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SUMMARY OF THE THESIS

HO CHI MINH CITY – 2020

This Thesis can be found at the library of University ofEconomics Ho Chi Minh City.

1 Ha Thi Thuy (2019) The current situation of socialresponsibility disclosure of medical organizations inVietnam UEF Development and Integration Magazine,No 46, 68-75.

2 Ha Thi Thuy (2019) Social Responsibility: The key tothe sustainable development of Vietnamese businesses.UEF Development and Integration Magazine, No 47,50-58.

3 Huynh Duc Long, Ha Thi Thuy (2019) Overview ofstudies on the impact of the relationship between thelabor division, the public culture and the level of socialresponsibility information disclosure on the efficiencyof business activities Journal of Industry and Trade,No 14, 242-247.

4 Huynh Duc Long, Ha Thi Thuy (2019) Theoreticalbasis of the relationship between the labor division, thepublic culture and the level of social responsibilityinformation disclosure on the efficiency of businessactivities Journal of Industry and Trade, No 15, 184-189.

5 Huynh Duc Long, Ha Thi Thuy (2019) Researchmethod on the impact of the relationship between thelabor division, the financial culture and the level ofsocial responsibility information disclosure on the

6 Huynh Duc Long, Ha Thi Thuy (2019) Building aresearch model on the impact of the relationshipbetween the labor division, the public culture and thelevel of social responsibility information disclosure onthe efficiency of business activities 1st VietnamWorkshop on Accounting - Auditing, 2019, 605-615.

INTRODUCTION1 Research Background

Business efficiency has always been an important goal in thestrategic direction of the sustainable development of thebusiness, finding factors that affect business efficiency whileensuring environmental and social goals To meet the needs ofsustainable development, it is always the concern of businessleaders and the stakeholders (Buckingham, 2012; Mark, 2012;Yinyoung et al., 2016) Many businesses have been askingquestions, will the implementation and CSR help businessesincrease business efficiency and achieve sustainabledevelopment goals? This question is not only a concern ofleaders but also a concern of many researchers.

Currently, awaring of the role of the implementation CSR toimprove the business efficiency of enterprises in a sustainablemanner, a number of studies in Vietnam related to managementaccounting have also begun to change direction Research onfactors affecting the implementation of social responsibility(Tran Thi Thao Mi, 2017; Chau Thi Le Duyen, 2018; Lam ThiTruc Linh, 2019, Duong Hoang Ngoc Khue, 2019) However,these studies have focused on finding factors of corporategovernance issues (board size, company size, part-timemanagement, senior management, and the presence of auditingcompany….) impact on the results of the company'simplementation of social responsibility and business efficiency.Studies in the direction of discovering and testing the impact offactors belonging to leadership styles or factors belonging to

organizational culture characteristics to the level of CSRdisclosures of the listed companies are almost not mentioned.The question is, are the characteristics of leadership styles andorganizational culture one of the factors that contribute to theimpact on the level of CSRD and to the business efficiency oflisted companies? Does the enhancement of CSRD contributepositively to business efficiency? The implementation ofrelevant studies to find answers to the issues raised above is notonly important for businesses but also important for Stateagencies and the related parties to work together to strengthenCSR and thereby help increase business efficiency in asustainable manner, but the above questions have not beenmentioned in any previous research related to the field of levelof CSRD disclosures Stemming from the above reality, theauthor decided to carry out the research with the topic: “Impactof leadership styles, organizational culture on the level ofCSRD, affecting the business efficiency of listed companiesoperating in HCMC ”.

2 Research objective

2.1 Overall goal

This study aims to discover and verify the impact of eachleadership styles and organizational culture characteristics onthe level of CSRD and test the impact of these factors tobusiness efficiency of the listed companies operating in Ho ChiMinh City.

2.2 Specific goals

Specific objectives of this study include:

Assess the status of CSRD according to Circular 155/2015/TT-BTC at listed companies operating in Ho Chi Minh City.Identify and measure the impact of each leadership stylecharacteristics on the level of CSRD and business efficiencyof listed companies operating in HCMC.

