Determinants of corporate social responsibility disclosure and green tourism practices in tourism enterprises in Vietnam

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Abstract This study examines the factors associated with corporate social responsibility (CSR) disclosure and green tourism practices among tourism enterprises in Vietnam. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the study analyzes survey data collected from 379 tourism businesses operating across major regions of Vietnam. The results show that CSR disclosure is strongly and positively associated with the implementation of green tourism practices Corporate governance quality and the legal and policy framework are found to be positively associated with higher levels of CSR disclosure and indirectly contribute to green tourism implementation through information transparency. In contrast, digital transformation, green standards and certifications, and stakeholder pressure do not demonstrate statistically significant associations within the proposed model. Multi-group analysis indicates no significant differences across ownership types, geographic regions, or service categories; however, firm experience reveals notable variations in the strength of the relationship between CSR disclosure and green tourism practices. Notably, multi-group analysis reveals significant differences based on firm experience, suggesting that the strength of the CSR–green practice relationship varies across organizational maturity levels. In addition, Importance–Performance Map Analysis (IPMA) identifies CSR disclosure as the most critical factor for enhancing green tourism outcomes, while digital transformation and stakeholder-related factors show relatively low performance and substantial potential for improvement. The findings highlight the central role of information transparency, governance mechanisms, and institutional frameworks in supporting sustainable tourism practices in emerging economies. These insights contribute to the literature on CSR disclosure and provide practical implications for policymakers and tourism enterprises seeking to promote greener and more sustainable tourism development in Vietnam.

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