{"id":15,"date":"2026-03-22T10:42:26","date_gmt":"2026-03-22T09:42:26","guid":{"rendered":"https:\/\/theinternationalfinancejournal.com\/vi\/2026\/03\/22\/su-da-dang-trong-hoi-dong-quan-tri-co-cai-thien-hieu-suat-tai-chinh-cua-doanh-nghiep-thong-qua-cac-thuc-hanh-esg-khong\/"},"modified":"2026-03-22T10:44:21","modified_gmt":"2026-03-22T09:44:21","slug":"su-da-dang-trong-hoi-dong-quan-tri-co-cai-thien-hieu-suat-tai-chinh-cua-doanh-nghiep-thong-qua-cac-thuc-hanh-esg-khong","status":"publish","type":"post","link":"https:\/\/theinternationalfinancejournal.com\/vi\/2026\/03\/22\/su-da-dang-trong-hoi-dong-quan-tri-co-cai-thien-hieu-suat-tai-chinh-cua-doanh-nghiep-thong-qua-cac-thuc-hanh-esg-khong\/","title":{"rendered":"S\u1ef1 \u0111a d\u1ea1ng trong h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u00f3 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c th\u1ef1c h\u00e0nh ESG kh\u00f4ng?"},"content":{"rendered":"<h1>S\u1ef1 \u0111a d\u1ea1ng trong h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u00f3 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c th\u1ef1c h\u00e0nh ESG kh\u00f4ng?<\/h1>\n<p>C\u00e1c doanh nghi\u1ec7p ng\u00e0y c\u00e0ng t\u00edch h\u1ee3p c\u00e1c ti\u00eau ch\u00ed m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb (ESG) v\u00e0o chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a m\u00ecnh. Nh\u1eefng th\u1ef1c h\u00e0nh n\u00e0y, \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn v\u1edbi t\u00ean g\u1ecdi ESG, nh\u1eb1m th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng b\u1ec1n v\u1eefng v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m. M\u1ed9t nghi\u00ean c\u1ee9u g\u1ea7n \u0111\u00e2y \u0111\u00e3 t\u1eadp trung v\u00e0o vai tr\u00f2 c\u1ee7a c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb trong m\u1ed1i quan h\u1ec7 gi\u1eefa hi\u1ec7u su\u1ea5t ESG v\u00e0 l\u1ee3i nhu\u1eadn t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft t\u1ea1i \u1ea4n \u0110\u1ed9.<\/p>\n<p>K\u1ebft qu\u1ea3 cho th\u1ea5y vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c th\u1ef1c h\u00e0nh ESG kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng d\u1eabn \u0111\u1ebfn c\u1ea3i thi\u1ec7n ngay l\u1eadp t\u1ee9c v\u1ec1 l\u1ee3i nhu\u1eadn trong ng\u1eafn h\u1ea1n. Th\u1ef1c t\u1ebf, m\u1ed9t m\u1ed1i quan h\u1ec7 h\u01a1i ti\u00eau c\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c quan s\u00e1t gi\u1eefa \u0111i\u1ec3m s\u1ed1 ESG v\u00e0 t\u1ef7 su\u1ea5t sinh l\u1eddi tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng v\u1ec1 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh. Tuy nhi\u00ean, m\u1ed1i quan h\u1ec7 n\u00e0y thay \u0111\u1ed5i t\u00f9y theo c\u1ea5u tr\u00fac c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb.<\/p>\n<p>Trong s\u1ed1 c\u00e1c y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch, quy m\u00f4 c\u1ee7a h\u1ed9i \u0111\u1ed3ng, s\u1ed1 l\u01b0\u1ee3ng cu\u1ed9c h\u1ecdp, t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean v\u00e0 s\u1ef1 \u0111a d\u1ea1ng gi\u1edbi t\u00ednh \u0111\u00f3ng nh\u1eefng vai tr\u00f2 ri\u00eang bi\u1ec7t. Quy m\u00f4 c\u1ee7a h\u1ed9i \u0111\u1ed3ng v\u00e0 s\u1ef1 \u0111a d\u1ea1ng gi\u1edbi t\u00ednh xu\u1ea5t hi\u1ec7n nh\u01b0 nh\u1eefng y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ed1i quan h\u1ec7 n\u00e0y. C\u00e1c h\u1ed9i \u0111\u1ed3ng l\u1edbn h\u01a1n c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m b\u1edbt nh\u1eefng t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ESG \u0111\u1ed1i v\u1edbi l\u1ee3i nhu\u1eadn ng\u1eafn h\u1ea1n, c\u00f3 l\u1ebd nh\u1edd v\u00e0o s\u1ef1 gi\u00e1m s\u00e1t t\u1ed1t h\u01a1n v\u00e0 \u0111a d\u1ea1ng quan \u0111i\u1ec3m. Ng\u01b0\u1ee3c l\u1ea1i, t\u1ea7n su\u1ea5t h\u1ecdp ho\u1eb7c s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean \u0111\u1ed9c l\u1eadp d\u01b0\u1eddng nh\u01b0 kh\u00f4ng c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3.