Abstract
The study examines the impact of board gender diversity on corporate social responsibility (CSR) disclosure practices of listed commercial banks in Vietnam. The sample includes 19 commercial banks listed on the two stock exchanges (namely, HNX and HOSE) of Vietnam over a 5-year period from 2018 to 2022, and panel data regression is used for analysis. The study shows that the board gender diversity positively impacts the corporate social responsibility disclosure of listed commercial banks in Vietnam. On the other hand, the higher the number of women on board, the higher the corporate social responsibility disclosures. Our evidence provides important insights into the positive link between board gender diversity and effective CSR disclosure practices, which raises suggestions for improving CSR disclosure practices for listed firms. These findings offer implications for regulators on how to enhance their social performance through diversifying board structures and suggestions for lawmakers on how to develop rules and guides to achieve better corporate social performance in a developing country.
Keywords: board gender diversity; CSR disclosure; commercial banks; Vietnam.
JEL Classification: M14, K20.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
