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Vietnam Daewoo Motor Company South-Vidamco – Third prize in the field of environmental protection .... Nguyen Hong Ha, the general manager of VCCI in HCMC “the leaders of the companies s

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INTERNATIONAL SCHOOL VIETNAM NATIONAL UNNIVERSITY, HANOI

Graduate project: Corporation Social Responsibility – CSR: Some theoretical problems and demand for managing changes related to CSR in Vietnam

Supervisor: Phan Duc Hieu

Student: Nguyen Thi Huong Mai

ID: 10155367

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DECLARATION OF ORIGINALITY

AND WORD COUNT

I want to ensure that my graduation project is based on my own original work except for the quotations which is common with every one I also declare that my project have not supported for any courses or programs at Help University College or other universities The word count

is 12.328 words

NGUYEN THI HUONG MAI

10 October, 2010

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ACKNOWLEDGEMENT

When I did my project, I have received many helps and supports from my teachers, my friends,

my parents Therefore, I hope to take this opportunity to thank all of them, because without their supports I may not finish my project on time

Firstly, I would like to thank my supervisor Dr Phan Duc Hieu, International School, Vietnam National University Hanoi He has helped me a lot He also gave me many useful advices which help me find the right way to start my project as well as to finish it I am very grateful for that

Additionally, I would like to thank Mr Tran Le Nguyen, the Vice Chairman of Board of Director of Kinh Do group, who have participated in my interview to collect information I also would like to thank all managers, accountants, consumers and students who have spent their time to help me do my research Without their supports I would meet many difficulties in finding information

Moreover, I want to express my deep appreciation to my friends and my parents who have encouraged me a lot during my doing the project Especially, I would like to thank my mother who gave me many supports when I did my project

Thank everyone for always believing in and supporting for me

NGUYEN THI HUONG MAI

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CORPORATE SOCIAL RESPONSIBILITY – CSR : SOME THEORETICAL PROBLEMS AND DEMAND FOR MANAGING CHANGES RELATED TO CSR IN VIETNAM

Vietnam is a developing country and it is also one of the fastest – growing economies in the world, therefore how to make the country develop sustainably is still questionable Vietnamese government has put may efforts in all field to make the country develop sustainably, including society, economic, culture and critic From the experiences of developed countries,

Vietnamese nowadays pay more attention to improve both economic and standard of living CSR is one of their efforts to make the country develop sustainably However, the research

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indicates that although there is a strong support for CSR from managers, consumers,

accountants, a part of them are still lack of knowledge about the importance of CSR

TABLE OF CONTENTS

DECLARATION OF ORIGINALITY AND WORD COUNT 1

ACKNOWLEDGEMENT 2

ABSTRACT 3

TABLE OF CONTENTS 4

LIST OF FIGURES 6

LIST OF ABBREVIATIONS 7

1 INTRODUCTION 8

1.1 CSR: Where did it come from? 8

1.2.1 Government actions 10

1.2.2 Vietnamese Accounting Standard (VAS) 11

1.2.3 CSR practice and challenges 12

1.3 Reasons for further investigation 13

2 LITERATURE REVIEW 14

2.1 Definition and conceptualization of CSR 14

2.1.1 Carroll‟s 1979-1991 conceptualization 15

2.2 Stakeholder theory 17

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2.3 Social accounting 18

2.4 CSR reporting 19

3 RESEARCH METHODOLOGY 21

3.1 Research objective 21

3.2 Research methodology 22

3.3 Data source 22

3.4 Research method 23

3.5 Research too 24

3.5.1 Questionnaire 24

3.5.2 Annual report 25

3.6 Data collection 25

3.7 Sampling 26

3.7.1 Sample population 26

3.7.2 Sample frame 26

3.7.3 Sample size 26

3.7.4 Sample techniques 27

3.8 Limitations 27

4 FINDINGS AND ANALYSIS 27

4.1 Some typical corporations 27

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4.1.1 Domesco Medical Corporation – first prize in the implementation of liability for

workers 27

4.1.2 JSC Pesticides Can Tho (CPC) – Second prize in the field of environmental protection 28 4.1.3 Vietnam Daewoo Motor Company South-Vidamco – Third prize in the field of environmental protection 29

