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. Studies analyzing the factors that typically determine CSR practices of firms have often led to conflicting results. In this study, we examine corporate governance determinants 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
    Number of pages20
    JournalJournal of multinational financial management
    Volume59
    Early online date28 Dec 2020
    DOIs
    Publication statusPublished - 1 Mar 2021

    Keywords

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

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