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

By In Archives, Past Issue, 2020, Vol. 20 No. 01, 2020 On May 14, 2020


Nguyen Thuy Anh[1]

Foreign Trade University, Hanoi, Vietnam

Tran Hue Ly

Foreign Trade University, Hanoi, Vietnam

Paper No:Vol.20 No.1, March, 2020

Received: 30 December 2019; Revised: 13 March 2020; Accepted: 25 March 2020

Abstract

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.

Keywords: Corporate governance, Corporate social responsibility, Firm performance, Chemicals

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[1] Corresponding author: nthuyanh@ftu.edu.vn


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