Influence of board of management and firm characteristics to corporate social responsibility disclosure in Vietnamese commercial banks

Nguyen Vinh Khuong * , Tran Tu Ho , Dinh Thi Ngoc Ha , Nguyen Thi Phuong Ngoc , Nguyen Phan Bao Thi , & Cao Thi Tu Uyen

* Correspondence: Nguyen Vinh Khuong (email: khuongnv@uel.edu.vn)

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Received: 13 Apr 2019
Revised: 21 May 2019
Accepted: 07 Sep 2019
Published: 20 Dec 2019
DOI: 10.58810/vhujs.6.5.2019.6542
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Nguyễn, K. . V., Trần, H. T., Đinh, H. T. N., Nguyễn, N. T. P., Nguyễn, T. P. B., & Cao, U. T. T. (2019). Influence of board of management and firm characteristics to corporate social responsibility disclosure in Vietnamese commercial banks. Van Hien University Journal of Science 6(5), 31-44.
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Volume 6 - Issue 5 (2019)
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Abstract

The study investigated how much influence of board of management and firm characteristics to corporate social responsibility disclosure in Vietnam commercial banks. Based on the data from 30 unlisted and listed banks on the Vietnam stock exchange in the period 2008-2017. Quantitative research method was used to demonstrate the relationship between corporate social responsibility and board of management as well as firm characteristics. General view has been figured out; therefore, Government could orient felicitous regulations to encourage social responsibility disclosure.
Keywords: board of management, firm characteristics, commercial banks.

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