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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