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TAP CHi CUNG THIfdNG NGHIEN ctfu MOT SO NHAN TO ANH HlJCfNG DEN THl/C HIEN TRACH NHIEM XA HOI CUA CAC DOANH NGHIEP THUOC TAP DOAN DET MAY VIET NAM • VUCiNG THI THANH TRI - TRL/dNG DLfC THAO TOM TAT: Nghien effu dffdc lien hanh li'en cd sd tdng hdp va danh gia cac cdng trinh nghien cffu cua cac tac gia va ngoai nffde ve thffc hien trach nhiem xa hpi (CSR), de qua chi c^e nhSn td anb hffdng ddn thffc hien CSR cua cac doanh nghiep (DN) thupc TSp doan Ddt May Viet Nam (Vmalex) nham eung cS'p cd sd ly luan cho viec thffc hien CSR cua cac DN Kd't qua nghien cffu ehi cd nhan id' Idn anb hffdng ddn thffc hien CSR cua cac DN thudc TSp doan la: (1) Hoach dinh chien Iffdc cua DN; (2) Van hda nhin van cua DN; va (3) Thdi gian, qui mo doanh thu v^ sd' nam boat ddng cua DN Tiif khda: Traeh nhigm xa hoi, thffc hien trach nhidm xa hdi, doanh nghidp Tap doan Del May VielNam Cac khai niem quan 1.1 Trdch nhiem xd hdi vd cdc cduphdn cda trdch nhiem xd hoi Cac nghidn cffu ve CSR eua DN den vSn dang la md'i quan tam Idn cua cac nha nghien effu CSR va cac khai niem nhff iff each cdng dSn cua DN (DN dffde coi nhff mot cdng din, ed iff each nhff mdi cdng dan) va hieu qua xa hdi cua DN nhan dffdc sff quan lam ve ca ly thuye't va thffe tiin (Carroll, 1979) Cdc ly thuyd't ve CSR ed tinb ke' thffa cao, eae nha nghien effu da thffdng xuyen cap nhat, kiem Ira cac de xua'l, ddng thdi dffa eae ca'u true mdi, cac md'i hdn he mdi ciia CSR So 13-Thong 7/2019 (Bakker el al., 2005) Theo dd, CSR cua DN la mpt khai niem rpng, bao ham iff luan thu phap lual, bao ve mdi trffdng, quyen va phuc ldi eua ngffdi lao ddng, tham nhung, quan tri DN (White etal.,2017) Theo Carroll, CSR bao gdm iTnh vffc chinh gdm: trach nhidm vdi tang trffdng kinh td, tuan thu lu|l phap, trdch nhiem vdi eac van de dao dffc va cudi ciing la traeh nhidm tinh nguyen (Carroll, 1979) Cung theo Carroll, trach nhiem kinh te' la trach nhiem dau lien va trffdc bet cua DN, dd la van dd Iff nhien mang tinh ban chat, DN dffdc gia dinh la cd irach nhiem san xua't hang hda va djch QUANlRI-qUANiy vu ma xa hdi mong mud'n (Galbreath, 2010) Trach nhiem phap ly, song song vide xa hoi tan vdi vai trd eua DN la san xui't, kmh doanh tim kie'm Idi nhuan, xa hdi cung dat nhffng quy tac cd ban (luat phap) dffa vao ma DN van hanh (Carroll, 1979, Galbreath, 2010) Trach nhiem dao dffe la nhffng mong ddi eua xa hdi ma khdng dffdc quy dinh luit, doi bdi DN phai dapffngnhffng yeu cau, chuan mffc eao hdn la luat phap (Carroll, 1979) Trach nhiem linh nguyen la cac trach nhiem mh xa hdi khdng bat budc, phdp luat khdng yeu cau, tham chi hoan loan khdng ton hai dd'n dao dffe ne'u khdng thffe hien (Galbreath, 2010, Carroll, 1979) Dd cd the la ddng gdp tff thien, dao lao cho nhffng ngffdi khd co kha nang lao ddng, trd giup nhffng ngffdi nghien ma luy (Carroll, 1979), dau Iff vao cac cdng trinh phuc ldi dia phffdng (Galbreath, 2010) 1.2 Trdch nhiem xd hdi vd thtfc hien thtfc trdch nhiem xd hdi Trong nghien cffu nay, nhdm lac gia sff dung khai niem CSR cua Maignan va cdng sff, dffpc xay dffng dffa tren quan diem cua Carroll vd phan ca'u lao eua CSR, Iheo "CSR