Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

Since climate change increases the risk of extreme rainfall events, concerns on flood management have also increased. In order to rapidly recover from flood damages and prevent secondary damages, fast collection and treatment of flood debris are necessary. Therefore, a quick and precise estimation of flood debris generation is a crucial procedure in disaster management. Despite the importance of debris estimation, methodologies have not been well established. Given the intrinsic heterogeneity of flood debris from local conditions, a regional-scale model can increase the accuracy of the estimation. The objectives of this study are 1) to identify significant damage variables to predict the flood debris generation, 2) to ascertain the difference in the coefficients, and 3) to evaluate the accuracy of the debris estimation model. The scope of this work is flood events in Ulsan city region during 2008-2016. According to the correlation test and multicollinearity test, the number of damaged buildings, area of damaged cropland, and length of damaged roads were derived as significant parameters. Key parameters seems to be strongly dependent on regional conditions and not only selected parameters but also coefficients in this study were different from those in previous studies. The debris estimation in this study has better accuracy than previous models in nationwide scale. It can be said that the development of a regional-scale flood debris estimation model will enhance the accuracy of the prediction.

Shareholders solely depend on annual reports to make investment, credit and other decisions. Investors expect that information should be reliable, relevant, comparable, consistent and thus easy to use for decision making. But whether the importance of annual reports to all shareholders is equally significant is a question of research. Thus, this research study tries to find out the importance of reading annual reports to the investors. A questionnaire survey is conducted on investors considering thirty one general shareholders and six brokers. This research based survey finds that most of the shareholders have no knowledge about accounting or finance and they have little knowledge about capital markets due to lack of training. This study also finds that general shareholders read an annual report at least moderately except value added statement, chairman’s review, director’s report and rumor. This study recommends human resource should be developed through adequate training, and annual reports should provide transparent and quality information which will ultimately increase the confidence of investors.