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Board attributes and corporate social responsibility performance: evidence from Vietnam

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  • Ching-Chung Lin
  • Tran Phuoc Nguyen

Abstract

Nowadays, there is increasing attention on corporate social responsibility (CSR) matters after some serious CSR-related scandals happening around the world. However, most of the research is carried out in developed countries, but not developing countries where environmental issues and firms’ unethical behaviors are always serious problems. Therefore, the aim of this study is to understand and contribute more about the CSR issues in Vietnam, focusing on the effect of board attributes, particularly, board size, board independence, CEO duality, and board gender diversity, on CSR performance under the support of agency and stakeholder theories. The data is taken from CSRHub and companies’ reports. Based on the sample of 68 companies at the beginning of October 2019, board size and board independence are found to positively affect CSR performance while CEO duality and board gender diversity exhibit a non-significant relationship with CSR performance.

Suggested Citation

  • Ching-Chung Lin & Tran Phuoc Nguyen, 2022. "Board attributes and corporate social responsibility performance: evidence from Vietnam," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2087461-208, December.
    • Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2087461
    DOI: 10.1080/23311975.2022.2087461
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    Cited by:

    1. Geovane Camilo dos Santos & Camila Lima Bazani & Pablo Zambra, 2026. "Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?," Business Strategy and the Environment, Wiley Blackwell, vol. 35(5), pages 7459-7483, July.
    2. P. Lemana & R. Matemane & M. Mokabane, 2026. "Corporate social responsibility committee and other germane governance mechanisms: impacts on corporate social responsibility performance," International Journal of Corporate Social Responsibility, Springer, vol. 11(1), pages 1-20, December.
    3. Asma Houcine & Imen Derouiche, 2024. "Board gender diversity and corporate social performance: the moderating effect of family firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(2), pages 265-301, June.
    4. Wided Khiari & Houssein Ballouk & Wiem Chiba, 2025. "CSR Committee, Women on the Board, and Green Bond Issuance: Evidence from France," JRFM, MDPI, vol. 18(4), pages 1-18, March.
    5. Zahra El Shlmani & Haslindar Ibrahim & Muhammad Tahir & Suhaib Al‐khazaleh, 2025. "Corporate moral hazard and ESG performance: Unveiling the influence of gross enforcement actions and ownership dynamics in US multinational corporations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1473-1494, March.

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