cua mdt DN la mffc dd ma DN dd dap ffng nhffng traeh nhiem ve kinh le', luit phap, dao dffc va nhffng trach nhiem mang linh linh nguyen khac ma nhffng ngffdi hen quan mong ddi d hp" (Maignan et al., 1999, Maignan and Ferrell, 2000, Maignan and Ferrell, 2001, Galbreath, 2010) Trong dd, Maignan va edng sff cho rang CSR la mffc dp dap ffng vdi ddi hdi cua xa hdi ndi ehung, nhff vdy, khai niem da bao ham sff thffc hien CSR cua DN Ndi each khae, khai nidm CSR cung chinh la khdi niem thffc hien CSR Cac htfdng nghidn cii'u ve thffc hien CSR cac DN Tuy cd rd't nhieu nghidn effu ve CSR, nhffng cac nghien cffu ihffdng cd hffdng chinh la cdc kien thffc !>' thuye't CSR va truyen thdng, cdng bd CSR Nhffng nghien cffu hffdng tdi truyen thdng va cdng bd' CSR thffdng tim hidu cdc yeu td' anh hffdng Id) viec DN quyel dinh truyen thdng, cdng bd mffc thffe hien CSR tdi nhffng ngffdi lien quan (khach hang, eac nha ho^l dong xa hdi, cac cd quan quan 1^ nha nffdc ) O gdc dp khac, edc nghien cffu ve kidn thffc ly thuyet CSR, thffdng dffdc chu trpng hdn (Alcaiiiz el al., 2010), vdi md'i quan lam cbinb cua cdc nghien effu la tim hieu xem nhffng ydu Id' nao anh hffdng tdi va bi anh hffdng bdi mffc dd thffc hign CSR cua cac DN Cdc nghien cffu vd kie'n thffe ly thuye't lai dffde chia lam nhanh Nhanh d^u tidn Id cdc nghien cffu danh sff quan tim tdi cdc yeu to' thuc day DN Ihffc hien CSR (dau vao cua CSR), nhff cac nghidn cffu cua: (Sehoulen el al., 2014); (Zheng and Zhang, 2016); (Zheng and Zhang, 2016); (ElBassiouny and Letmalhe, 2018); (Khurshid et al., 2018); (Pasricha et al„ 2018); (Shnayder and Rijnsoever, 2018) Nhdnh thff hai la cac nghien cffu hffdng sff tap trung vao ke'l qua cua viec Ihffc hien CSR (dau eua CSR), nhff cac nghien effu cua: (Perez and Bosque, 2013); (EI-Kassar el al., 2017); (Wood et al., 2018) Muc lieu la tim hieu cdc nhin td' dnh hffdng tdi vide thffc hien CSR cua cdc DN, tdc gi^ lffa chon cdc tie'p can iheo dau vao, lffc la dat trpng tim nghien cffu xem cd nhffng nhan id' nao anh hffdng tdi thffc hien CSR cua eae DN Ly thuyd't dffdc su" dung cac nghign cffu ve thffc bi^n CSR Hien nay, cdc Iy thuyet dffdc sff dung dd nghien cffu vd thffc hien CSR cua DN khd da dang, nhffng dffdc nha nhieu nghien cffu sff dung la Iy thuye't chinh, gdm: Mo hinb kim Iff thdp CSR eiia Carroll (1979) va thuye't Quan tn cde ben lidn quan cua Freeman (1984) (Perez and Bosque, 2013) 3.1 Thuye't qudn tri cdc ben lien quan cua Freeman Cac ben lien quan la khdi niem dau lien dffdc dinh nghTa bdi Freeman Theo Freeman, cac ben lien quan la "ba't ky nhdm hay ea nhdn nao bi dnh hffdng bdi hoae cd the anh hffdng tdi viec dat dffde muc lieu cua td ehffc" (Freeman and McVea, 2001) Cac ben lidn quan cd the la: cd ddng, nhin vien, khach hang, nha cung cap, cdng ddng va cac nhdm khac (Freeman and MeVea, 2001) Mdt each tff nhidn, xui't phdl tff dinh nghia iren, eae ben hen quan la mdt eac ly thuye't ndn tang dffdc siJ dung nghien cffu ve CSR Quan diem cua Freeman nhin dffdc sff ddng linh So 13-Thang 7/2019 99 TAP CHi CONG THIfffNG Hinh: Mo hinh quyin life cua cac ben hCtu quan Nguon: R Edward Fret 1, Andrew C Wicks Bidhan Parmar, (2004) "Stakeholder