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This study explores the direct and indirect effects of two components of food-related consideration of future consequences (CFCs), including CFC-Immediate and CFC-Future, on sustainable food attitudes (SFA) via food-related health and environmental concerns.

Partial least squares structural equation modeling technique was used on a data set of 664 Vietnamese consumers collected in Central Vietnam to evaluate measurement and structural models.

CFC-Immediate and CFC-Future as well as health and environmental concerns have positive effects on SFA. Indirect effects of CFC-Immediate on SFA via health concerns and CFC-Future on SFA via health/environmental concerns are also discovered.

Future studies should examine the impact of environmental values on CFCs, forming a more comprehensive understanding regarding the relationship between the two variables, especially by including a wider range of sustainable food types to gain diverse knowledge about sustainable food consumption.

Communicative messages should focus on both health and environmental concerns while emphasizing both immediate and more distant outcomes of sustainable food (fish) consumption for individuals with different dominant temporal orientations.

This study sheds light on the direct and hierarchical relationships among food-related CFCs, health and environmental concerns and SFA to better understand the intricate psychological process of sustainable food consumption.

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR disclosure.

To examine the relationship between CG and CSR disclosure, this study used the feasible general least squares and generalized method of moments method on a sample of 165 non-financial quoted companies over the 2015–2018 period, which account for about three-fourths of the Vietnamese stock exchange.

The findings suggest that enterprises with smaller board size consisting mainly of independent directors have a higher CSR disclosure level. Moreover, when the chief executive officer is concurrently the chairman of the board, the level of CSR disclosure falls. Additionally, the moderating role of state ownership enhances CSR disclosure.

The empirical results of this study form a solid foundation for policymakers and other stakeholders’ decisions in investing or establishing policies.

This study provides empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership in establishing CG mechanisms.