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M6i quan he gifra nigm tin \l tliyc thi trach nhiem xa hoi cua doanh nghiep, cam kk va y djnh tieu dung san pham Yen Sao Le Chl Cong Khoa Kinh ti, Truang Dgi hgc Nha Trang Email; conglechi@ntu.edu.vn Ngiynhan: 12/4/2016 Ngay nhan ban sua: 01/6/2016 Ngay duyet dang: 25/11/2016 Tom tat: Nghien cim ndy kiim dinh mdi quan hi giita niim tin ve niim tin thuc thi CSR gidi thich cam kit vd y dinh sit dung sdn pham Yin Sao Mot mdu nghien citu thugn tien vdi 259 khach hdng dia phuang da dugc thu thap Kit hgp ly thuyit trdch nhiem xa hdi vai ly thuyit hdnh vi vd dp dung md hinh phucmg trinh cdn bdng cdu true di ddnh gid tin cay, gid tri phan hiit, gid tri hoi tu ciia cdc thang ciing nhu kiim dinh mdi quan he giita cdc khdi niim md hinh Kit qud chimg minh su cdn thiet phai xem xet mdi quan hi giiia niim tin ve thuc thi CSR viec gidi thich cam kit vd y dinh sit dung sdn pham Yin Sao Nghien dm cung cdp thdng tin thuc su hitu ich cho doanh nghiep nhdm thuc thi tdt han CSR gdp phdn thiic day y dinh vd cam liet sit dung sdn pham Yin Sao cua khach hdng Tu- khoa: Trach nhiem xa hdi; niem tin; cam kdt; y dinh; Yen Sao The relationship between trust to corporate social responsibility, commitment and intention to use the Salaganes Nest Abstract; This study tests the relationship between trust to corporate social responsibility in the explaining commitment and intention to use the Salaganes Nest Data used in this study was collected from a sample of 259 local customers The theory of Corporate Social Responsibility and the theory of Behavior are expanded and applied the Structural Equation Modeling (SEM) in order to test the relationships between the constructs, and to evaluate their reliability and the validity As expected, thefindingshighlight the importance of incorporating the roles of trust to corporate social responsibility in order to explaining commitment and intention to use the Salaganes Nest The research results provide useful information for enterprises for better enforcement of corporate social responsibility to enhance the using Salaganes Nest of customer Keywords: CSR; trust; commitment; intention; Salaganes Nest Giisi thigu Trach nhiem xa hdi cua doanh nghiep (CSR) la mot thuat ngvl cd mot qua teinh phat teiln lau dai (Bowen; 1953) Trong sudt 65 nam qua, CSR dugc ^ - ^ u uquan tam dac biet thdng qua cac cong teinh nghien ciiu ca ly thuygt va thyc nghiem (Carroll, 1999) Nghien cuu vg nhan thiic CSR cua khach hang va hanh vi mua hang cua hp da dugc thyc hien d cac ^^^/^ P^at hien (Aaker, 1996; Boonpattarakan, f 2) Doanh nghiep thyc thi tot CSR cd tac ddng hch eye den hanh Vl mua hien tai va y dinh mua ^ n g cua hgteonghrang lai (Boonpattarian, 2012) ^^^^ ^.^ ^^^^ ^.^^ ^^.