CORPORATE GOVERNANCE AND SOCIAL RESPONSIBILITY EMPIRICAL EVIDENCE FROM VIETNAMESE OIL AND GAS ENTERPRISES

In the modern business environment, corporate social responsibility emphasizes ethical behavior, transparency and accountability. For effective corporate governance, ensuring a diverse, independent board of directors and engaging with stakeholders, including shareholders, employees, customers and the community, is essential. In the oil and gas industry, CSR plays a particularly important role because businesses operate in an environment with high risks to the environment, occupational safety and community relations. Using STATA 17 software, the author found three factors that positively affect (Board size, Audit, Profitability) and one factor that negatively affects the level of information disclosure on social responsibility at Vietnamese oil and gas enterprises.