Open AccessTHE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF VIETNAMESE COMMERCIAL BANKS
Author(s) -
Nguyen Thi Mai Huong,
Trần Thị Thanh Huyền,
Nguyễn Thị Thủy
Publication year - 2020
Publication title -
khoa học và công nghệ
Language(s) - English
Resource type - Journals
ISSN - 2525-2267
DOI - 10.46242/jst-iuh.v37i01.319
Subject(s) - vietnamese , corporate social responsibility , leverage (statistics) , descriptive statistics , business , accounting , return on assets , independence (probability theory) , finance , statistics , public relations , political science , stock exchange , mathematics , philosophy , linguistics
Based on the analysis of Corporate Social Respondsibility (CSR) performance of Vietnamese commercial banks, the paper measures the factors affecting the presentation of CSR in the financial statements, from which proposed solutions to contribute improve the level of CSR announcement. The paper uses qualitative research methods (surveys, interviews) in combination with quantitative research methods (descriptive statistics, model analysis) to determine the level of impact of firm size, return on assets (ROA), financial leverage, board size and board independence to the level of CSR disclosure by Vietnamese commercial banks. The results of the regression model test showed that only the factor of board independence has a positive influence on the announcement of CSR of Vietnamese commercial banks.