<\/p>\n<p>S\u1ef1 \u0111a d\u1ea1ng gi\u1edbi t\u00ednh trong h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb n\u1ed5i b\u1eadt \u0111\u1eb7c bi\u1ec7t. C\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 n\u1eef gi\u1edbi cao h\u01a1n trong c\u01a1 quan l\u00e3nh \u0111\u1ea1o cho th\u1ea5y m\u1ed1i quan h\u1ec7 t\u00edch c\u1ef1c h\u01a1n gi\u1eefa c\u00e1c th\u1ef1c h\u00e0nh ESG v\u00e0 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y g\u1ee3i \u00fd r\u1eb1ng c\u00e1c h\u1ed9i \u0111\u1ed3ng \u0111a d\u1ea1ng gi\u00fap t\u00edch h\u1ee3p t\u1ed1t h\u01a1n c\u00e1c v\u1ea5n \u0111\u1ec1 ESG v\u00e0o chi\u1ebfn l\u01b0\u1ee3c t\u1ed5ng th\u1ec3, t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan v\u00e0 c\u1ea3i thi\u1ec7n qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n<p>T\u1ea1i \u1ea4n \u0110\u1ed9, n\u01a1i c\u00e1c doanh nghi\u1ec7p ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch \u00e1p d\u1ee5ng c\u00e1c th\u1ef1c h\u00e0nh b\u1ec1n v\u1eefng, nh\u1eefng k\u1ebft qu\u1ea3 n\u00e0y nh\u1ea5n m\u1ea1nh t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c c\u1ea5u tr\u00fac h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb nh\u1eb1m t\u1ed1i \u0111a h\u00f3a l\u1ee3i \u00edch t\u1eeb c\u00e1c s\u00e1ng ki\u1ebfn ESG. M\u1ed9t c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb c\u00e2n b\u1eb1ng, bao g\u1ed3m s\u1ef1 \u0111a d\u1ea1ng gi\u1edbi t\u00ednh, c\u00f3 th\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p k\u1ebft h\u1ee3p tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i v\u00e0 hi\u1ec7u su\u1ea5t kinh t\u1ebf trong d\u00e0i h\u1ea1n. C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p do \u0111\u00f3 n\u00ean ch\u00fa \u00fd \u0111\u1eb7c bi\u1ec7t \u0111\u1ebfn c\u1ea5u tr\u00fac c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch t\u00e0i ch\u00ednh t\u1eeb c\u00e1c cam k\u1ebft ESG.<\/p>\n<hr>\n<h2>Donn\u00e9es et sources<\/h2>\n<h3>Source officielle de l\u2019\u00e9tude<\/h3>\n<p><strong>DOI\u00a0:<\/strong> <a href=\"https:\/\/doi.org\/10.22495\/cgsrv10i2p8\" target=\"_blank\">https:\/\/doi.org\/10.22495\/cgsrv10i2p8<\/a><\/p>\n<p><strong>Titre\u00a0:<\/strong> Board attributes, ESG practices, and firm performance and sustainability: A mediation approach<\/p>\n<p><strong>Revue : <\/strong> Corporate Governance and Sustainability Review<\/p>\n<p><strong>\u00c9diteur : <\/strong> Virtus Interpress<\/p>\n<p><strong>Auteurs : <\/strong> Mohd Asif Intezar; Ehsanul Haque; Ehtisham Ahmad; Vardah Saghir; Niyati Chaudhary; Asma Khatoon; Nasreen Khan<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S\u1ef1 \u0111a d\u1ea1ng trong h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u00f3 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c th\u1ef1c h\u00e0nh ESG kh\u00f4ng? C\u00e1c doanh nghi\u1ec7p ng\u00e0y c\u00e0ng t\u00edch h\u1ee3p c\u00e1c ti\u00eau ch\u00ed m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb (ESG) v\u00e0o chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a m\u00ecnh. Nh\u1eefng th\u1ef1c h\u00e0nh n\u00e0y, \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn&hellip; <a class=\"more-link\" href=\"https:\/\/theinternationalfinancejournal.com\/vi\/2026\/03\/22\/su-da-dang-trong-hoi-dong-quan-tri-co-cai-thien-hieu-suat-tai-chinh-cua-doanh-nghiep-thong-qua-cac-thuc-hanh-esg-khong\/\">Continue reading <span class=\"screen-reader-text\">S\u1ef1 \u0111a d\u1ea1ng trong h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u00f3 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c th\u1ef1c h\u00e0nh ESG kh\u00f4ng?<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-15","post","type-post","status-publish","format-standard","hentry","category-nhan-dao-con-nguoi","entry"],"_links":{"self":[{"href":"https:\/\/theinternationalfinancejournal.com\/vi\/wp-json\/wp\/v2\/posts\/15","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/theinternationalfinancejournal.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/theinternationalfinancejournal.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/theinternationalfinancejournal.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/theinternationalfinancejournal.com\/vi\/wp-json\/wp\/v2\/comments?post=15"}],"version-history":[{"count":1,"href":"https:\/\/theinternationalfinancejournal.com\/vi\/wp-json\/wp\/v2\/posts\/15\/revisions"}],"predecessor-version":[{"id":16,"href":"https:\/\/theinternationalfinancejournal.com\/vi\/wp-json\/wp\/v2\/posts\/15\/revisions\/16"}],"wp:attachment":[{"href":"https:\/\/theinternationalfinancejournal.com\/vi\/wp-json\/wp\/v2\/media?parent=15"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/theinternationalfinancejournal.com\/vi\/wp-json\/wp\/v2\/categories?post=15"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/theinternationalfinancejournal.com\/vi\/wp-json\/wp\/v2\/tags?post=15"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}