Please use this identifier to cite or link to this item: https://elib.vku.udn.vn/handle/123456789/3987
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dc.contributor.authorDoan, Ngoc Phi Anh-
dc.contributor.authorLe, Ha Nhu Thao-
dc.contributor.authorVo, Van Cuong-
dc.date.accessioned2024-07-29T08:10:41Z-
dc.date.available2024-07-29T08:10:41Z-
dc.date.issued2023-12-
dc.identifier.issn1859-1531-
dc.identifier.urihttps://jst-ud.vn/jst-ud/article/view/8503/6100-
dc.identifier.urihttps://elib.vku.udn.vn/handle/123456789/3987-
dc.descriptionThe University of Da Nang, Journal of Science and Technology; Vol.21, No.12.2; pp: 55-60vi_VN
dc.description.abstractIn 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.vi_VN
dc.language.isoenvi_VN
dc.publisherThe University of Da Nang, Journal of Science and Technologyvi_VN
dc.subjectSustainable developmentvi_VN
dc.subjectdisclosurevi_VN
dc.subjectcorporate social responsibilityvi_VN
dc.subjectlisted companiesvi_VN
dc.subjectVietnamvi_VN
dc.titleThe corporate social responsibility disclosure in Vietnamvi_VN
dc.typeWorking Papervi_VN
Appears in Collections:NĂM 2023

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