The objective of the paper is to assess the impact of sustainable supply chain management practices on environmental performance of Vietnamese agricultural enterprises. The study conducted a survey of management leaders of Vietnamese agricultural enterprises. After 3 months, 328 surveys were obtained, after cleaning the data, there were 283 valid surveys for analysis. The results show that sustainable supply chain management practice has a positive impact on environmental performance and environmental regulations are not enough grounds to affirm a moderating role in the relationship between sustainable supply chain management practice and environmental performance of Vietnamese agricultural enterprises. From there, the study makes recommendations for Vietnamese agricultural enterprises.

This study aims to evaluate the impact of transparency of budget structure on risk of getting into financial distress in Vietnam. The article uses data regarding equity proportion from the financial reports of business entities on Hanoi Stock Exchange (HNX), divided into four main categories, namely large ownership, institutional ownership, managerial ownership, and state ownership ratio, to find the relation between the allocation of equity and the chance a company having financial failure. From the mentioned information, the research attempts to explain the relations, as well as suggestions for companies to prepare and avoid financial distress from an equity structure perspective. Results from the study’s sample show insignificant correlations between the share of owners and financial distress situation of a company, which plays a part to help the overall estimation of risk in businesses as a whole.