Determinants of Corporate Social Responsibility Disclosure: The case of import-export firms listed on Ho Chi Minh Stock Exchange

Abstract

Aanalyzing the influence of various factors on the level of CSR disclosure among export-import firms listed on the Ho Chi Minh Stock Exchange during the period 2020–2024. Based on the findings, the study proposes practical implications for corporate managers and policymakers to improve CSR disclosure practices, thereby enhancing transparency and promoting the sustainable development of these firms.