Artikel
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
This paper aims to research factors that affect corporate social responsibility (CSR) disclosure in the context of listed companies in Vietnam. Our research uses data from listed companies in the Hanoi and Ho Chi Minh City Stock Exchanges from 2015 to 2020. We conduct the quantitative research by analyzing regression models therefore the relation between factors and CSR disclosure is found. We measure CSR disclosure in two ways: by total score and percentage. The result found that in both ways of measuring, the percentage of women on board and company age have a positive impact on CSR disclosure. In contrast to this, board size and board age have a negative effect on CSR disclosure. The other independent variables have no impact on CSR disclosure. Therefore, we have given some practical implications for companies that want to improve their CSR disclosure.
- Language
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Englisch
- Bibliographic citation
-
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 10 ; Year: 2023 ; Issue: 1 ; Pages: 1-22
- Classification
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Management
- Subject
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Corporate social responsibility
Corporate social responsibility disclosure
Vietnam listed companies
- Event
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Geistige Schöpfung
- (who)
-
Le, Quynh Lien
Nguyen, Lan Huong
Dinh, Viet Hoa
Luong, Thi Thu Huyen
Pham, Thi Khanh Linh
Nguyen, Thi Hai Ly
- Event
-
Veröffentlichung
- (who)
-
Taylor & Francis
- (where)
-
Abingdon
- (when)
-
2023
- DOI
-
doi:10.1080/23311975.2022.2160578
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Le, Quynh Lien
- Nguyen, Lan Huong
- Dinh, Viet Hoa
- Luong, Thi Thu Huyen
- Pham, Thi Khanh Linh
- Nguyen, Thi Hai Ly
- Taylor & Francis
Time of origin
- 2023
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Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
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The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
An examination of strategy disclosure in the annual reports of South African listed companies
Industrial performance : German listed companies
An Investigation Regarding the Disclosure of Corporate Social Responsibility Information for Listed Companies from Romania
The Influence of information transparency and disclosure on the value of listed companies: Evidence from Vietnam
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Human resource accounting disclosure among listed companies in Vietnam: An empirical study
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
An examination of strategy disclosure in the annual reports of South African listed companies
Industrial performance : German listed companies
An Investigation Regarding the Disclosure of Corporate Social Responsibility Information for Listed Companies from Romania