Title: Corporate social responsibility and related party transactions: what is the role of ownership?

Authors: Phung Anh Thu; Doan Thi Cam Thu

Addresses: Ho Chi Minh University of Banking, Ho Chi Minh City, Vietnam ' Ho Chi Minh University of Banking, Ho Chi Minh City, Vietnam

Abstract: In developing markets, conduct research to assess the effect of corporate social responsibility (CSR) disclosure on related party transactions (RPTs) with moderate foreign and domestic ownership. We use a regression analysis method that fits the panel data and a moderated estimate of the ownership ratio. The research results suggest that CSR disclosure positively impacts RPTs, domestic ownership plays a moderately positive role in the relationship between CSR disclosure and RPTs, and foreign ownership has the opposite effect. Research results have implications for listed companies, investors, and regulators in increasing the transparency of information of listed companies.

Keywords: corporate social responsibility; CSR; related party transactions; RPTs; foreign ownership; domestic ownership.

DOI: 10.1504/IJBEM.2026.150245

International Journal of Business and Emerging Markets, 2026 Vol.18 No.1, pp.48 - 69

Received: 04 Feb 2023
Accepted: 23 Jun 2023
Published online: 05 Dec 2025 *

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