The impact of financial performance on corporate social responsibility disclosure: the case of VN100 in Vietnam

Thinh Quoc Tran

Social Responsibility Journal, 2021, vol. 18, issue 4, 744-756

Abstract: Purpose - The purpose of this paper is to examine the impact of financial performance (FP) on corporate social responsibility disclosure (CSRD) in the top 100 listed enterprises in Vietnam (VN100). Design/methodology/approach - This paper uses the ordinary least square method to test and uses time series data of VN100 in five years from 2015 to 2019. Findings - The results of this study show that the return on assets and return on equity have a positive impact on CSRD of VN100. Research limitations/implications - This paper has not covered all independent variables related to FP. Practical implications - The paper contribute to increasing CSRD of VN100. Social implications - The paper contribute to raising awareness of businesses about community and society. Originality/value - This paper contributes to increase the level of useful information for stakeholders to meet the trend of regional and international integration.

Keywords: Environment; CSR disclosure; ROE; Profit; ROA; EPS (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-09-2020-0363

DOI: 10.1108/SRJ-09-2020-0363

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