Identify and measure the impact of each of the traditionalculture characteristics on the level of CSRD and businessefficiency of the operating companies in Ho Chi Minh City.Identify and measure the impact of the level of CSRD onbusiness efficiency of listed companies in Ho Chi MinhCity.

3 Research questions

In order to achieve the research objectives, the followingresearch questions need to be answered one after another:

- Question 1: What is the current situation of the level of

CSRD according to Circular 155/2015/ TT-BTC at listedcompanies operating in Ho Chi Minh City?

- Question 2: Are there any leadership styles affecting the

level of CSRD? What is the level of impact of eachleadership styles to the level of CSRD of the listedcompanies?

- Question 3: What are the characteristics of leadership styles

affecting business efficiency? What is the degree of impactof each leadership style characteristics on businessefficiency?

- Question 4: Are there any organizational culture

characteristics affecting the level of CSRD? What is the

level of impact of each of the organizational culturecharacteristics to the level of CSRD of the listed companies?

- Question 5: Are there any organizational culture

characteristics that affect business efficiency? What is theimpact level of each of the organizational culturecharacteristics on the business efficiency of the listedcompanies?

- Question 6: Does the level of CSRD impact on business

efficiency? What is the impact level of this factor onbusiness efficiency of the listed companies?

4 Subjects and Scope of the research

4.1 Research subjects

Research subjects include leadership styles, organizationalculture, level of disclosure of corporate social responsibility andbusiness efficiency of listed companies operating in Ho ChiMinh City.

4.2 The scope of research

Timing: This study collects data relating to research subjects at

listed companies operating in Ho Chi Minh City in fiscal year2018.

Place: Due to time and budget constraints, this study was

conducted only in listed companies operating in Ho Chi MinhCity (except for listed companies in the fields of finance,banking, securities and insurance as stipulated in Circular155/2015/ TT-BTC).

5 Research methodology

In this study, the author uses qualitative research methods incombination with quantitative research methods to help theauthor achieve the research goals set out above Specifically:

5.1 Qualitative research method

Firstly, to achieve the goal of identifying leadership styles and

organizational culture that are suitable for the current economicdevelopment context in Vietnam, proceed to build an officialresearch model In-depth discussions with experts with years ofexperience in these two areas are needed to gather up-to-dateand objective opinions from experts.

Second: to achieve the goal of building an appropriate scale for

each research concept In addition to synthesizing and analyzingprevious research documents, the author uses expert in-depthinterviews and ground-based theoretical methods The answersfrom experts will be synthesized, collated and agreed upon bymany people who agree to do the results of the qualitative

5.2 Quantitative research method

To achieve the objective of testing the impact of factors in theproposed research model The author uses the quantitativeresearch method according to the PLS - SEM model with thehelp of analytical tool, SmartPLS software 3.2.7 In addition,the author uses spss 23.0 software to perform descriptivestatistical analysis techniques to assess the current status of thesocial responsibility information disclosure of listed companiesin Ho Chi Minh City

6 The thesis’ contribution

6.1 In terms of reasoning, academic

The thesis has contributed to building the research model andresearch conceptual framework on the impact of leadershipstyles, organizational culture to the extent of disclosing socialresponsibility information and the impact of these factors onbusiness efficiency of listed companies operating in TP.HCM.In particular, the study has come up with a new approach toorganizational culture and leadership styles, in addition to anumber of leadership styles that have been proposed to besuitable in Vietnam companies.

6.2 In term of practicality

For state management agencies: the content of the thesis

contributes to the addition of detailed and scientific researchdocuments, this document is used to compare with otherrelevant research documents to use as a basis Basing on thedevelopment of policies that affect the factors, therebyraising the awareness of the implementation of corporateearnings of listed companies and aiming to achievesustainable business efficiency.