4.1.4 Zamil steel building Vietnam Company – Consolation prize of CSR 29

4.1.5 Son Ha Garment Joint Stock Company – received a prize of CSR 29

4.2 Management 32

4.2.1 Finding from questionnaire survey 32

4.2.2 Actual CSR disclosures by firm 37

4.2.3 Finding from managers interview 38

4.3 Consumers 41

4.3.1 Finding from questionnaire survey 41

4.3.2 Overall evaluation of consumer‟s responses 43

4.4 Accountants 47

4.4.1 Findings from questionnaire survey 47

4.4.2 Overall evaluation of accountant‟s responses 49

4.5 Overall discussion 51

4.5.1 Real situation of CSR in Vietnam 51

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4.5.2 Some theoretical problems and demand for changing 54

5 CONCLUSION 57

REFERENCES 60

APPENDIX A: QUESTIONNAIRE 67

LIST OF FIGURES Figure 2.1.1 Dipiction of Carroll‟s (1991) CSR pyramid 15

Figure 2.1.2 Comparion of CSR studies using Carroll's pyramid concept 16

Figure 2.2 The pressures influence on company 18

Figure 4.1 Respondents 27

Figure 4.2 Consumer and accountant categories 28

Figure 4.3 Distribution of responses from management survey 30

Figure 4.4 Distribution of responses from management survey (percentage) 31

Figure 4.7 Distribution of responses from consumer survey 38

Figure 4.8 Distribution of responses from consumer survey (percentage) 40

Figure 4.11 Distribution of responses from accountant survey 44

Figure 4.12 Distribution of responses from accountant survey (percentage) 46

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LIST OF ABBREVIATIONS

VCCI Vietnam Chamber of Commerce and Industry SMEs Small and Medium – sized Enterprises

VASB Vietnam Accounting Standard Board

RIA Rich Internet Applications

IQR Inventory Quality Ratio

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1 INTRODUCTION

1.1 CSR: where did it come from?

In the 1970s and 1980s environmental concerns such as loss of rainforest and the effects of pollution led to a recognition that something had to be done to change the way we were using the planet resources As a result, heads of state came together at Rio, Brazil in 1992 for what was called the Earth Summit At Rio, governments pledged action to stop the unsustainable use

of resources and to promote sustainable development For this to happen social, environment and economic considerations should be assessed together and not in isolation CSR is now sometimes considered as the business respond to the challenge of sustainable development So

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far, CSR has become more and more popular in the world The customers now pay more attention to the origin of the products, they want to know if the products made by harming the environment, if the products against moral disciplines Of course, they tend to refuse fringe foods or the products which are made from animals further There has a movement which is shopping with conscience Many companies, therefore, are aware of the importance of CSR to get the profit They take part in many programs to raise charity funds to help the poor, they improve the environment of work, they participate in programs of decreasing carbon dioxide in the air, etc Typically, Unilever, a global company, always ensures that their supplier meet their expectations on environment and social impacts The same example is Toyota, a world-wide automobiles company, also has many activities for community, such as using renewable energy Moreover, Levis Strauss, a famous clothes company, is committed to become a zero-waste company offering customers more sustainable products Also, TNT, a world-wide transferring goods and document company, has adopted the international standard ISO 14001 for the purpose of managing and reducing its environmental impact and increasing operating efficiency In general, CSR report enclosed with annual business reports appear in most

companies That is quite good news, but it is only one aspect of the issue Many commentators, despairing at the fact that companies have failed to clean up their act despite so many claims of social responsibility Even when many companies are aware of the importance of CSR they still only regard CSR as their task rather than their opportunity

