Therefore, we employed the CSRD index, which is
based on quantitative, qualitative, and narrative data
from yearly sustainability reports and covers a wide
range of CSR topics: community, environment, and
job opportunities. We also adjusted the CSR criteria
to suit the Vietnamese context. Third, bank size,
bank age and regulation are the most effective
instruments for increasing CSRD in emerging
countries. Therefore, investors, policymakers, and
the government can benefit from this research
regarding CSRD in the banking sector in Vietnam.
This underscores the need for the Vietnamese
Government to introduce additional CSRD
guidelines towards the goal of sustainable
development.
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WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.30
Nguyen Thi Lien Huong,
Dang Thi Minh Nguyet,
Nguyen Ngoc Khanh Linh,
Nguyen Thi Hien, Dinh Thi Ha