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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Dung Thi Phuong Nguyen & Duyen Thi My Ly & Tinh Trong Nguyen & Trang Thi Thu Le & Trang Thu Nha Nguyen, 2025. "The impact of corporate social responsibility disclosure on global sustainable development goals disclosure companies," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 15(5), pages 118-133.
    • Handle: 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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    Keywords

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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • O44 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Environment and Growth
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • R11 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Regional Economic Activity: Growth, Development, Environmental Issues, and Changes

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