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1.2 CSR in Vietnam

CSR was first introduced in Vietnam by international corporations sourcing under the form of Code of Conduct or Social Standard requirement As CSR is getting more attention throughout the world, Vietnam has a great deal left to learn considering that many SMEs in Vietnam do not really see the importance of CSR CSR plays a special crucial role in the country‟s

economy when nowadays many of the world largest MNCs are increasingly focus on Vietnam

as the next emerging economy in the Asia Pacific region The truth is that Vietnam is suffering from a shortage of skilled labor and an inconsistent legal system and there is a need for

competitiveness and investment in infrastructure Therefore, to be able to compete in today‟s global arena, companies must be able to ensure human rights, good labor conditions and safety requirements, not just provide fast and high quality products The pollution in Thi Vai river, contaminated milk and conflict between workers and their bosses are the events proved that implementing CSR is necessary for Vietnam to develop sustainably

companies to produce “clean products”, protect the environment and establish good workplace, etc Also, the government takes place annual awards for companies who made much more

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efforts not only in making good products but also in concerning about labor conditions and environment impacts, such as the program called “3 R”, including reuse, reduce, recycle This program received many attention from both the consumers and the management CSR-award, the annual award held by VCCI belonged to Dong Tien Joint Stock Company and Domesco Joint Stock Company with best CSR practices is also a good example However, Vietnam government needs to make more efforts on this issue because of the fact that there is no

requirement from government for the companies to formally issue CSR reporting

1.2.2 International Accounting Standard (IAS) and Vietnamese Accounting

Standards (VAS)

In February 12, 1999, the Vietnam Accounting Standards Board (VASB) was established by the Ministry of Finance (MOF) Vietnam has not issued Accounting Standards Presently, basing on the International Accounting Standard (IAS), the VAS is set up by the MOF through the Accounting Policy Department With the establishment of VAS, accountants have more tools to work better It is can not deny that there are still many problems, many argument in VAS, but the true is that Vietnamese Government have tried their best to help companies operate their business successfully However, the shortage in VAS requires more efforts from government to make it more complete

1.2.3 CSR practice and challenges

A weak competitiveness and lack of investment in infrastructure are two of the biggest

challenges that Vietnamese companies are currently facing Many efforts have been made to improve the situation Vietnamese shoe manufacturers and textile industry began respecting

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CSR norms of conducts as a result of pressure from MNCs in developed country Some big companies also put CSR into their business strategy Typically, Vinamilk company with the program “six million glasses of milk for Vietnamese children”, or Ducth Lady Co., with the program “Den Dom Dom scholarship” Some SMEs started to pay more attention to CSR For instance, HUB café is making a communist library with over 10,000 books in various kinds to serve customers “establishing the communist library met many difficulties due to rare

documents or even popular documents but becoming out of date When all efforts had been made and the library was already established, the attention of customers is not as expectation because customers are in habit of chatting while drinking coffee rather than reading books” says Mr Truong Giang, the director of HUB cafe company In general, many companies did something for CSR, but how many percent of them did because of their volunteer or all they did because of their image? According to Ms Nguyen Hong Ha, the general manager of VCCI

in HCMC “the leaders of the companies should do CSR because of their worker first in the environment of workplace, social insurance, etc, to build a good relationship based on the belief between the employers and the employees” Some challenges of implementing CSR in Vietnam are that there are still gaps between national labor code and CoCs, there is a lack of law enforcement, lack of cooperation, lack of understanding of the benefits from the

application of CSR at factories, lead to the lack of support from employers To overview, although Vietnamese enterprises had made many efforts on implementing CSR, they still meet many challenges, not only at national level, industry level but also at corporate level

1.3 Reasons for further investigation

.CSR is the hot issue nowadays in every part in the world Vietnam is integrating into the global economy, so the country must improve its competitiveness not only through good

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products but also through good environment That why CSR should be received much more attentions and actions from the government and companies This paper aims to discover how the companies do to implement CSR in Vietnam then show some theoretical problems and the demand for managing changes related to CSR in Vietnam As such it does not claim to have all the answers and invites open exchange.

