THE IMPACT OF SOCIAL RESPONSIBILITY INFORMATION ON FINANCIAL PERFORMANCE IN VIETNAMESE ENTERPRISES

Abstract This study aims to assess the impact of social responsibility information on financial performance in Vietnamese enterprises. Data were collected by sending questionnaires to business managers or chief accountants of 300 enterprises in Vietnam and the number of votes that met the requirements for analysis was 256. Data were analyzed by applying the PLS-SEM model through SmartPLS 4.0.9.6 software. The research results showed that there was a significant positive impact of responsibility information on financial performance in Vietnamese enterprises. The research results can be a useful reference for managers of Vietnamese enterprises to have methods to use social responsibility information related to the aspects of employees, customers, local communities and business partners to provide information to improve the financial performance of enterprises.