Issue: Số 6 - Tháng 3 - 2026Tài chính - Ngân hàng - Bảo hiểm
The impact of corporate social responsibility disclosure on the cost of capital in Vietnamese commercial banks
Published: August 3, 2026
Abstract
This study investigates the relationship between the level of corporate social responsibility (CSR) disclosure and the cost of capital among Vietnamese commercial banks from 2019 to 2024. Employing a combination of content analysis and CAPM-based regression, data were collected on CSR disclosure and banks’ cost of capital. Pearson and Spearman correlation analyses reveal an inverse relationship between CSR engagement and the cost of capital, with the effect size remaining moderate. These findings suggest a nuanced and potentially complex interplay between CSR practices and capital costs within the Vietnamese banking sector.
Keywords
social responsibilitycommercial bankingcost of capitalcommercial bank
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