The purpose of this paper is to examine the impact of financial performance (FP) on corporate social responsibility disclosure (CSRD) in the top 100 listed enterprises in Vietnam (VN100).
This paper uses the ordinary least square method to test and uses time series data of VN100 in five years from 2015 to 2019.
The results of this study show that the return on assets and return on equity have a positive impact on CSRD of VN100.
This paper has not covered all independent variables related to FP.
The paper contribute to increasing CSRD of VN100.
The paper contribute to raising awareness of businesses about community and society.
This paper contributes to increase the level of useful information for stakeholders to meet the trend of regional and international integration.
