Current Situation of CSR Information Disclosure in Vietnam’s Listed Enterprises

In recent years, corporate social responsibility (CSR) disclosure has emerged as a critical component of modern corporate governance, particularly for publicly listed companies on the Vietnamese stock market. This study aims to assess the current state of CSR disclosure among listed enterprises, thereby clarifying the level of transparency, scope, and content of disclosures presented in annual reports and sustainability reports during the period 2020–2025. Research data were collected from 50 large listed companies in Vietnam, representing a variety of industries. The findings indicate that the extent of CSR disclosure among major listed firms in Vietnam has increased rapidly in quantity but remains inconsistent in quality. To align with international standards and best practices, Vietnamese enterprises need to take a more proactive approach in adopting global reporting frameworks, integrating CSR information into corporate governance strategies, and linking social responsibility activities with the creation of long-term sustainable value.