2.1 Definition and conceptualization of CSR

The term “CSR” came into common use in the early 1970s, after that there has been an intense debate among academics, consultants and corporate executives to find a definition of a more human, more responsible and more transparent way of doing business, then some definition of CSR were introduced But with the same definition, CSR is understood differently in different countries, even with different people

The definition of CSR provided by the Commission of European Communities is one of the

most frequently cited definition It defines CSR as “a concept whereby companies integrate

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social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis Being social responsible means not only fulfilling legal expectations, but also going beyond compliance and investing more into human capital, the environment and the relation with stakeholders” (Deegan, 2009)

In brief, the concept of CSR has been evolved considerably since it first emerged in the 1950s (Carroll 1999; Freeman 1984:38; Carroll and Beiler 1977; Sturdivant 1977) As a result there appears to be disagreement about what the term means, whether it should be implemented, how it should be implemented or why it should be implemented (Welford 2004; Stigson 2002)

In this paper, one concept of CSR will be introduced It is the most famous conceptualizations : Carroll (1979) four-part definition of CSR

2.1.1 Carroll's 1979-1991 conceptualization

Carroll(1979) categorized CSR in a paper on corporate social performance, along four layers which he labeled economic, legal, ethical and discretionary responsibilities He indicates that providing goods and services and making profit are the principle roles of business organizations, then emphasizes on legal aspect and later concern for ethical and discretionary aspects In 1991, his first CSR model as a pyramid was introduced, as shown in the following figure According to Carroll, the management‟s identification of the issues that are most importance to firms in a given time is necessary for high corporate social performance

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Figure 2.1.1 Dipiction of Carroll‟s (1991) CSR pyramid

Another study tested Carroll‟s CSR pyramid for a sample of 503 large Black-owned business

in the U.S., suggesting the importance of culture (Edmodson and Carroll, 1999) The survey found that while the economic component was rated as philanthropic and legal responsibilities was relatively small A further study with a culture dimension compared the views of 165

Hong Kong and 157 U.S students on CSR and found that Hong Kong students emphasized economic aspects more strongly than their U.S counterparts and gave no difference in

weighting between legal and ethical dimensions of CSR (Burton, parh, & Hegarty, 2000)

Economic

orientations orientations Legal orientations Ethical Philanthropic orientations

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Aupperle, Carroll &

Table 2.1.1: Comparison of CSR studies using Carroll‟s pyramid concept

The complex business environment that is faced by organizations nowadays implies the need for and important of on-going stakeholder management The Stakeholder Theory is discussed

in the next section

2.2 Stakeholder theory

In fulfilling their CSR obligations, firms might be expected to engage with their stakeholders,

an activity that may be labeled stakeholder dialogue to determine what might be appropriate business behavior under each of the three headings (O‟Riordan, 2006) Many definitions of

stakeholder have been introduced, in brief, stakeholder can be understood as “any identifiable

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group or individual who can affect the achievement of an organization’s objectives, or is affected by the achievement of an organization’s objectives”(Freeman and Reed, 1983) Ethical

and managerial are two branches of stakeholder theory The ethical branch of stakeholder theory indicates that all stakeholders have the right to be treated fairly by an organization and issues of stakeholder power are not directly relevant So management should manage the organization for the benefit of all stakeholders On the other hand, managerial branch of

stakeholder theory attempts to explain when corporate management will be likely to attend the expectations of particular (powerful) stakeholders In this branch of stakeholder theory,

organization will not respond to all stakeholders equally, but to the most powerful Managers should understand the two branches of the stakeholder theory to be one or the other of the absolute extremes of the ethical or managerial branch Companies are under pressure of

internal and external stakeholders as shown as below

Table 1: the presures influence on company

Figure 2.2: The pressure influence on a company

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Then, to make CSR more popular to the stakeholders, both managers and accounts need to have a full knowledge about stakeholder theory as well as the importance of CSR

