Key Factors Determining Corporate Social Responsibility Practices of Vietnamese Firms and the Joint Effects of Foreign Ownership

Rezaul Kabir*, Hanh Thái Minh*

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

Abstract

Corporate social responsibility is growing steadfast in emerging countries. The factors that typically determine CSR practices of firms have often led to conflicting results. In this study, we examine corporate governance characteristics that are specifically relevant to CSR in emerging countries. Analyzing a large sample of Vietnamese listed firms, we find that foreign ownership, international orientation, gender diversity, and CEO education positively influence CSR. Furthermore, we find significant joint effects of foreign ownership with international orientation, gender diversity, and CEO education. The study highlights the key drivers of CSR practices of firms in emerging countries.
Original languageEnglish
Article number100676
JournalJournal of multinational financial management
DOIs
Publication statusE-pub ahead of print/First online - 28 Dec 2020

Keywords

  • UT-Hybrid-D
  • Determinants
  • Foreign ownership
  • Emerging markets
  • Corporate social responsibility (CSR)

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