THE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF VIETNAMESE COMMERCIAL BANKS

Abstract

Based on the analysis of Corporate Social Respondsibility (CSR) performance of Vietnamese commercial banks, the paper measures the factors affecting the presentation of CSR in the financial statements, from which proposed solutions to contribute improve the level of CSR announcement. The paper uses qualitative research methods (surveys, interviews) in combination with quantitative research methods (descriptive statistics, model analysis) to determine the level of impact of firm size, return on assets (ROA), financial leverage, board size and board independence to the level of CSR disclosure by Vietnamese commercial banks. The results of the regression model test showed that only the factor of board independence has a positive influence on the announcement of CSR of Vietnamese commercial banks.