The impact of financial performance on corporate social responsibility disclosure: the case of VN100 in Vietnam

Abstract

Purpose

The purpose of this paper is to examine the impact of financial performance (FP) on corporate social responsibility disclosure (CSRD) in the top 100 listed enterprises in Vietnam (VN100).

Design/methodology/approach

This paper uses the ordinary least square method to test and uses time series data of VN100 in five years from 2015 to 2019.

Findings

The results of this study show that the return on assets and return on equity have a positive impact on CSRD of VN100.

Research limitations/implications

This paper has not covered all independent variables related to FP.

Practical implications

The paper contribute to increasing CSRD of VN100.

Social implications

The paper contribute to raising awareness of businesses about community and society.

Originality/value

This paper contributes to increase the level of useful information for stakeholders to meet the trend of regional and international integration.

Citation

Tran, T.Q. (2022), "The impact of financial performance on corporate social responsibility disclosure: the case of VN100 in Vietnam", Social Responsibility Journal, Vol. 18 No. 4, pp. 744-756. https://doi.org/10.1108/SRJ-09-2020-0363