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This paper examines corporate social responsibility (CSR) information disclosure and the one-way impact of CSR on financial performance described by the net interest margin (NIM) of the Vietnamese commercial banks between 2012 and 2019. The sample was selected in 29 commercial banks with 232 observations. The generalized method of moments (GMM) was used in this research. The finding shows that the employee responsibility index has the highest disclosure rate, while the environmental responsibility is the lowest. Comparing the level of CSR disclosure among the groups in the sample, the finding also shows that the State group has a higher disclosure rate than the non-State group. Furthermore, the GMM estimation results positively impact NIM's total CSR and environmental responsibility indexes.

SummaryThe research aimed to evaluate suitability of Bitcoin and its platform in emerging markets such as Vietnam. We used qualitative analysis combined with data collection method published, statistics, analysis, synthesis, comparison, to generate qualitative comments and discussion; evaluate results, the article analyzed and evaluated the impacts of Bitcoin and virtual currency on society of Vietnam, both positive and negative sides. It was found that virtual currency not accepted in Vietnam as means of payment yet, while many nations in the world accept it. We need to complete the legal framework for virtual currencies in general, Bitcoin in particular. The State should continue to have policies to improve information technology infrastructure, build and improve the capacity of the contingent of financial experts, encryption, and security experts and give warning risks in virtual currency transactions. The scientific value of paper is using experiences from previous studies in other countries to generate recommendations for conditions of Bitcoin development in merging markets. Last but not least, the research was limited to the case of Vietnam; hence, we can expand research to other Asian countries or other emerging markets.

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