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 The effect of corporate social responsibility on firm performance: Evidence from
Vietnam
Tác giả hoặc Nhóm tác giả: Le Ha Nhu Thao
Doan Ngoc Phi Anh
Vo Hung Cuong
Nguyen Thi Kim Ngoc
Vo Van Cuong
Nơi đăng: Problems and Perspectives in Management; Số: 3;Từ->đến trang: 528-542;Năm: 2023
Lĩnh vực: Kinh tế; Loại: Bài báo khoa học; Thể loại: Quốc tế
TÓM TẮT
The vitality of corporate social responsibility (CSR) toward sustainability has been
rising rapidly in business activities. Good CSR practices are one of the most critical
instruments to satisfy stakeholders’ interests and improve business performance. This
study explores the nexus between economic, social, and environmental dimensions
of CSR and firm performance based on a balanced scorecard. The sample includes
336 Vietnamese enterprises, excluding financial firms. The survey was conducted
from March to June 2021. The empirical results of the partial least squares structural
equation modeling (PLS-SEM) demonstrate that CSR significantly affects company
performance. The economic dimensions of CSR have the strongest impact on financial performance (p < 0.01; t > 2.57; sample mean is 0.362). However, the environmental dimensions of CSR have not been found to influence customer performance.
This study also finds that the three dimensions of CSR positively impact learning and
growth, which lead to higher internal business processes and then better customer performance, eventually positively influencing profitable results. Consequently, the firm’s
leaders should have strategies for effective CSR implementation to increase financial
performance and achieve sustainable development goals. Furthermore, the government and other organizations should actively improve legal policies and regulations
related to CSR in order to ensure organizational and national sustainability
ABSTRACT
The vitality of corporate social responsibility (CSR) toward sustainability has been
rising rapidly in business activities. Good CSR practices are one of the most critical
instruments to satisfy stakeholders’ interests and improve business performance. This
study explores the nexus between economic, social, and environmental dimensions
of CSR and firm performance based on a balanced scorecard. The sample includes
336 Vietnamese enterprises, excluding financial firms. The survey was conducted
from March to June 2021. The empirical results of the partial least squares structural
equation modeling (PLS-SEM) demonstrate that CSR significantly affects company
performance. The economic dimensions of CSR have the strongest impact on financial performance (p < 0.01; t > 2.57; sample mean is 0.362). However, the environmental dimensions of CSR have not been found to influence customer performance.
This study also finds that the three dimensions of CSR positively impact learning and
growth, which lead to higher internal business processes and then better customer performance, eventually positively influencing profitable results. Consequently, the firm’s
leaders should have strategies for effective CSR implementation to increase financial
performance and achieve sustainable development goals. Furthermore, the government and other organizations should actively improve legal policies and regulations
related to CSR in order to ensure organizational and national sustainability
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