Solutions to improve the quality of social responsibility disclosure in the annual report at Vietnam joint stock commercial banks

Abstract

The objective of this study is to evaluate the quality of CSR information published in annual reports at joint stock commercial banks. The research method used is the content analysis, with 40 evaluation criteria for 4 aspects of CSR at commercial banks: economics responsibility; environmental responsibility; responsibility to employees and finally and responsibility to the community.

Research results show that the level of CSR information disclosure on annual reports at joint stock commercial banks has increased over the years. However, the level of disclosure is not uniform in CSR aspects and among joint stock commercial banks. From the results of the collection and evaluation, the author proposes a number of solutions for joint stock commercial banks, state management agencies and related parties to improve the quality of CSR information disclosure on the Internet. Annual report at commercial banks.