2.3 Social accounting

Social accounting is not a new concept – it has been around for decades (Sustainability 1999) Then we can understand social accounting as “Social accounting is about understanding the impact of organizations on our society…the overarching context is…sustainability: both sustainability of the organization itself (the interrelation of the social, the environmental, the cultural and the financial) and sustainability of behavior which contributes to a future for the people and the planet” (Pearce 2001) Everybody can realize that any actions an organization undertakes influence not just itself but also may influence other with which it interrelates It may include the business environment in which the firm is operating, local community, and the wider global context These influences can be significant, multiple, and ambiguous In some countries social reporting as a legal requirement For instance, in France companies with over

300 employees are required to produce a social report In the UK a regulation on Pension Funds “requires trustees to state the extent to which they have taken the environmental and ethical considerations into account in fund management” (New Economics Foundation 2000) The themes of social and environmental accounting have increased the complexity of the traditional view by including both internal and external stakeholder, along with a

multidimensional view of performance (including the non-financial values)

So, the essential features of social accounting are, firstly, an endeavor to report the effects of the operation of the firm upon the society; secondly, focused on stakeholders external to the

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firm; and thirdly, voluntary So the audience of the report and the voluntary nature are two components that distinguish social accounting from traditional accounting

2.4 CSR reporting

“CSR reporting is now an expectation of business and large organizations really have no choice” Paul burke of Acona, an independent consultancy that advices clients on reporting observes Many other people also agree with this statement Because the benefits from CSR reporting are undeniable That why many big corporations all over the world have create their own CSR reporting, they also put their CSR reporting on their own websites to let stakeholders know exactly what they have done during the period of time CSR reporting is the most useful mean to help companies communicate with their stakeholders

Nowadays many Vietnam companies are considering taking to CSR reporting The conflicts between owners and employees require more tools to solve And it is believable that when owners are more friendly with employees, they will be able to talk with each other every things, then the conflicts will disappear By using CSR report, owners and employees are getting closer, then the offices will become more comfortable place for every one

From experiences of developed countries, Vietnam can apply CSR very easy There are also guidance for accountants to build CSR reporting There are also many models for CSR

reporting, such as SA 8000, AA1000, ISO 14000, GRI, etc So, corporations can use one of those models to build their own CSR reporting Besides, there are also many training programs

to let accountants know how to make a perfect CSR reporting which stakeholders can believe

in

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To overall, applying CSR into business is important, making CSR reporting is much more important Many countries in the world have implemented CSR and made CSR reporting, so there are many conveniences for Vietnam corporations to learn from them

Although there is still some problems in implementing CSR in Vietnam, with the aim of

learning from other countries, Vietnam corporations will be able to develop sustainably in the near future

3.1 Research objective

The paper aims to find the origin of CSR Besides it aims to find the reason why CSR came into Vietnam The research also takes a look on the performance of companies on CSR issue Then, prepare the awareness of management and the reality they apply CSR into their business Moreover, the research purposed to discover the level of customers‟ awareness about CSR, whether they care about CSR, and whether CSR has impact on their purchasing decision And, the research also find out the importance of implementing CSR into business as well as its benefits to consumers, companies, shareholders, etc

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3.2 Research methodology

I did this research with the support from the interview between me and many managers,

accountants and consumers

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Moreover, obtaining primary data requires skill and expertise of researchers, which matters a lot

3.4 Research method

This research mainly based on primary data Besides, secondary data also supported to

overview the reality of implementing CSR Both secondary and primary play an important role

in finishing the research

3.5 Research tool

3.5.1 Questionnaire

In this research, I use information from survey (Appendix A) the survey was done with three patterns, they are managers, consumers and accountants The interview with the manager has