^ ^^^^ ^, ^ ^^^^ ^^ >,^ Tit nhitng nam 90 cua the ky 20, CSR dugc xem la mot nhihig ygu td chinh giup cdng ty nang cao nS'-i; Ijc canh hanh va hudng den phatteidnbin vGti 'iTolI, 1999) cSR va day la ly chinh giai thich tai cac cdng ty phai thyc hien cac hoat dgng lien quan din CSR (Boonpattarakan, 2012) Nghign ciiu cua Chen (2009) da chung minh nilm tin cua khach hang vl Mng 12/2016 85 Kinii ty'iiat [« viec thyc thi cam kit ddi vdi CSR se la ddng lyc Idn giup hg cd y djnh mua hang va cam ket gan bd lau dai vdi san pham cua doanh nghigp Hiu hit cac nghign cilu tich hgp mdi quan he giila nilm tin vl thyc thi CSR ciia khach hang ciing nhu y dinh va cam kdt mua san pham dugc thyc hien d cac qudc gia phat trien (MoUen & Wilson, 2010; Kwon & Schumann, 2010) hoac tilp can dya hdn khach thg nghien cira la ngudi tigu dimg cac loai san pham khac (Kwon & Schumann, 2010) Nghign cira nhan thay rangteongdieu kien khac vg dac digm phatteignkinb tg - xa hdi va nhan thirc ciia ngudi tieu dung, kha nang img dung cac ket qua nghien cilu tren vao bdi canh qudc gia dang phat trien nhu Viet Nam can dupe quan tam nghien cira Trong khi, cac ddng san pham Ygn Sao cua Cdng ty TNHH Nha nude Mot vign ygn Khanh Hda dang tang tradng nhanh nhung phai ddi mat vdi nhidu van de lien quan dgn an toan thyc pham va teach nhiem ddi vdi site khde cdng ddng Mac du cdng ty da thyc thi nhiing ndi dung lidn quan dgn CSR nhung dg khach hang nhan thiic dupe viec lam cua minh tit dd hinh niem tin, y dinh ciing nhu cam kgt tieu dung lau dai san pham Ygn Sao bdi canh canh teanh khde Het dang la vin dl can quan tam Vi thg, hieu dugc mdi quan he giila nilm tin thyc thi CSR, y djnh, cam kit su dung san pham Ygn Sao cd y nghia hgt sire quan trpng cho nhung nha quan ly kinh doanh thyc phim ndi chung va Ygn Sao ndi rigng Nghign cira cd muc tidu kigm djnh mdi quan he giila nhan thirc nilm tin thyc thi CSR, y djnh va cam ket tigu dimg san phim Yin Sao Kiln thiic vl niem tin thuc thi CSR, y dinh, cam kit tigu dimg san phim cua khach hang se thyc sy cd ich cho nghign cuu va quan ly kinh doanh thyc pham tai Viet Nam Co sd ly thuylt va mo hinh nghien ciru 2.1 Ly thuyet trdch nhiem xa hoi cua doanh nghiep Dgn nay, thuat ngu CSR dang dupe hiiu theo nhigu each khac Theo Bowen (1953) thi CSR la nghia vy cua doanh nhan dl theo dudi cac chinh sach, cac quylt djnh, hoac thyc hien chudi cac boat ddng dupe xa hdi mong dpi xet vl myc tieu va gia tri, nhim muc dich tuygn trayin va kgu gpi ngudi quan ly tai san khdng lam tdn hai din cac quyln va lgi ich cua ngudi khac, kdu ggi Idng tir thien nhim bdi hoan nhirng thiet hai cac doanh nghigp lam tdn hai cho xa hdi Thyc thi CSR da duac cac nha Sd 234 thdng 12/2016 quan ly tilp can nhu la mot nhiem vy trgng tam hong viec phat teiln bin viing cua doanh nghiep, la mot nhan thiic mgi mang tinh hilt ly hon so vdi nhiing suy nghi trade day la chi quan tam den nhiing lgi ich trade mit (Carroll, 1999) CSR lien quan din nhiing quylt djnh va hanh dgng dugc thyc hien bdi doanh nghiep vugt len hen nhiing lgi ich kinh tg, dd la nhiing nguygn tic dieu chinh mdi quan he giila doanh nghiep va xa hdi (Carroll & Shabana, 2010) Wu & Lin (2014) nhin nhan CSR la sy cam kit cua doanh nghiep ddng gdp vao viec phat teiln kinh tg bin vimg, thdng qua nhiing hoat ddng nham nang cao chit lugng ddi sdng cua ngudi lao dgng va cac vign gia dinh hg, cho cdng ddng va toan xa hdi, theo each cd lgi cho ca doanh nghiep ciing nhu phat trien chung cua xa hdi Dil dugc dign dat theo nhieu each khac song ndi ham chinh ve CSR ca ban cd mot sd digm chung la: (i) ben canh nhiing lgi ich tu sy phat teiln ciia timg doanh nghiep phu hop vdi phap luat hien hanh thi bp phai