Research model on factors influencing corporate social responsibility information disclosures on listed companies in Vietnam

Abstract

Corporate social responsibility disclosure has become a mandatory trend to align with international practices. However, in Vietnam, there are many shortcomings in practice related to the corporate social responsibility disclosure, it is necessary to identify the factors that promote or hinder the corporate information disclosure. From relevant background theories and an overview of empirical studies, the article proposes a model for studying factors affecting the demand for social disclosure of social responsibility information of Vietnamese listed enterprises.