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Hoài

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Review Open access 2026

Supplying ESG Assurance in an Emerging Market: A Theory of Planned Behavior Study

As the global focus shifts toward sustainability, the demand for credible Environmental, Social and Governance (ESG) information has accelerated. In emerging economies like Vietnam, following the national commitment to Net Zero by 2050, the role of independent assurance has become critical for ensuring financial transp...

Hoai Thu Nguyen · 0 citations

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