Vui lòng dùng định danh này để trích dẫn hoặc liên kết đến tài liệu này:
https://elib.vku.udn.vn/handle/123456789/3987
Nhan đề: | The corporate social responsibility disclosure in Vietnam |
Tác giả: | Doan, Ngoc Phi Anh Le, Ha Nhu Thao Vo, Van Cuong |
Từ khoá: | Sustainable development disclosure corporate social responsibility listed companies Vietnam |
Năm xuất bản: | thá-2023 |
Nhà xuất bản: | The University of Da Nang, Journal of Science and Technology |
Tóm tắt: | 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. |
Mô tả: | The University of Da Nang, Journal of Science and Technology; Vol.21, No.12.2; pp: 55-60 |
Định danh: | https://jst-ud.vn/jst-ud/article/view/8503/6100 https://elib.vku.udn.vn/handle/123456789/3987 |
ISSN: | 1859-1531 |
Bộ sưu tập: | NĂM 2023 |
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