Theory" and "The Corporate Objective Revisited" Organization Science Voi 15(3) pp 364-369 cua mdt sd nha nghien cffu, lieu bieu eho nhffng nghien cffu di theo hffdng nay, nhff: (Clarkson, 1995); (Decker, 2004); (Maignan and Ferrell, 2004) (Xem hinh) 3.2 Md hinh CSR Kim ttf thdp cua Carroll Day la mdi ly thuye't ndn tang da dffdc nhae nhieu d tren, dffdc nhieu nha nghien cffu thffa nban va xay dffng cac gia thuyet nghien cffu dffa tren md hinh Carroll da dffa khdi niem ca'u CSR, gdm: traeh nhiem kinh td, luat phdp, dao dffc va trach nhiem tinh nguydn (Carroll, 1979) Tuy nhien, cung vdi sff phdt trien cua cac nghien effu ve CSR, Maignan va cong sff da dffa quan diem dffdc nhieu sff ung hp ede nha nghien cffu khdc, dd la phan ca'u ciia CSR cd vai tro nhff (Maignan et al., 1999, Maignan and Ferrell, 2000, Galbreath, 2010) Ddng thdi, Maignan va cdng sff cung dffa dinh nghTa vd CSR, tao cd sd ly thuye't vffng chdc eho cac nghien cffu sau (Galbreath, 2010) Ra't nhieu nha nghien cffu da siJ dung md binh kim tff thdp ve CSR cua Carroll eac nghien cffu cua minh ve thffe hien CSR d cdc ITnh vffc khac nhau, d cac nen van hda khac nhau, nhff: (Wartick and Cochran, 1985); (Maignan et ^1., 1999); 100 So 13-Thang 7/2019 (Joyner and Payne, 2002); (Schwartz and Carroll, 2003); (Galbreath, 2010) Cac nhan td'anh hffdng tdi thu'c hi$n CSR Hoach dinh chie'n Iffde dffdc dd xua't la mdt bidn ddc lap ddng vai trd quan dd giai thich mffc dp thffc hien CSR eua DN Chid'n Iffdc kinh doanh va CSR cd xu hffdng cang giao thoa, lich hdp, hdi tu vdi (MeManus, 2008) Tiep Iheo la van boa doanh nghiep, dac biel quan lam de'n van hda nhan van cua DN, dffdc xem la cd anh hffdng de'n thffc hien CSR ciiaDN Bdi vi eae gid tri, cae niem tin, sff chia se eac boat dpng anh hffdng de'n hanh vi, dd van hda nhan van ciia DN ed lien quan de'n tbffc hien CSR (Wood, 1991; (Galbreath, 2010) Ben canh dd, edc nhdn to' lien quan de'n thdi gian, qui md lao ddng, doanh tbu cua doanh nghiep cung dffde nhieu tae gia de cap de'n 4.1 Hoach dinh chien lUtfc Hoach dinh chidn Iffde la mdt ye'u to' dffdc nhidu nha nghien cffu nhae ddn nhff la mdt phan quan trpng anh hffdng tdi thffe hien CSR eua DN Mdt cdc phffdng each chinh de cac ben hen quan, nhff: ngffdi tieu diing, nha cung cap, cae QUANTRI-QUANLY Id chffc xa hdi, cac cd quan qudn Iy, cd ddng, ngffdi lao dpng mong mud'n hay lao dp lffc len thffc hien CSR cua DN bSng viec yeu cau eac DN phai lang cffdng hoach dinh chien Iffde hffdng tdi hp (Galbreath, 2010, Carroll and Hoy, 1984) Thdng qua danh gid mdi trffdng ca ben va ben ngoai, DN se tang cffdng thffc hien mdt sd va'n de cd tinh chat phi thi trffdng nhff: banh xff ed CSR vdi cdng ddng va mdi trffdng Iff nhien (Fineman and Clarke, 1996) Ndi cdch khac, cac DN phai trien cac nghien cffu ve mdi trffdng kinh doanh, sau the hien vao dinh hffdng chidn Iffde eua minb va ddng thdi dffa eac phan ffng phil hdp bdng each thffc hien cdc CSR (Galbreath, 2010, Carroll and Hoy, 1984, Burke and Logsdon, 1996) Theo cdc nha nghien effu, chien Iffdc ed hai phffdng phap xay dffng Thff nha't Id phffdng phap xay dffng chi ddn thuan dffa tren kinh nghiem, khdng mang tinh nha't