Please use this identifier to cite or link to this item: https://elib.vku.udn.vn/handle/123456789/3987
Title: The corporate social responsibility disclosure in Vietnam
Authors: Doan, Ngoc Phi Anh
Le, Ha Nhu Thao
Vo, Van Cuong
Keywords: Sustainable development
disclosure
corporate social responsibility
listed companies
Vietnam
Issue Date: Dec-2023
Publisher: The University of Da Nang, Journal of Science and Technology
Abstract: In the context of economic integration and climate change, the companies need to conduct corporate social responsibility practices to meet the sustainable development. This study attempts to assess the extent of corporate social responsibility disclosure (CSRD) in case of 601 listed Vietnamese enterprises. Data is gathered from Vietnamese listed annual reports, financial statements, and other sources. The amount of voluntary and mandatory CSRD is measured by Global Reporting Initiatives (GRI) recommendations and Vietnamese regulations, respectively. The findings indicate that the general level of CSRD in Vietnam is low, no mandatory CSR items are revealed by all enterprises, and the amount of CSRD varies by industry sector. To enhance the CSRD of Vietnamese listed firms, local government is suggested to strengthen propaganda for enterprises on the obligations and benefits of implementing CSR.
Description: The University of Da Nang, Journal of Science and Technology; Vol.21, No.12.2; pp: 55-60
URI: https://jst-ud.vn/jst-ud/article/view/8503/6100
https://elib.vku.udn.vn/handle/123456789/3987
ISSN: 1859-1531
Appears in Collections:NĂM 2023

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