What question did this study set out to answer?

This research aims to investigate how green corporate governance relates to CSR disclosure and financial reporting quality in Vietnamese firms.

Green Corporate Governance, CSR Disclosure, and Financial Reporting Quality: Evidence From an Emerging Economy

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Randomized trial examines green corporate governance's influence on financial reporting quality in firms, suggesting benefits for sustainability.

This research aims to investigate how green corporate governance relates to CSR disclosure and financial reporting quality in Vietnamese firms.
Sample of 608 Vietnamese listed non-financial firms from 2016 to 2024.
Applied fixed-effects and system GMM estimations for analysis.
Green corporate governance positively influences financial reporting quality.
CSR disclosure significantly enhances financial reporting quality.
CSR disclosure mediates the relationship between green corporate governance and financial reporting quality.

Duong et al. (2026) studied this question.

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Randomized trial examines green corporate governance's influence on financial reporting quality in firms, suggesting benefits for sustainability.