gan kgt vdi lgi ich phat trign cdng ddng va xa hdi; (ii) CSR the hien ung xu cua doanh nghiep ddi vdi cac ddi tuong bilu quan hong qua teinh san xuat kinh doanh; (iii) CSR bao ham khia canh doanh nghiep bao ve tai nguyen, mdi tradng ciing nhu teach nhiem chung vdi lgi ich cdng ddng xa hdi 2.2 Cdc thdnh phdn cdu thdnh trdch nhiem xa hoi cua doanh nghiep Carroll (1991, 1999) phat teiln md hinh kim ty thap vdi 04 phin ciu CSR cua mot doanh nghiep bao gdm: (i) trach nhiem kinh tl; (ii) trach nhiem phap ly; (iii) teach nhiem dao due va; (iv) trach nhiem tit thien CaroII cho ring sy gin kit giua cac phin ciu CSR nhu la nln tang dg doanh nghigp phat triln bin vimg Nghien ciiu cua Wu & Li (2014) nhin manh sy cin thilt phai tich hgp bdn phin ciu CSR vao md hinh nghign cira nilm tin va sy gin bd thuang hieu cila khach hang Nghien cuu cua Dahlsrad (2008) bd sung them phan thit nam (v) hach nhiem mdi tradng Nghien cira kg thira cac tilp cantegnva xem xet nam phin ciu CSR 2.3 Tich hprp khdi niem niem tin md hinh CSR Khai niem nigm tin da dugc nghign cira nhigu ITnh vyc khac tit tam ly hgc den quan ly kinh doanh, quan ly xa hdi (Cheung & Lee, 2000) McKnight & cdng sy (2002) cho rang sy tin tudng 86 vao san pham/cdng ty lign quan din ca nhan tin hidng, hoac sSn sang su dyng san phim dl thda man nhu cau nao dd Mute & Moray (1996) da md ta sy tin tudng san pham chu ylu dya tegn nhan thuc ciia khach hang ve kha nang cua nd Nghien cilu gin day cho rang niem tin bao gdm nhilu khia canh: (i) ben uy thac niem tin mong dgi, tin tudng, ky vgng ben nhan uy thac se mang lai nhiing Igi ich, sy thuan lgi hoac chi it cung khdng gay nhiing bit lgi ddi vdi hg (Cheung & Lee, 2000); (ii) Khdng cd sy dam bao hoan toan nao vl viec ngudi dugc ily thac se lam theo mong dgi cua ngudi uy thac, digu chiing td rang kha nang nhan thilc cua kiem soat hanh vi nhan thiic se ddng mot vai ted quan tegng teong gia tang nigm tin ddi vdi san pham/djeh vu; (iii) bgn uy thac tin tudng vao sy toan ven cua tao tac cdng nghe, ky thuat cila san pham, nai ma qua teinh cua nd dugc xay dyng theo mot each nhu long tin d ngudi tigu dimg (Koo & Wati, 2010) Ddi vdi khai niem CSR, cac khia canh nilm tin dugc tich hop md hinh CSR bao gdm: Niem tin vi cam kit thuc thi trdch nhiem phdp ly cua doanh nghiep Trach nhiem phap ly cua doanh nghigp the hien thdng qua cam ket cua hp vdi xa hdi thdng qua hanh ddng cy thg nhu: nop thue day du, dung han; san xuat kinh doanh dung quy dinh phap luat (Carroll, 1999; Maignan & cdng sy, 2005) Khi khach hang higu dupe rang cdng ty dang thyc hien hoat ddng san xuat kinh doanh tuan thii cac quy dinh phap luat dg bao ve cho lgi ich chinh dang cua hp, nigm tin cua khach hang vg td chitc cang tang Idn (Carroll, 1999; Maignan & cdng sy, 2005) Niim tin vi cam kit thuc thi trdch nhiem kinh ti cua doanh nghiep Trach nhiem kinh tl cua doanh nghiep lign quan din tang tradng, hieu qua va ddng gdp kinh tg cua hp (Carroll, 1999; Wu & Lin, 2014) Khach hang nhan thilc vl thuc thi trach nhiem kinh tl cua cdng ty thdng qua nhung ddng gdp cua hp cho sy phat teiln cua kinh tl dia phuong, giai quylt viec lam, tang thu nhap ddi vdi cdng ddng cung nhu cung cap san phim vdi chit lugng tdt, he thdng phan phdi thuan