This paper aimed at applying stakeholder theory and legitimacy theory to explain the practice and disclosures of corporate social responsibility by evaluating the current state of corporate social responsibility disclosures of companies listed on the stock market of Vietnam through analyzing annual reports and sustainability reports of these enterprises during the period from 2006 to 2016. The research results showed that the level of corporate social responsibility disclosures of companies listed on the stock market of Vietnam is relatively low and there are differences between manufacturing and non-manufacturing enterprises. |
