A study on the CSR information disclosure of listed cement companies in Vietnam
Published: July 29, 2026
Abstract
This study evaluates the corporate social responsibility (CSR) disclosure of 10 cement companies listed on the Hanoi Stock Exchange and Ho Chi Minh City Stock Exchange. Based on Carroll's CSR Pyramid (1991), this study is to determine criteria for measuring social responsibility information in terms of finance and economics, legal obligations, community contribution obligations, and environmental obligations. The study analyzes contents of companies’ annual reports and financial reports in 2022. The study finds that listed cement companies basically fulfil the requirements for financial and economic, and legal obligation information disclosure. However, these companies’ disclosure of information about community contribution obligations and environmental obligations is still limited. The study makes some suggestions to help these companies enhance their CSR information disclosure.
Keywords
corporate social responsibilitylisted cement enterprises
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