The determinants of corporate social responsibility disclosure: evidence from Vietnam’s listed companies in chemical industry

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Tác giả:

Ngôn ngữ: eng

Ký hiệu phân loại:

Thông tin xuất bản: Journal of International Economics and Management, 2020

Mô tả vật lý: tr.18-41

Bộ sưu tập: Metadata

ID: 321948

This paper aims to observe corporate social responsibility (CSR) disclosure and to identify the determinants of CSR disclosure (CSRD) of Vietnam’s listed companies in chemical industry from 2014 to 2017. A rating system was built by incorporating the comprehensive Global Reporting Initiatives (GRI) reporting framework to measure firm’s CSR disclosure. The financial data was collected from FiinPro and manually collected from annual reports. The findings show that CSRD in Vietnam’s chemical companies is still inadequate, and most of the firm disclosure is far below the international standards. In addition, it is found that firm size, profitability and female board members have a positive correlation with CSR disclosure. On the other hand, CEO gender has a significant relationship with CSR disclosure. The results strengthen the previous studies and give more detailed implications to managers in this industry.
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