Listed company and disclosure of corporate social responsibility (CSR): Empirical evidence from Viet Nam
Listed company and disclosure of corporate social responsibility (CSR): Empirical evidence from Viet Nam
Social responsibility disclosure (CSR) has become one of the strategic action programs in many countries. Starting from that basis, the study examines the current situation of how corporate social responsibility disclosure in listed companies in Vietnam is taking place, along with that the study also examines corporate governance, ownership, characteristics, and financial factors that influence CSR disclosure through the development of indicators based on four dimensions of environment, human re