quan, khdng cd ke hoach (Galbreath, 2010) Thff hai la phffdng phap xay dffng mang tinh ke' boach eao, xay difng chie'n Iffdc dffdc coi la mdt viee ihffdng xuydn, lap di lap lai, loan dien va cd he thd'ng Vdi phffdng phdp xay dffng chie'n Iffdc thff hai, hoach dmh chien Iffde Ihffc sff ddng vai tro dnh hffdng ldi viec thffc hien CSR cua DN (Galbreath, 2010, Kalyar et al., 2012) Hoach dinh chien Iffdc chinh thffe, thffc sff lao dieu kien cho nha quan ly xae dinh dffdng chien Iffdc diing dan va thich hdp cho DN (Andersen, 2000) Cdc ben lien quan ihffdng dffdc chia hai nhdm, ben ngoai, gdm: ngffdi tieu dting, nba cung ffng, chinh phu, cac td chffe doan the, xa hpi, mdi trffdng ; va ben DN, nhff: eo ddng, ngffdi lao dong Hai nhdm lai cd yeu cau khdc ve CSR ma DN phai thffc hien de dap ffng yeu cau cua ho, ddi hdi hoach dmh chid'n Iffdc cua DN phai hffdng vd phia hp Dieu ed nghTa, cac DN phai xay dffng chidn Iffde cua minh hffdng theo ddng thdi khia canh ben va ben ngoai Do dd, hoach djnh chie'n Iffdc dffde xem xet dffdi hai gdc dp, hai xu hffdng quan trpng la: hoach dinh chie'n Iffde dinh hffdng ben va hoach dinh chie'n Iffdc dmh hffdng ben ngoai, day cung chinh ia hai phan quan ciia hoach dinh chie'n lifde (Galbreath, 2010, Kalyar etal., 2012) 4.2 Vdn hda doanh nghiep Nhieu nghien cffu da ham y rang, van hda DN ciing la mpt ye'u td'anh hffdng manh tdi viee Ihffc hien CSR ciia DN (Galbreath, 2010, Wood, 1991) Van hda DN de cap de'n cdc gid tri, niem tin ma cac vien cua DN nam giff (Kalyar et al., 2012) Cac gia iri dmh hinh mffc dd thffe hien eae hanh vi kinb doanh cd trach nhiem hoac vd trdch nhiem (Kalyar et al., 2012), phan anh y thffc traeh nhiem vdi cac ben lien quan la dieu kien, tien de cho DN vffa cdng kinh doanh ben vffng vffa dam bao hanh vi dao dffc (Sinclair, 1993) Van hda DN eiing gdp phan dinh hinh len cac hanh vi dao dffc quang eao, dd'i xff vdi ngffdi lao ddng, vdi eha'l Iffdng san pham va dich vu cffng nhff ffng xff vdi khdeh hang (Herndon el al., 2001) Vdn hda DN ciing vdi dinh hffdng van hda nhan van cua DN anh hffdng tdi hieu sud't tong the cua DN va bao gdm hai phan quan trpng la dinh hffdng van hda vd cffdng dd van hda deu anh hffdng tdi thffc hien CSR cua DN (Galbreath, 2010) Chdng ban, mdt dinh hffdng van hda ctia DN mang tinh canh tranh, ea nhdn (tffc la DN cd van hda tap trung vdo cac tffu cd nhan, kiem sodt thay vi pbat trien mdt mdi irffdng hdp tac), cac ca nhdn DN se cd xu hffdng de cao va ffu lien eho nhffng thdnh qua eiia chinh ho, DN ciia hp, xac sua't ciia viec quan tam tdi ngffdi khac, ldi ldi ich cua ngffdi khac it dffde COI trpng hdn Hau qua la nhu can va ldi ich ciia cdng ddng, cua cdc ben lien quan nbieu kha ndng bi bd qua va ga'n vdi dd la mdt mffc thffc hien CSR thap (Galbreath, 2010, Kalyar et al., 2012) Them nffa, cde khia eanh ve van hda, vanhda nhan van dffdc coi la mdt khia canh ddng vai trd chii ydu DN, dd la sff tap trung vao ngffdi, hdp tdc, lam viee nhdm, ddng cam Id sff cham sdc Idn gan vdi viec cac vien ky vpng va dffdc ky vpng se hd trd va cdi md cac md'i quan he (Kalyar et al., 2012) Van hda nhan van mang tinh xay dffng, hdp tae hdn la canh tranh, Iam eho cdc mdi