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been made with 6 questions (in appendix A) those questions mainly aims to find out the attitude of the managers toward implementing CSR into their business and the reality situation

of implementing CSR in their business The survey for the consumers has 7 questions in the table in chapter 4 They are divided into two parts: the attitude toward CSR and the statement that consumers support for CSR The survey for the accountants has 8 questions in the table in chapter 4 These questions are also divided into three parts: the attitude toward CSR issue, perception of CSR reporting and the view of the importance of CSR All of three survey patterns use five-points Likert scales (1= “strongly disagree”; 5= “strongly agree)

3.5.2 Personal interview

Managers from some companies have taken part in the interview There are 7 main questions and many addition questions prepared to ask the The interview aims to find out the current CSR practice of companies

3.5.3 Annual reports

I do research based on annual report of 10 companies Those annual reports show the activities that corporations have made through many years

3.6 Data collection

The project mainly based on my primary data The question survey has been made with people

at Cau Giay District in Hanoi, students of International School, Vietnam National University Hanoi (IS – VNU), the consumer in some grocery stories and many accountants of many different companies The secondary data also find in annual reports of some big corporations

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that they have supported a lot for CSR issues

In this part of the study, we will take some examples of some typical enterprises which

received CSR Award 2009 by VCCI in collaboration with MPI, MOLISA, the Ministry of Industry and Commerce, Committee on Social Issues of the National Assembly, Vietnam General Confederation of Labor, the Police Department Environment and other international partnership organizations Then, some figures will be used to show the attitudes of

management, customers and accountants I also show my opinion about the benefits that CSR can bring to consumers, shareholders, labor and company Then, the research will point out some remain problems and demand for changing the way the government manages

4.1 Some typical corporations

4.1.1 Domesco Medical Corporation – the first prize in the implementation

of liability for workers

Mr Huynh Trung Chanh, Director General of Health Import & Export Corporation Domesco said “With the motto „For the quality of life‟, the company prides itself on product quality and environmental quality The application and management systems such as ISO 9001: 2000 and

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ISO/IEC 17025, ISO 14000, OHSAS 18000, etc, contributing of working conditions, „Green – Clean – Beautiful – Ensuring safety and hygiene action‟ and environmentally friendly All officers and employees of the company is always conscious participation of social work, contribute to poverty alleviation for provinces”

The company focuses on improving the awareness about CSR of staffs So, the company has organized many advocacy contests on Environment Protection and labor Protection for the officers in recent years And the latest contest has been taken place in 14th August 2010 The contest is really useful and helpful to the officers in the company to understand and improve the sense of responsibility in environmental protection and labor protection in their daily work This is one of the practical activities of the enterprise in contributing to green – clean – beautiful environmental protection, it also demonstrates the unique culture of DOMESCO

4.1.2 JSC Pesticides Can Tho (CPC) – Second Prize in the field of

environmental protection

“On the way to expand the market and confirms the brand of plant protection drugs and abroad, with the motto „The farmer is the same season CPC‟, CPC considered the protection of ecological environment is one of the tasks unit‟s strategy to improve business efficiency CPC has adopted stringent quality management system ISO 9001: 2000 and ISO 14001: 2004 certified by BVQI and QUACERT in all production processes, emission and waste of the company are handled thoroughly and closely monitored for chemicals escaping and not penetrate the ground The company‟s efforts have many agencies and organizations recognize with award such as “Vietnam high quality” three consecutive years from 2005 to 2007,

“Branding Your Farmer” in 2004 – 2005, particularly in 2007, the company is the only unit in Asia – Pacific received a special award for environmental protection “WORLD OF RESPECT” in the United States” said Mr Phan The Hung, general director of JSC Pesticides Can Tho

CPC revenue of more than 110 billion in 2009, exceeding the planned 21.9% and on 18thJanuary 2010- 4,108,800 million shares of CPC was officially listed on the Stock Exchange Hanoi

The company has constantly research, ensuring all aspects of product quality and develop more new products to meet the requirements arising out of agricultural production The company

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also ensures the competitive price because of the benefits of the customers Those actions has played an important role in developing the company

