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15 (3) 2020

Các nhân tố ảnh hưởng đến sự minh bạch trách nhiệm xã hội của các công ty niêm yết Việt Nam


Tác giả - Nơi làm việc:
Lưu Thị Thái Tâm - Khoa Kinh tế-QTKD, Trường Đại học An Giang, Đại học Quốc gia TP. HCM , Việt Nam
Ngô Mỹ Trân - Khoa Kinh tế, Đại học Cần Thơ , Việt Nam
Tác giả liên hệ, Email: Lưu Thị Thái Tâm - ltttam@agu.edu.vn

Tóm tắt
Nghiên cứu nhằm phân tích các nhân tố ảnh hưởng đến sự minh bạch trách nhiệm xã hội (CSR) của các công ty niêm yết trên thị trường chứng khoán Việt Nam. Số liệu được thu thập từ 323 công ty niêm yết phi tài chính đang niêm yết trên sàn giao dịch chứng khoán Hồ Chí Minh và Hà Nội giai đoạn 2013-2017. Kết quả nghiên cứu cho thấy các nhân tố gồm quy mô công ty, số năm hoạt động, tỷ lệ sở hữu nước ngoài có ảnh hưởng rất tích cực đến mức độ minh bạch CSR của các công ty. Tuy nhiên, các nhân tố gồm sự kiêm chức của CEO, tỷ lệ sở hữu nhà nước, tỷ lệ vay nợ và quy mô hội đồng quản trị có ảnh hưởng ngược chiều đến mức độ minh bạch CSR của các công ty. Ngoài ra, kết quả phân tích còn cho thấy mỗi nhân tố có sự ảnh hưởng khác nhau đến từng khía cạnh trách nhiệm thành phần. Dựa trên kết quả phân tích, một số hàm ý chính sách được đề xuất nhằm cải thiện sự minh bạch CSR cho các công ty niêm yết Việt Nam trong tương lai.

Từ khóa
minh bạch trách nhiệm xã hội; sự kiêm chức của CEO; hội đồng quản trị; sở hữu nhà nước; sở hữu nước ngoài

Toàn văn:
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Tài liệu tham khảo

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