For listed companies: the content of the thesis can be used

as a reference, helping to improve managers' understandingof the role of each leadership styles and the role of eachorganizational culture in developing governance policiesappropriate to the current corporate environment in order toincrease the level of corporate social responsibilitydisclosure, thereby increasing business efficiency in asustainable manner.

For researchers and lecturers on accounting: the content of

the thesis helps them have more complete and scientificliterature on researching the model of factors affecting thelevel of Corporate social responsibility disclosure andbusiness efficiency information at listed companiesoperating in Ho Chi Minh City.

7 Structure of the thesis

In addition to the introductory section which was conducted to outline the reasons for conducting the study, the objectives, questions, and research methodology The main contents of this thesis are presented in the structure of 5 chapters:

Chapter 1: Overview of previous studiesChapter 2: Theoretical basis

Chapter 3: Research methodology

Chapter 4: Research results and discussionChapter 5: Conclusions and policy implications

CHAPTER 1: OVERVIEW OF PREVIOUS STUDIES

1.1Studies on the status of social responsibility disclosure

The first studies on social responsibility disclosure often focuson assessing the extent of disclosure of information related tosocial and environmental topics After that, with thedevelopment trend of the world economy, the requirements ofsustainable development are increasingly concerned, the

requirements from the stakeholders in the use of information areincreasing, which leads to requirements for the disclosure ofsocial responsibility information in some countries have beenincreasingly extended to many other topics such as: employeeinformation, products about community activities of enterprises.typical studies on the status of disclosing social responsibilityinformation in the early stages include: Bowman Et Al (1976);Ingram (1980); Patten (1991); Harte Et Al (1991); Adams EtAl (1998); Milne (1999) Research results of these authors allshow that companies tend to report very little and sometimes noinformation on social and environmental activities in annualreports as well as in independent report In the later stages,many authors continue to conduct researches on the extent ofdisclosure of social responsibility information, but the contentof the information assessed by the researchers has beenexpanded The topic is in line with current legal policies, inaddition, the research in the later stages also aims to expand thescope of the study to assess the level of disclosure of socialresponsibility in many countries, thereby making comparisonsand finding the factors that affect the extent of disclosure of thisinformation (Momin, 2006; Rouf, 2011; Haji, 2013; Duff, 2014;Michelo Et Al., 2015; Oyekan Sa Et Al, 2018; Tran Thi ThaoMi, 2017).

1.2 Studies on the influence of leadership styles on the levelof corporate social responsibility disclosure and businessefficiency.

In the following years, many authors have turned to explore thefactors affecting the implementation and disclosure of corporatesocial responsibility information such as factors of corporategovernance, factors About the size and field of operation of thecompany, the presence of auditing units, (Haniffa et al, 2005;Mohd Ghazali, 2007; Khan, 2010; Gamerschlag Et Al, 2011;Khan Et Al 2013 ) Some authors in this period also went intoexploring the factors of leadership when studying related tomanufacturing and business efficiency (Obiwuru Et Al., 2011;Strand Et Al, 2011; Baele, 2012; Duoc Tuan Tuan, 2012; Kara,2012; Huang, 2013; Metcalf Et Al, 2013; Alsughayir, 2014;Nazahah, 2016; Chau Le Duyen, 2018; Schavana Phillips Et Al,2019), although However, the leadership approaches in eachstudy are different and not many studies in this group haveexplored the impact of each leadership styles on the results ofdisclosing responsibility social and business efficiency of thebusiness Many studies have found that the elements ofleadership behavior have a positive impact on the results ofmanufacturing activities (Nazahah, 2016; Le Duyen, 2018; LamThi Truc Linh, 2019; Schavana Phillips Et Al , 2019) Inaddition, a number of studies have demonstrated that there is apositive relationship between democratic leadership styles andbusiness efficiency (Obiwuru Et Al., 2011; Tuan Tuan, 2012;Alsughayir, 2014; Chau Le Duyen, 2018).

1.3 Studies on the influence of organizational culture on thelevel of disclosure of corporate social responsibility andbusiness efficiency.