FACTORS AFFECTING THE CONTROL OF GREEN CREDIT AT VIETNAMESE COMMERCIAL BANKS

Abstract

The article utilises COSO's internal control theory to examine the factors influencing the efficiency of green credit control in banks and suggest strategies for enhancing performance. Regulating the approval of green credit to promote the growth of green credit operations in Vietnamese banks. Data was gathered from 190 leaders and workers of 18 commercial banks in Vietnam between April and October 2023. The EFA exploratory factor analysis results and model estimate using the OLS approach indicate that the factors which significantly impact the effectiveness of green credit granting activities at Vietnamese commercial banks are control environment, risk monitoring, control procedures, and communication of information respectively.