The level of corporate social responsibility disclosure of Vietnamese commercial banks

The paper uses qualitative research methods (surveys, interviews) in combination with quantitative research methods (descriptive statistics, model analysis) to determine the level of impact of firm size, return on assets (ROA), financial leverage, board size and board independence to the level of CSR disclosure by Vietnamese commercial banks.

Từ khóa: Corporate social responsibility, Trading commercial bank, CSR disclosure, Vietnamese commercial banks, Return on assets