The experience of some countries in the disclosure of corporate social responsibility information

Abstract

The article examines the experience of developing countries such as Brazil, South Africa and India in promoting corporate social responsibility information disclosure, thereby drawing lessons for Vietnam in the coming time. By using qualitative research such as synthesis, regression and interpretation methods, the author has identified important lessons learned. On this basis, the author gives some suggestions to promote the disclosure of corporate social responsibility information in Vietnam, such as: (i) Promoting the importance of implementing mandatory social responsibility reporting requirements; (ii) Finalizing reporting frameworks; (iii) Stakeholder engagement; and Promoting multi-stakeholder access.