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The Effect of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from Credit Institutions in Vietnam

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  • Nguyen Ngoc

Abstract

This study examines the relationship between corporate social responsibility (CSR) disclosure and financial performance of banks in Vietnam over the period 2011 – 2016. By using content analysis to approach CSR related data as well as ordinary least square (OLS) estimator to analyse data, the finding of this study indicates that there is a significant negative relationship between CSR disclosure and financial performance of commercial banks in Vietnam. This result might be explained by additional requirements of the law for social responsibility while banks are in difficult situation as a result of economic slowdown during researched period. Together with that, perception of banks’ customers toward banking corporate social responsibility of Vietnam also contributed to build up this negative linkage.

Suggested Citation

  • Nguyen Ngoc, 2018. "The Effect of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from Credit Institutions in Vietnam," Asian Social Science, Canadian Center of Science and Education, vol. 14(4), pages 109-109, April.
    • Handle: RePEc:ibn:assjnl:v:14:y:2018:i:4:p:109
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    References listed on IDEAS

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    Cited by:

    1. Haifeng Zhang & Zhuo Zhang & Adrian Tan & Ekaterina Steklova, 2020. "Quantity, Quality, and Performance of Corporate Social Responsibility Information Disclosure by Listed Enterprises in China: A Regional Perspective," IJERPH, MDPI, vol. 17(7), pages 1-16, March.
    2. Ali Alhaji Goni Mustapha & Aminu M. Bello & Ali M. Garba & Musa Ibrahim Gobe, 2020. "The Moderating Effect of the Audit Committee on the Relationship between Corporate Governance and Financial Performance: A Conceptual Review," International Journal of Research and Innovation in Applied Science, International Journal of Research and Innovation in Applied Science (IJRIAS), vol. 5(8), pages 01-10, August.

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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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