context of Vietnamese commercial banks remains limited. Accordingly, the article proposes directions for refining the theoretical framework and measurement scales, thereby providing a foundation for future empirical research and practical measures to improve financial reporting quality in alignment with sustainable development objectives.

Keywords: Commercial banks, ESG, financial reporting, IFRS Sustainability Disclosure Standards, sustainable financial reporting quality.