quan he giffa eae vien DN va giffa DN vdi cac ben lien quan trd nen hai hda, dd chiu hdn Dodd, van So 13-Thang 7/2019 101 lAPCHiCONClHIIdNG hda nhan van dffdc chu trpng, cdc vien va DN khdng chi quan tam tdi nhu cau va ldi ich rieng cua hp ma quan tam va tbffc hien cdc hanh vi mang lai ldi ich eho xa hdi va eae ben lien quan (Galbreath, 2010) va la ed sd ciia viec thffe hien CSR cdc DN (Kalyar et al., 2012) Tran va Jeppesen (2016) nghien cffu d Viet Nam ve CSR eung da dd cap tdi sff anh hffdng cua vdn hda DN ldi ihffc hien CSR cua DN Tuy nhien, theo cac tdc gia, eac ky vpng ve van hda DN va xa hdi chi dnh hffdng tdi cdc CSR kbdng chinh thffe va nghien effu mdi ehi dffng d dinh tinh (Tran and Jeppesen, 2016) 4.3 Thdi gian hoat dong, sdlUOng lao ddng, doanh thu Cdc DN Idn thffdng cd xu hffdng thffc hien CSR nhieu hdn, ho cd tdc dpng ldi xa hdi Idn hdn la eae DN nhd (Cowen et al., 1987) Thffdng quy mo cua DN dffdc the hien dffdi hai gdc dd chinh, la: sd' Iffdng lao ddng va quy md vd'n Hai ye'u Id' lai chiu tae ddng manh ciia thdi gian boat ddng ciia DN, thdi gian hoat ddng ciia DN cdng ddi thi quy md eQa DN eang Idn (Zheng and Zhang, 2016) va ihdi gian hoat ddng eua DN thffdng dffdc tinh bang so'nam hoat dpng ciia DN (Pasricha et al., 2018) Cae ye'u td'nay thffdng ddng vai trd la eac bidn kiem sodt quan anh hffdng tdi ihffc hien CSR cua DN (Pasricha et al., 2018, Sehoulen et al., 2014, Shnayder and Rijnsoever, 2018) Dae biet vdi cac DN del may, Id nganh cdng nghidp sff dung rat nhidu lao ddng, so' Iffdng Iao ddng dffdng nhff ddng mdi vai tro Idn hdn dd'i vdi viec thffc hien CSR nha't la ngffdi lao dpng lai la mdt cac dd'i iffdng chinh Ehu hffdng ldi ich tff cac chinh sach, boat ddng CSR ciia DN Ngoai ra, viec tbffc hien CSR cua cdc DN del may Viet Nam cdn phu thudc nhieu vao ludt phdp eiia dd't nffde ma DN xua't khau san pha'm, do, DN eang ed quy md doanh thu Idn thi eang chiu sff tac dpng tff phia khach hang, chinh phii ciia nffdc nhdp khau ve thffc hien CSR (Galbreath, 2010, Maignan and Ferrell, 2000 Maignan et al., 1999) Nhff vay, cd the ndi, vdi DN del may thi so' Iffdng lao ddng, sd' nam hoat ddng vd doanh thu cd kha nang se anh hffdng Edi thffe bien CSR eiia DN Ke't luan Dffa tren long hdp va phdn deb eac nghien cffu vd ngoai nffdc cho tha'y, la mdt mang nghien cffu quan trong, nhffng dffdng nhff eac yeu td' dau vao ciia CSR ehffa dffdc cac nha nghien effu bd'i canh Viet Nam ehu y nhieu Phan Idn cdc nghien cffu ddu hffdng trpng tam vao nghien effu ldi ieh ciia CSR nhff: CSR vdi bleu qua hoat ddng ciia DN; CSR la nguyen nhdn dffa den sff bdn vffng tang trffdng (Long, 2015); CSR lang cffdng kha nang quan tri DN (Luu, 2012a); CSR va truyen thdng CSR (Bilowol and Doan, 2015); CSR vdi thffdng hieu (Luu, 2012b); CSR vdi tdng cffdng hpc tap va chia se tri thffc, Eff tang kha nang canh tranh (Luu, 2013a, Luu, 2013b)., Tff do, cdc nha nghien cffu lap luan rang: sff mong dpi Iff cdc ldi ich thu dffdc thffc bien CSR, nhff cdc gid tri gia lang tff cd ddng; sff thien chi ciia khach hang., se thue day cac DN nang cao mffc dp Ihffc hien CSR (Long, 2015) Tuy nhien, cdc ket qud khdng phai luc nao cung mang lai Ipi ieh, nha'l