4.1.3 Vietnam Daewoo Motor Company South – Vidamco – third prize in the

field of environmental protection

Over the years, Vidamco constantly raise awareness of environmental protection for officials and employees, and investment in new technology in the handling of environmental pollution, always comply with the regulations on environmental protection Additionally, the company also has operations contribute to fund flood prevention, care and protection fund, handicapped children, orphans and help build a primary school for poor students in the Central Province, etc With the motto “Always find the right direction”, Vidamco ongoing commitment to bring innovative products to customers excellent Vietnamese, perfect service and positive contributions to society

4.1.4 Zamil Steel Building Vietnam company – Consolation Prize of CSR

award

In addition to business objectives efficiently, the company is clearly aware of the responsibilities of business for the work environment, social environment and climate of the region Located in the overall strategy to developing the capabilities of employees, the company constantly equip staff members with knowledge and best practices, develop their individual capabilities In addition, the company is one of the founding members of the Vietnam Green Building Council South Companies contribute significantly to education and knowledge necessary for sustainable development adapting

4.1.5 Son Ha Garment Joint Stock Company – a Prize of CSR Award

Active in the labor – intensive industries, the company has always attracted attention of labor, creating jobs for poor workers and rural labor To improve the closeness of the employees of the company, Son Ha has maintained labor productivity, increased income for workers by implementing programs to improve employment, occupational health and safety

So that the company has attracted customers to more job creation and sustainable stability for workers

Through those company, we can see that there is a strong support of CSR from some enterprises This is a positive point for CSR in Vietnam

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- People at Cau Giay District

- IS-VNU and NEU students

- Branch offices of Agribank

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The management pattern is divided into three categories base on the economic sector: Banking, Consumer goods, and Industrial The consumer pattern is divided based on the age of the respondents, and accountant pattern is divided into two categories based on sex, they are illustrated in figure 4.2

Figure 1.2 Consumer and accountant category

Age range No of customers

20-30 30-40 40-50 50-60 Above 60

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Figure 4.3 and figure 4.4 show the percentage of response from management Look at figure 4.3, we can see that almost respondents (66%) agree that creating good products, good

working conditions, and protecting the environment are CSR (statement 1) Actually, 59% among the managers assure that their companies have spent money and time on CSR

(statement 2) companies actually incur such costs in the past (statement 2) In addition, 60% of respondents think CSR help their companies get big profits, 34% of others have no idea

whereas 7% think CSR cannot bring profits to them (statement 3) Vast amount of managers disagree to let shareholders know their CSR activities clearly (38%) and 36% others do not know it they should make CSR activities clear to everyone (statement 4) Almost managers think there is a need to have an annual report on CSR (59%), on contrary, 12% others disagree

to have an annual report on CSR because they think it would cost them a lot (statement 5) Only 23% of respondents think CSR will make investors pay more attention to their

companies, but 36% others have no idea and 23% other disagree with that (statement 6)

Figure 4.3 Distribution of responses from management survey

Statements

5 4 3 2 1 Management’s attitude toward CSR issues

1 Creating good products, good working conditions,

competitive price and protecting the environment is

the corporate social responsibility

Management’s perception on CSR reporting

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4 Company should make its activities about CSR

7 To develop in 21st century, company must

implement CSR on its business

5= strongly agree, 4=agree, 3=neutral, 2=disagree, 1= strongly disagree; #- number of choosing

A large portion of respondents (58%) believe that to make their companies develop sustainably

in 21st, they should implement CSR on their business, and 35% other think without CSR

activities, their companies still develop sustainably (statement 7)

In general, most of managers think that CSR is good for them and they should apply CSR into their business, make CSR clear to their stakeholders and have an annual report on CSR

Almost no one denies the benefits CSR bring to them However, CSR has been apply by only half of them It is still a small figure Below, figure 4.4 will show more detail about

distribution of responses from management survey

Figure 4.4 Distribution of responses from management survey (percentage)

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