Corporate governance, corporate social responsibility and bank performance in Vietnam with mediators

This study aims to estimate the effect of corporate governance on the performance of commercial banks in Vietnam. By using the qualitative method (interview and survey of experts) and the quantitative method (PLS-SEM data analysis using SmartPLS4), the findings confirm the direct effect of corporate governance on corporate social responsibility (CSR). In addition, this study highlights the indirect correlation between CSR and bank performance via two mediators: customer satisfaction and environmental performance. Based on these findings, commercial bank managers must recognize the significance of corporate governance and CSR and implement effective corporate governance mechanisms to enhance practical performance.