Corporate social responsibility reporting in large listed Vietnamese companies
Le, Trang (2011)
Le, Trang
Lahden ammattikorkeakoulu
2011
All rights reserved
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2011113016437
https://urn.fi/URN:NBN:fi:amk-2011113016437
Tiivistelmä
Corporate Social Responsibility (CSR) reporting is a necessity, as good CSR practices attract and retain capital for investment and economic growth. This study analyzes CSR reporting practices in large listed Vietnamese companies in comparison with international standards with the goal of determining the current level of CSR reporting practices in Vietnam and identifying areas for improvement.
Utilizing the induction method in parallel with a qualitative approach, the main research method of this study is content analysis applied to a carefully selected set of annual reports. Books, journals, company websites, personal observations and interviews with experts in CSR practices in Vietnam also provide data. Content is evaluated on six themes: the economy, labor, society, the environment, product responsibility and human rights. Findings are compared against the Global Reporting Initiative (GRI) guidelines and against previous studies.
Analysis reveals that CSR reporting practices in large listed Vietnamese companies lag behind the practices of developed countries’ companies, particularly in comparison to GRI guidelines: human rights reporting is absent in Vietnamese reporting, for example. Overall, a trend is identified toward increasing disclosure by Vietnamese companies, though many areas require improved reporting.
Utilizing the induction method in parallel with a qualitative approach, the main research method of this study is content analysis applied to a carefully selected set of annual reports. Books, journals, company websites, personal observations and interviews with experts in CSR practices in Vietnam also provide data. Content is evaluated on six themes: the economy, labor, society, the environment, product responsibility and human rights. Findings are compared against the Global Reporting Initiative (GRI) guidelines and against previous studies.
Analysis reveals that CSR reporting practices in large listed Vietnamese companies lag behind the practices of developed countries’ companies, particularly in comparison to GRI guidelines: human rights reporting is absent in Vietnamese reporting, for example. Overall, a trend is identified toward increasing disclosure by Vietnamese companies, though many areas require improved reporting.