Obiekt

Tytuł: Factors affecting corporate social responsibility of Vietnamese commercial banks

Autor:

Bui, Hang Thi Thu ; Nguyen, Yen Thi Hai

Data wydania:

2025

Typ zasobu:

artykuł

Współtwórca:

Stankiewicz, Janina - red. nacz. ; Preston, Peter- red. jęz. ; Zmyślony, Roman - red. statyst. ; Skalik, Jan - red. ; Moczulska, Marta - red. ; Adamczyk, Janusz- red.

Tytuł publikacji grupowej:

Management, vol. 29 (2025)

Abstract:

Research background and purpose: In Vietnam, a developing country, enterprises, including commercial banks, are endeavoring to assimilate into the international business community by implementing corporate social responsibility (CSR). Although numerous studies have investigated the influence of CSR on corporate financial performance, the motivations that drive commercial banks to partake in social initiatives have not been comprehensively examined, particularly in the context of a developing country such as Vietnam. Consequently, this study seeks to evaluate the factors that influence the social responsibility of commercial banks in Vietnam. ; Design/methodology/approach: A multi-method approach was employed to measure CSR using both quantitative and qualitative methods for 29 commercial banks from 2012 to 2021. Monetary data was specifically used to evaluate the extent of corporate social responsibility expenditure (CSRE). The content analysis method was utilized to create the corporate social responsibility disclosure (CSRD) index. ; This study examines the influence of factors such as profitability, bank size, bank age, financial leverage, and listing status on stock exchange. To examine the causal relationships among these factors, several statistical methods were utilized, including Pooled OLS, fixed effects model (FEM), random effects model (REM) and the Feasible Generalized Least Squares (FGLS). ; Findings:The regression results revealed that profitability, bank size, and bank age positively influenced CSR. In contrast, the bank?s financial leverage negatively affected CSRE, and there was no significant correlation between listing status and CSR. ; Value added and limitations: The limitation of this study lies in its exclusive focus on fundamental factors impacting the social responsibility of banks, including profitability, size, financial leverage, bank age, and listing status. Numerous other factors have the potential to influence social responsibility and warrant further investigation, such as board of directors` characteristics, ownership structure, crises, and the bank`s corporate vision

Wydawca:

Zielona Góra: Faculty of Economics and Management Press

Format:

application/pdf

Identyfikator zasobu:

oai:zbc.uz.zgora.pl:98038

DOI:

10.58691/man/200444

Strony:

43-64

Źródło:

Management, vol. 29, no 1 (2025)

Jezyk:

eng

Prawa do dysponowania publikacją:

Biblioteka Uniwersytetu Zielonogórskiego

Kolekcje, do których przypisany jest obiekt:

Data ostatniej modyfikacji:

13 sie 2026

Data dodania obiektu:

13 sie 2026

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0

Wszystkie dostępne wersje tego obiektu:

https://www.zbc.uz.zgora.pl/publication/109892

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