We examine the impact of firm, corporate governance and managerial characteristics on the corporate social responsibility (CSR) activities of Vietnamese listed firms. Our results show that export-oriented firms engage in more CSR activities. As for corporate governance factors, we observe that foreign ownership and board diversity positively influence CSR. Among the managerial characteristics, we find that CEO education has a positive impact on CSR. The interaction coefficients of foreign ownership with firm’s export-orientation, board diversity and CEO education are significantly positive. The results of the study help us in understanding the key drivers of observed CSR practices of firms from an emerging country.
|Publication status||Published - 12 Dec 2016|
|Event||2016 Paris Financial Management Conference, PFMC 2016 - IPAG Business School, Paris, France|
Duration: 12 Dec 2016 → 14 Dec 2016
Conference number: 4
|Conference||2016 Paris Financial Management Conference, PFMC 2016|
|Period||12/12/16 → 14/12/16|