Quyền lực giám đốc điều hành có ảnh hưởng đến công bố trách nhiệm xã hội của doanh nghiệp? Bằng chứng tại Việt Nam
Từ khóa:
Quyền lực giám đốc điều hành, trách nhiệm xã hội của doanh nghiệp, Việt NamTóm tắt
Nghiên cứu đánh giá tác động của giám đốc điều hành có quyền lực đến công bố thông tin trách nhiệm xã hội của doanh nghiệp thông qua nghiên cứu mẫu gồm 257 công ty niêm yết tại sàn Hà Nội trong giai đoạn 2016 – 2020 với tổng số 1285 quan sát. Kết quả hồi quy dữ liệu bảng với mô hình ảnh hưởng cố định thừa nhận công ty có giám đốc điều hành quyền lực (CEOPOWER) có xu hướng ít tiết lộ thông tin về trách nhiệm xã hội (CSR). Nghiên cứu này đóng góp đáng kể vào tài liệu về mảng thực hiện công bố CSR với thừa nhận tại công ty có các giám đốc điều hành quyền lực thì mức độ công bố thông tin CSR thấp hơn trong bối cảnh nền kinh tế mới nổi như Việt Nam. Đồng thời nghiên cứu góp phần cung cấp bằng chứng tin cậy để sở giao dịch chứng khoán có căn cứ ban hành các hướng dẫn nhằm kiểm soát quyền lực giám đốc điều hành.
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