Impact of firm size on coporate social responsibility disclosure: Evidence from manufacturing firm listed on Vietnamese stock market.

Abstract

The impact of firm size on the level of Corporate Social Responsibility Disclosure (CSRD) among manufacturing firms listed on the Vietnamese stock market. By investigating this relationship, the study contributes to a better understanding of the determinants of CSR disclosure in an emerging economy context. The findings are expected to provide empirical evidence regarding the role of firm size in promoting CSR transparency and sustainable business practices. Furthermore, based on the empirical results, the study offers recommendations for corporate managers in formulating effective non-financial disclosure strategies, trengthening stakeholder trust, enhancing corporate competitiveness, and supporting policymakers in developing a more transparent and sustainable reporting environment in Vietnam.