Nhân tố tác động đến công bố thông tin trách nhiệm xã hội của các doanh nghiệp vật liệu xây dựng niêm yết ở Việt Nam

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Thông tin xuất bản: Tạp chí Khoa học và Đào tạo Ngân hàng (Tên mới: Tạp chí Kinh tế - Luật và Ngân hàng), 2022

Mô tả vật lý: tr.39-51

Bộ sưu tập: Metadata

ID: 329660

Thêm vào giỏ Liên kết toàn văn

Nghiên cứu nhằm tìm ra các nhân tố tác động đến mức độ công bố thông tin trách nhiệm xã hội của các doanh nghiệp vật liệu xây dựng niêm yết ở Việt Nam. Nghiên cứu được thực hiện trên mẫu gồm 182 quan sát với số liệu tài chính và phi tài chính thu thập từ báo cáo tài chính, báo cáo thường niên và báo cáo phát triển bền vững của 26 doanh nghiệp vật liệu xây dựng ở Việt Nam có cổ phiếu niêm yết trên Sở Giao dịch chứng khoán Hà Nội và Sở Giao dịch chứng khoán Thành phố Hồ Chí Minh trong giai đoạn 2014- 2020. Thông qua việc áp dụng phương pháp ước lượng dữ liệu bảng tĩnh gồm: Pooled OLS, FEM, REM, kết hợp với kiểm định, lựa chọn mô hình, khắc phục khuyết tật của mô hình bằng phương pháp GLS, nghiên cứu chỉ ra rằng, các doanh nghiệp có quy mô lớn, huy động nhiều nợ vay, sử dụng dịch vụ kiểm toán Big4, tỷ lệ thành viên Hội đồng quản trị độc lập, khả năng sinh lời và tỷ lệ sở hữu nước ngoài cao thì mức độ công bố thông tin trách nhiệm xã hội cao. Kết quả bài viết cơ bản nhất quán với lý thuyết các bên liên quan, lý thuyết đại diện, lý thuyết thông tin bất cân xứng và lý thuyết hợp pháp. Nghiên cứu đưa ra các khuyến nghị nhằm cải thiện mức độ minh bạch thông tin trách nhiệm xã hội của các doanh nghiệp trong mẫu khảo sát.This research investigated the factors that affected the level of corporate social responsibility information disclosure of listed building materials enterprises in Vietnam. The study was carried out on a sample of 182 observations with financial and non-financial data collected from financial statements, annual reports and sustainability reports of building materials enterprises in Vietnam shares listed on Hanoi Stock Exchange and Ho Chi Minh City Stock Exchange in the period 2014- 2020. Through the application of the static panel data estimation methods including: Pooled OLS, FEM, REM, combined with testing, model selection and defect correction of the model by GLS method. The research shows that large scale enterprises, mobilize a lot of debt, use Big4 audit services, the higher proportion of independent board members, profitability and foreign ownership ratio, the higher the level of corporate social responsibility disclosure. The paper results are basically consistent with stakeholders theory, agency theory, asymmetric information theory and legitimacy theory. The study makes some recommendations to improve the transparency information of corporate social responsibility in the survey sample.

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