The impact of corporate social responsibility disclosure on global sustainable development goals disclosure companies
This study examines the influence of Corporate Social Responsibility (CSR) disclosure on Sustainable Development Goals (SDG) disclosure across publicly listed firms in Vietnam in 2023. CSR and SDG reporting are recognized as documents that illustrate sustainability across economic, social, and envi...
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| Format: | Article |
| Language: | English |
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HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
2025-06-01
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| Series: | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/4180 |
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| _version_ | 1849389597247668224 |
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| author | Dung Thi Phuong Nguyen Duyen Thi My Ly Tinh Trong Nguyen Trang Thi Thu Le Trang Thu Nha Nguyen |
| author_facet | Dung Thi Phuong Nguyen Duyen Thi My Ly Tinh Trong Nguyen Trang Thi Thu Le Trang Thu Nha Nguyen |
| author_sort | Dung Thi Phuong Nguyen |
| collection | DOAJ |
| description | This study examines the influence of Corporate Social Responsibility (CSR) disclosure on Sustainable Development Goals (SDG) disclosure across publicly listed firms in Vietnam in 2023. CSR and SDG reporting are recognized as documents that illustrate sustainability across economic, social, and environmental dimensions despite their differences in structure and execution. The study revealed inverse connections between CSR and SDG based on reports from 147 firms. Furthermore, the study’s findings indicated that corporate size influences the disclosure of reports. Large-scale corporations often publish Sustainable Development Goals (SDGs), but smaller organizations favor Corporate Social Responsibility (CSR) disclosure due to the accessibility and flexibility of such reports. Consequently, the study findings potentially enhance this topic, particularly regarding the execution of CSR and SDG disclosure in underdeveloped nations. This research indicates that to improve stakeholder satisfaction, listed businesses must focus on balancing SDG and CSR disclosure. |
| format | Article |
| id | doaj-art-b482d757da434472a0cf96544eba47fa |
| institution | Kabale University |
| issn | 2734-9314 2734-9586 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE |
| record_format | Article |
| series | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| spelling | doaj-art-b482d757da434472a0cf96544eba47fa2025-08-20T03:41:54ZengHO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCEHo Chi Minh City Open University Journal of Science - Economics and Business Administration2734-93142734-95862025-06-0115511813310.46223/HCMCOUJS.econ.en.15.5.4180.20252454The impact of corporate social responsibility disclosure on global sustainable development goals disclosure companiesDung Thi Phuong Nguyen0Duyen Thi My Ly1Tinh Trong Nguyen2Trang Thi Thu Le3Trang Thu Nha Nguyen4Can Tho University, Can Tho CityCan Tho University, Can Tho CityCan Tho University, Can Tho CityCan Tho University, Can Tho CityCan Tho University, Can Tho CityThis study examines the influence of Corporate Social Responsibility (CSR) disclosure on Sustainable Development Goals (SDG) disclosure across publicly listed firms in Vietnam in 2023. CSR and SDG reporting are recognized as documents that illustrate sustainability across economic, social, and environmental dimensions despite their differences in structure and execution. The study revealed inverse connections between CSR and SDG based on reports from 147 firms. Furthermore, the study’s findings indicated that corporate size influences the disclosure of reports. Large-scale corporations often publish Sustainable Development Goals (SDGs), but smaller organizations favor Corporate Social Responsibility (CSR) disclosure due to the accessibility and flexibility of such reports. Consequently, the study findings potentially enhance this topic, particularly regarding the execution of CSR and SDG disclosure in underdeveloped nations. This research indicates that to improve stakeholder satisfaction, listed businesses must focus on balancing SDG and CSR disclosure.https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/4180corporate social responsibilityfirm sizesustainable development goals |
| spellingShingle | Dung Thi Phuong Nguyen Duyen Thi My Ly Tinh Trong Nguyen Trang Thi Thu Le Trang Thu Nha Nguyen The impact of corporate social responsibility disclosure on global sustainable development goals disclosure companies Ho Chi Minh City Open University Journal of Science - Economics and Business Administration corporate social responsibility firm size sustainable development goals |
| title | The impact of corporate social responsibility disclosure on global sustainable development goals disclosure companies |
| title_full | The impact of corporate social responsibility disclosure on global sustainable development goals disclosure companies |
| title_fullStr | The impact of corporate social responsibility disclosure on global sustainable development goals disclosure companies |
| title_full_unstemmed | The impact of corporate social responsibility disclosure on global sustainable development goals disclosure companies |
| title_short | The impact of corporate social responsibility disclosure on global sustainable development goals disclosure companies |
| title_sort | impact of corporate social responsibility disclosure on global sustainable development goals disclosure companies |
| topic | corporate social responsibility firm size sustainable development goals |
| url | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/4180 |
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