The corporate social responsibility disclosure in Vietnam
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Author
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Doan Ngoc Phi AnhThe University of Danang - University of Economics, Danang, VietnamLe Ha Nhu ThaoThe University of Danang - Vietnam-Korea University of Information and Communication Technology, Danang, VietnamVo Van CuongState Audit, Vietnam
Từ khóa:
Sustainable development
disclosure
corporate social responsibility
listed companies
Vietnam
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.
Tài liệu tham khảo
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Dec 31, 2023
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Cách trích dẫn
Anh, D. N. P., L. H. N. Thao, và V. V. Cuong. “The Corporate Social Responsibility Disclosure in Vietnam”. Tạp Chí Khoa học Và Công nghệ - Đại học Đà Nẵng, vol 21, số p.h 12.2, Tháng Chạp 2023, tr 55-60, doi:10.31130/ud-jst.2023.217E.
