Online corporate social responsibility practices : Comparative Analysis of Vietnamese and Finnish Large Listed Companies
Tran, Vien (2021)
Tran, Vien
2021
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2021092117923
https://urn.fi/URN:NBN:fi:amk-2021092117923
Tiivistelmä
Corporate social Responsibility (CSR) is an essential part of many companies’ strategy and CSR reporting is now an integrated part of their non-financial reporting practices. Well-developed CSR reporting practices help companies to earn trust and build good relationships with their stakeholders.
This thesis aimed at studying the online CSR disclosure practices of Vietnamese listed companies and making comparison with the Finnish practices. In detail, the author analysed the webpage CSR disclosure practice in Vietnamese published as web-texts from different aspects. The result was used to compare with such practices of Finnish listed companies from previous studies.
The deductive, qualitative as well as the content analysis research method were employed to conduct the research on selected CSR sections of chosen Vietnamese companies’ corporate websites. The result was compared against the previous studies of Finnish companies based on quantity and content.
Findings in the empirical part reveal that the online CSR reporting practices by large listed Vietnamese companies are rather limited in quantity and quality and Vietnamese companies do not pay much attention to online reporting compared to reporting in annual reports or sustainability reports. From both quantity and content perspectives, Finnish companies are leading in this comparison.
This thesis aimed at studying the online CSR disclosure practices of Vietnamese listed companies and making comparison with the Finnish practices. In detail, the author analysed the webpage CSR disclosure practice in Vietnamese published as web-texts from different aspects. The result was used to compare with such practices of Finnish listed companies from previous studies.
The deductive, qualitative as well as the content analysis research method were employed to conduct the research on selected CSR sections of chosen Vietnamese companies’ corporate websites. The result was compared against the previous studies of Finnish companies based on quantity and content.
Findings in the empirical part reveal that the online CSR reporting practices by large listed Vietnamese companies are rather limited in quantity and quality and Vietnamese companies do not pay much attention to online reporting compared to reporting in annual reports or sustainability reports. From both quantity and content perspectives, Finnish companies are leading in this comparison.