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Board attributes and corporate social responsibility performance: evidence from Vietnam

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  • Ching-Chung Lin
  • Tran Phuoc Nguyen

Abstract

Nowadays, there is increasing attention on corporate social responsibility (CSR) matters after some serious CSR-related scandals happening around the world. However, most of the research is carried out in developed countries, but not developing countries where environmental issues and firms’ unethical behaviors are always serious problems. Therefore, the aim of this study is to understand and contribute more about the CSR issues in Vietnam, focusing on the effect of board attributes, particularly, board size, board independence, CEO duality, and board gender diversity, on CSR performance under the support of agency and stakeholder theories. The data is taken from CSRHub and companies’ reports. Based on the sample of 68 companies at the beginning of October 2019, board size and board independence are found to positively affect CSR performance while CEO duality and board gender diversity exhibit a non-significant relationship with CSR performance.

Suggested Citation

  • Ching-Chung Lin & Tran Phuoc Nguyen, 2022. "Board attributes and corporate social responsibility performance: evidence from Vietnam," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2087461-208, December.
    • Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2087461
    DOI: 10.1080/23311975.2022.2087461
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    Cited by:

    1. Asma Houcine & Imen Derouiche, 2024. "Board gender diversity and corporate social performance: the moderating effect of family firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(2), pages 265-301, June.

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