la cdc ldi ich trffdc mdt eho DN, do cdc DN van cd the khdng thffc hien CSR ciia minh, nha't la thffc te van cdn nhidu DN Viet Nam cho rdng CSR la mdt sff lang phi, xa xi eiia cac nffde phdt tridn (Bilowol and Doan, 2015) Vi vay, nghien effu ve cac ye'u td'd^u vdo ciia CSR van he^t sffc can thie't va vdi eac nghien cffu hien vd CSR d ca cac nffde phffdng Tay va cac nffdc dang phdt trien nhff Viet Nam thi nghien effu ve eac nhan td'anh hffdng ldi thffc hien CSR ciia DN ndi chung, dd cdc nhan Ed' nhff boach dinh chie'n Iffde va van hda nhan vdn ciia DN anh hffdng Edi Ihffc hien CSR ndi rieng, vdn la mdt khoang trd'ng can phai ed them cae nghien cffu de bd sung eae hieu bie't ve nhan lo anb hffdng de'n thffe hien CSR cac DN thudc Vinatex • TAI LIEU THAM KHAO: ALCAIZ E B., HERRERA A A , PEREZ R C & ALCAMl J.J R 2010 Latest Evolution of Academic Research in Corporate Social Responsibility: an Empirical Analysis Social Responsibility Journal, Vol.6, pp 13 102 So 13-Thdng 7/2019 qUANIRI-qUANlV BOWRIN, A li 2013 Corporate social and environmental reporting in the Caribbean Social Responsibility Journal Vol.9, pp.22 BURKE, L & LOGSDON, J M 1996 How Corporate Social Responsibility Pays Off Long Range 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Evidence from China Chinese Management Studies, Vol 10, pp 23 So 13-Thdng 7/2019 103 TAP CHJ CONG IHlMNG Ngay nhan hai: 13/6/2019 Ngay phan bien danh gia va sii'a chii'a: 23/6/2019 Ngay cha'p nhan dang bai; 3/7/2019 Thon^ lin liic gia: ThS VlJCfNG THI THANH TRI TS TRl/CfNG DLfC THAO Tri^oTng Dai hoc Thang Long FACTORS AFFECTING THE IMPLEMENTATION OF SOCIAL RESPONSIBILITY OF UNITS UNDER VIETNAM NATIONAL TEXTILE AND GARMENT GROUP • Master VUONG THI THANH TRI • Ph D TRUONG DUC THAO Thang Long University ABSTRACT: By reviewing and evaluating domestic and foreign researches on the implementation of social responsibility (CSR), this study is to indicate the factors impacting the CSR implementation of units under Vietnam National Textile and Garment Group (Vinatex) This study is expected to provide theoretical basis for the CSR implementation of enterprises The study's results show that there are three major factors affecting the CSR implementation of Vinatex's units, namely: (1) Strategic planning of unit; (2) Humanistic culture of unit; and (3) Time, revenue scale and number of business year of unit Keywords: Social responsibility, implementation of corporate social responsibihly, Vietnam Textile and Garment Group 104 So 13-Thdng 7/2019 ... ra, viec tbffc hien CSR cua cdc DN del may Viet Nam cdn phu thudc nhieu vao ludt phdp eiia dd't nffde ma DN xua't khau san pha'm, do, DN eang ed quy md doanh thu Idn thi eang chiu sff tac dpng... and Ferrell, 2000 Maignan et al., 1999) Nhff vay, cd the ndi, vdi DN del may thi so' Iffdng lao ddng, sd' nam hoat ddng vd doanh thu cd kha nang se anh hffdng Edi thffe bien CSR eiia DN Ke't luan... de cap de'n cdc gid tri, niem tin ma cac vien cua DN nam giff (Kalyar et al., 2012) Cac gia iri dmh hinh mffc dd thffe hien eae hanh vi kinb doanh cd trach nhiem hoac vd trdch nhiem (Kalyar et
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