Twin Transformations in Vietnamese Commercial Banks: ESG Disclosure, NPL Persistence, and Nonlinear Profitability Effects of Digitalization
Description
The dataset is a strongly balanced panel of 27 Vietnamese joint-stock commercial banks observed annually from 2016 to 2025, giving 270 bank-year observations with no missing values or duplicate bank-years. Each row is identified by a bank ticker (BankID) and a year. Bank-level variables are the digitalization index (DIGITAL, range 0.38–0.81), the ESG disclosure score (ESG, 0.24–0.81), return on assets (ROA), the nonperforming loan ratio (NPL), the natural log of total assets (SIZE), the equity-to-assets ratio (CAP), the cost-to-income ratio (CIR), and the loan-to-deposit ratio (LDR). Inflation (INF) and GDP growth (GDP) are national annual series, so every bank shares the same value in a given year. Ratios are stored as decimals: mean ROA is 0.0108 (1.08%) and mean NPL is 0.0217 (2.17%).