The impact of corporate social responsibility disclosure on global sustainable development goals disclosure companies

Dung Thi Phuong Nguyen, Duyen Thi My Ly, Tinh Trong Nguyen, Trang Thi Thu Le and Trang Thu Nha Nguyen
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Dung Thi Phuong Nguyen: Can Tho University, Can Tho City, Vietnam
Duyen Thi My Ly: Can Tho University, Can Tho City, Vietnam
Tinh Trong Nguyen: Can Tho University, Can Tho City, Vietnam
Trang Thi Thu Le: Can Tho University, Can Tho City, Vietnam
Trang Thu Nha Nguyen: Can Tho University, Can Tho City, Vietnam

HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, 2025, vol. 15, issue 5, 118-133

Abstract: This study examines the influence of Corporate Social Responsibility (CSR) disclosure on Sustainable Development Goals (SDG) disclosure across publicly listed firms in Vietnam in 2023. CSR and SDG reporting are recognized as documents that illustrate sustainability across economic, social, and environmental dimensions despite their differences in structure and execution. The study revealed inverse connections between CSR and SDG based on reports from 147 firms. Furthermore, the study’s findings indicated that corporate size influences the disclosure of reports. Large-scale corporations often publish Sustainable Development Goals (SDGs), but smaller organizations favor Corporate Social Responsibility (CSR) disclosure due to the accessibility and flexibility of such reports. Consequently, the study findings potentially enhance this topic, particularly regarding the execution of CSR and SDG disclosure in underdeveloped nations. This research indicates that to improve stakeholder satisfaction, listed businesses must focus on balancing SDG and CSR disclosure.

Keywords: corporate social responsibility; firm size; sustainable development goals (search for similar items in EconPapers)
JEL-codes: M14 O44 Q01 R11 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:bjw:econen:v:15:y:2025:i:5:p:118-133

DOI: 10.46223/HCMCOUJS.econ.en.15.5.4180.2025

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