The determinants influencing the extent and quality of corporate social responsibility disclosure
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Author(s)Hien Nguyen Thi ThuLink to ORCID Index: https://orcid.org/0000-0002-6623-7153
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Thao Bui Thi ThuLink to ORCID Index: https://orcid.org/0000-0001-8521-6094
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Tan Mai VanLink to ORCID Index: https://orcid.org/0009-0000-6140-4939
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Tuan Dang AnhLink to ORCID Index: https://orcid.org/0000-0001-8754-2811
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DOIhttp://dx.doi.org/10.21511/imfi.22(2).2025.08
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Article InfoVolume 22 2025, Issue #2, pp. 86-99
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19 Downloads
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Creative Commons Attribution 4.0 International License
Corporate social responsibility (CSR) disclosure plays a pivotal role in expanding investment opportunities, enhancing operational efficiency, and strengthening transparency and accountability to meet stakeholder demands. This study investigates the determinants influencing CSR disclosure’s extent and quality, aiming to provide a comprehensive understanding of how organizational, institutional, and stakeholder-driven factors shape transparent reporting practices. Using time-series data spanning six years (2017–2022) collected from 200 Vietnamese-listed enterprises annually, this research employs the ordinary least squares (OLS) method for quantitative analysis. The findings reveal that board independence, awards, company size, and financial performance significantly and positively influence both the extent and quality of CSR disclosure. Conversely, industry sensitivity negatively impacts CSR disclosure, while financial leverage exhibits mixed effects – positively affecting the extent but negatively influencing the quality of disclosures. Notably, company size emerges as the strongest determinant of CSR disclosure, underscoring the critical role of larger firms in driving transparent reporting practices. In contrast, industry sensitivity demonstrates the weakest effect on the extent of CSR reporting, suggesting that internal firm characteristics may outweigh industry-specific pressures. Based on these findings, the study recommends that Vietnamese regulatory bodies prioritize company size over industry type when designing CSR disclosure policies. This study provides valuable insights into the evolving dynamics of CSR disclosure in emerging markets like Vietnam, highlighting the need for context-specific strategies to enhance corporate accountability and sustainable development.
Acknowledgment
The author thanks everyone who helped make this study possible.
- Keywords
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JEL Classification (Paper profile tab)G32, G38, M14
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References46
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Tables7
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Figures0
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- Table 1. Operation research variables
- Table 2. Descriptive statistics
- Table 3. Correlation matrix (ECSRD)
- Table 4. Correlation matrix (QCSRD)
- Table 5. Regression
- Table 6. Variance inflation factor of the variables
- Table 7. Results of hypotheses
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Does board composition have an impact on CSR reporting?
Patrick Velte 
doi: http://dx.doi.org/10.21511/ppm.15(2).2017.02
Problems and Perspectives in Management Volume 15, 2017 Issue #2 pp. 19-35 Views: 4738 Downloads: 1754 TO CITE АНОТАЦІЯCorporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–2009. This literature review evaluates 47 empirical studies that concentrate on the influence of several board composition variables on the quantity and quality of CSR reporting. The author briefly introduces the research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. The author, then, summarizes the key findings, discusses the limitations of the existing research and offers useful recommendations for researchers, firm practice and regulators.
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Short video marketing factors influencing the purchase intention of Generation Z in Vietnam
Thi Thuy An Ngo ,
Phu Quach ,
Thanh Vinh Nguyen ,
Anh Duy Nguyen ,
Thi Minh Nguyet Nguyen
doi: http://dx.doi.org/10.21511/im.19(3).2023.04
Innovative Marketing Volume 19, 2023 Issue #3 pp. 34-50 Views: 3475 Downloads: 1443 TO CITE АНОТАЦІЯIn the digital age and technological advancements, short video platforms have become essential tools for online sales and marketing. In addition, shopping through short video marketing has gained significant attention, especially among Generation Z, as it brings unique and novel shopping experiences. The primary goal of this study is to explore the factors of short video marketing that influence the purchase intentions of Generation Z consumers in Vietnam. To conduct this study, a quantitative approach was employed, utilizing a 5-point Likert scale questionnaire administered online through a non-probability sampling method. The sample comprised 350 respondents aged between 16 and 26 from Vietnam, representing Generation Z, who made purchases through short video marketing. The relationships among various variables were analyzed using Structural Equation Modeling (SEM). The study’s results demonstrated a positive, significant, and direct relationship between all factors of short video marketing, including interesting content, perceived usefulness, scenario-based experience, user interaction, perceived enjoyment, and involvement of celebrities and consumer brand attitude. Among these factors, perceived usefulness is the most influential factor on customer brand attitude. In addition, the study revealed that consumer brand attitude, acting as a mediating variable, had a positive and significant impact on consumers’ purchase intentions. Based on the findings, the study suggested strategies for businesses to enhance the quality and content on short video platforms, thereby improving the effectiveness of their marketing strategies.
Acknowledgment
The authors express a sincere gratitude to all the participants who generously took part in this research study. -
Industrial development in Saudi Arabia: disparity in growth and development
Anis Ali
doi: http://dx.doi.org/10.21511/ppm.18(2).2020.03
Problems and Perspectives in Management Volume 18, 2020 Issue #2 pp. 23-35 Views: 3366 Downloads: 1134 TO CITE АНОТАЦІЯIndustrial development in any nation plays a vital role in the strengthening of the economy and employs human resources as per specifications and directly towards the mainstream of the nation. In Saudi Arabia, there was rapid industrialization for four decades. Some manufacturing industries performed well, while some internal and external business environment factors influenced the others’ performance. The study focuses on historical development, as well as recent trends of well-performing and poor-performing industries of Saudi Arabia. Small manufacturing industries in Saudi Arabia are underdeveloped and need more attention to attain sustainable and progressive growth rate in the form of the number of establishments to enjoy the potential. Manufacture of tobacco, computer, electronics and optics, pharmaceuticals and transport equipment are the deprived and underdeveloped industries of the manufacturing sector. There should be some easy credit schemes for the development of deprived or underdeveloped manufacturing industries. To attain sustainable growth and development of the manufacturing sector, a positive attitude of the government towards underdeveloped manufacturing industries, favorable labor laws, and entrepreneurial awareness, technical and financial assistance are necessary. The growth and development of the manufacturing sector of Saudi Arabia will be helpful in the attainment of goals of Vision 2030.
