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.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 10 ; Year: 2023 ; Issue: 1 ; Pages: 1-22
- Klassifikation
-
Management
- Thema
-
Corporate social responsibility
Corporate social responsibility disclosure
Vietnam listed companies
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Le, Quynh Lien
Nguyen, Lan Huong
Dinh, Viet Hoa
Luong, Thi Thu Huyen
Pham, Thi Khanh Linh
Nguyen, Thi Hai Ly
- Ereignis
-
Veröffentlichung
- (wer)
-
Taylor & Francis
- (wo)
-
Abingdon
- (wann)
-
2023
- DOI
-
doi:10.1080/23311975.2022.2160578
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Le, Quynh Lien
- Nguyen, Lan Huong
- Dinh, Viet Hoa
- Luong, Thi Thu Huyen
- Pham, Thi Khanh Linh
- Nguyen, Thi Hai Ly
- Taylor & Francis
Entstanden
- 2023
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