Corporate governance and CSR reporting: CSRI evidence from 26 listed Vietnamese banks (2014–2024)
コーポレートガバナンスとCSR報告：ベトナム上場銀行26行の証拠（2014-2024年） (AI 翻訳)
Ha Nguyen Viet, Vinh Phung The, Hien Nguyen Minh
🤖 gxceed AI 要約
日本語
本研究は、2014年から2024年までのベトナム上場商業銀行26行を対象に、財務・ガバナンス構造がCSR開示の程度に与える影響を分析。CSR開示指数（CSRRRI）を用い、FGLSモデルで分析した結果、銀行規模と総資産利益率はCSR開示に正の影響を与える一方、純金利マージンと自己資本利益率は負の影響。ガバナンス変数は有意でなく、政策提言として取締役会の実質的な役割強化と国際基準に沿った報告の標準化が挙げられる。
English
This study analyzes how financial and governance structures affect CSR disclosure in 26 Vietnamese listed commercial banks from 2014 to 2024. Using a CSR disclosure index and FGLS models, it finds that bank size and return on assets positively impact disclosure, while net interest margin and return on equity have negative effects. Governance variables like foreign and non-executive board members are not significant. Policy implications include strengthening the board's role and standardizing reporting.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
ベトナムの銀行セクターにおけるCSR開示の実証研究。日本のSSBJや有報におけるサステナビリティ開示の枠組みと比較する上で参考になるが、直接的なGX関連性は低い。
In the global GX context
This paper contributes to the global evidence on CSR disclosure determinants in emerging economies. While not directly on climate, its findings on governance and financial drivers are relevant for ESG reporting frameworks like ISSB and integrated reporting.
👥 読者別の含意
🔬研究者:Useful for scholars studying CSR disclosure determinants in emerging market banks and the role of financial performance.
🏢実務担当者:Corporate sustainability teams can gain insights on how financial metrics correlate with CSR transparency, though governance factors appear weak.
🏛政策担当者:Regulators may consider policies to strengthen board oversight and align CSR reporting with international standards.
📄 Abstract（原文）
This study examines how financial and governance structures affect the degree of corporate social responsibility (CSR) disclosure made by 26 Vietnamese listed commercial banks between 2014 and 2024. The study uses content analysis from sustainability and annual reports to create a CSR disclosure index (CSRRRI) with seven criteria based on the surplus resources perspective, legitimization theory, and stakeholder theory. FEM, REM, and FGLS models were used to analyze the panel dataset of 286 observations; FGLS was selected to handle autocorrelation and heteroskedasticity. The findings demonstrate that the degree of CSR disclosure is positively and statistically significantly impacted by bank size (STA) and return on assets (ROA). Alternatively, net interest margin (NIM) and return on equity (ROE) are negatively impacted. The percentage of foreign members (FOROWN) and non-executive members (COMPNED), two governance variables, are not statistically significant. Overall, the primary factors influencing CSR transparency in the Vietnamese context are organizational size and financial capability, while the board of directors' oversight function is still quite small. The policy ramifications highlight the necessity of strengthening the board of directors' substantive role, standardizing reporting in accordance with international standards, and improving the ESG legal framework to promote transparency and the banking system's sustainable growth.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.55214/2576-8484.v10i3.12299first seen 2026-05-14 22:33:16
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。