Nghiên cứu ảnh hưởng của các nhân tố đến mức độ công bố thông tin trách nhiệm xã hội doanh nghiệp và phát triển bền vững của các công ty niêm yết trên sở giao dịch chứng khoán thành phố Hồ Chí Minh=A study on the factors affecting the level of social responsibility fulfillment and sustainable development information disclosure in companies listed on the HoSE

0 Người đánh giá. Xếp hạng trung bình 0

Tác giả: Thị Huyền Trân Dương

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.322-327

Bộ sưu tập: Metadata

ID: 103367

Thêm vào giỏ

Nghiên cứu này thực hiện nhằm xác định và đo lường các nhân tố ảnh hưởng đến mức độ công bố thông tin trách nhiệm xã hội và phát triển bền vững trong các công ty niêm yết trên Sở giao dịch chứng khoán thành phố Hồ Chí Minh. Nghiên cứu thực hiện phân tích 121 doanh nghiệp niêm yết tại Sở giao dịch chứng khoán thành phố Hồ Chí Minh. Quy trình phân tích bao gồm các bước: thống kê mô tả các biến, phân tích tương quan, phân tích hồi quy và thực hiện các kiểm định để lựa chọn mô hình ước lượng phù hợp, kiểm tra các khuyết tật của mô hình ước lượng. Công cụ sử dụng trong phân tích dữ liệu bảng là phần mềm Stata 17. Có 4 thành phần có tác động tích cực đến mức độ công bố thông tin trách nhiệm xã hội và phát triển bền vững trong các công ty niêm yết trên Sở giao dịch chứng khoán thành phố Hồ Chí Minh, gồm: Sở hữu nước ngoài
Quy mô doanh nghiệp
Tỷ suất sinh lời
Đòn bẩy tài chính. Kết quả nghiên cứu gợi ý một số chính sách cho các nhà quản lý liên quan đến việc nâng cao mức độ công bố thông tin trách nhiệm xã hội và phát triển bền vững trong các công ty niêm yết trên Sở giao dịch chứng khoán thành phố Hồ Chí Minh nhằm nâng cao hiệu quả quản lý và thu hút đầu tư.This study identified and measured the factors affecting the level of social responsibility fulfillment and sustainable development information disclosure in companies listed on the Ho Chi Minh City Stock Exchange (HoSE). In this study, 121 companies listed on the HoSE were analyzed. The analysis methods included descriptive statistics of variables, correlation analysis, and regression analysis. Tests were carried out to se-lect an appropriate estimation model and check for defects in the estimation model. Stata 17 was used to analyze the study’s panel data. The study found that there were four components positively impacting the level of social responsibility fulfillment and sustainable development information disclosure of companies based on the HoSE, including foreign ownership, company scale, profit margin, and financial leverage. Based on the study’s findings, some policies were proposed for managers to improve the level of social responsibility fulfillment and sustainable development information disclosure in companies listed on the HoSE in order to improve management efficiency and attract investment.

1. Đọc trực tuyến

1. Đọc trực tuyến

Tạo bộ sưu tập với mã QR