Corporate social responsibility is growing steadfast in emerging countries. Studies analyzing the factors that typically determine CSR practices of firms have often led to conflicting results. In this study, we examine corporate governance determinants that are specifically relevant to CSR in emerging countries. Analyzing a large sample of Vietnamese listed firms, we find that foreign ownership, international orientation, gender diversity, and CEO education positively influence CSR. Furthermore, we find significant joint effects of foreign ownership with international orientation, gender diversity and CEO education. The study highlights the key drivers of CSR practices of firms in emerging countries.

在新兴国家，企业的社会责任正在稳步增长。分析通常决定企业CSR实践的因素的研究通常会导致相互矛盾的结果。在这项研究中，我们研究了与新兴国家的企业社会责任特别相关的公司治理决定因素。通过对越南上市公司的大量样本进行分析，我们发现外国所有权，国际取向，性别多样性和首席执行官教育对企业社会责任产生了积极影响。此外，我们发现外国所有权与国际定位，性别多样性和首席执行官教育之间的显着共同影响。该研究突出了新兴国家公司企业社会责任实践的关键驱动力。