Corporate Social Responsibility Disclosure and Financial Performance of Construction Enterprises: Evidence from Vietnam

EasyChair Preprint no. 2509

Abstract

Currently, although Vietnam is increasingly participating in the process of globalization and international integration, the issue of corporate social responsibility has not been given adequate attention from both theoretical and practical perspectives in Vietnam. To ensure sustainable development for businesses and for society, the issue of corporate social responsibility (CSR) is increasingly concerned. In the construction industry, the implementation of CSR activities has yielded some results, but there are still some limitations. Based on 135 observations samples from 27 construction companies listed on the Vietnam Stock Exchange during the 2014-2018 period, the study showed a positive relationship between CSR disclosure and financial performance, including the positive relationship of product CSR disclosure with respect to ROA.

Keyphrases: construction enterprise, CSR, CSR in construction, CSR Index, stakeholder theory, Vietnam

@Booklet{EasyChair:2509,
  author = {An Hoang Bac and Huyen Tran Thi Thanh},
  title = {Corporate Social Responsibility Disclosure and Financial Performance of Construction Enterprises: Evidence from Vietnam},
  howpublished = {EasyChair Preprint no. 2509},

  year = {EasyChair, 2020}}