tien, gia ca hgp ly Doanh nghiep cang cam kit thyc thi teach nhiem kinh tl thi nilm tin cua khach hang vao td chiic cang tang (Carroll, 1999; Wu & Lin, 2014) Niim tin vi cam kit thuc thi trdch nhiem dgo ditc ciia doanh nghiep Sd 234 thdng 12/2016 87 Trach nhiem dao ditc lien quan ddn cam kgt cua cdng ty vl bao ve site khde ngudi tidu diing, cung cip san pham dung chat lugng, gia tei, ludn quan tam din quygn lgi chinh dang cua khach hang (Carroll, 1999; Wu & Lin, 2014) Hien nay, khach hang quan tam dgn ve sinh, an toan va siic khde tigu dung san pham Vi vay, doanh nghiep cam ket thyc thi teach nhiem dao due se gdp phan cung cd niem tin cua khach hang vdi td chitc (Carroll, 1999; Wu & Lin, 2014) Niim tin ve cam kit thuc thi trdch nhiem tit thien ciia doanh nghiep Trach nhiem tit thien la nhiing cam kgt cua doanh nghiep ve thyc thi cac dy an hd tea cdng ddng (hd trg xda ddi giam ngheo, ngudi cd hoan canh khd khan, chuang trinh cham sdc siic khde cdng ddng) (Carroll, 1999) Khach hang cam nhan nhung viec lam cua cdng ty thdng qua cac boat dgng thg hien cam ket vi cdng ddng, hoat ddng la bang chung quantepngcho phep doanh nghiep kdt ndi nhieu hon giua hoat dpng kinh doanh vdi xa hdi va gay dyng nilm tin ddi vdi cdng ddng (Carroll, 1999; Wu & Lin, 2014) Niim tin ve cam kit thuc thi trdch nhiem mdi truang cua doanh nghiep Trach nhiem mdi tradng thdng qua cac cam kit va hanh ddng bao ve, cai thien mdi tradng (Dahlsrad, 2008) Mdi tradng cang d nhilm bdi hoat ddng san xuat kinh doanh cua doanh nghiep da tao nhieu quan tam cua cdng ddng den viec bao ve chimg (Dahlsrad, 2008) Khach hang mong mudn doanh nghiep se la nhiing dan vj di dau teong cdng tac bao ve mdi trudng, gdp phan tao mdi trudng sdng lanh manh cho cdng ddng NIU doanh nghiep thyc hien tdt cam ket bao ve mdi tradng, nilm tin cua khach hang ddi vdi cdng ty cang tang Niem tin vi thuc thi CSR, cam kit vd y dinh mua hdng cita khdch hdng Morgan & Hunt (1994) cho ring cam kit la mong mudn lau dai de tri mot mdi quan he cd gia trj giila ngudi mua va ngu'di ban Cam kit ciing dugc xem nhu la trao ddi nilm tin giila cac ddi tac nhim tri mdi quan he lign tuc vdi ciing nhu bao dam nhiing nd lyc tdi da viec tri mdi quan he (Graen & cdng sy, 2000) Khach hang cd nhimg cam kit gin bd lau dai vdi cdng ty dya trgn nigm tin ciia hg vdi viec thuc thi cac chinh sach vi khach hang cila cdng ty, cam kit lau dai cung phan anh tinh cam gin bd giila khach hang vdi cdng ty trien (Harrison-Walker, 2001; Chen & cdng sy, 2012) Viec xay dyng sy gan bd lau dai giila cdng ty vdi khach hang la tien dg cho gia tang gia trj (Lacey & cdng sy, 2007; Mandhachitara & Poolthong, 2011) Khach hang cd thg khdng hai Idng vdi san pham/dich vu nhung nhd cd nigm tin vao thyc thi cam ket cua cdng ty va kha nang vugt qua khd khan trudc day ma hp van cam ket mua hang Cam ket gan bd lau dai va mua hang se thg hien sy nhat quan teong thai dp, suy nghi cua khach hang ddi vdi cdng ty (Brown va cdng sy, 2006) Nghien cilu vg mdi quan he gida niem tin vao td chuc, cam ket va y djnh mua hang cda khach hang da dugc thyc hien (Cheung & Lee, 2000; Koo & Wati, 2010) Nilm tin vl viec thyc thi CSR cang tang Ign se giiip khach hang tin tudng vao san pham, djch vu dugc cdng ty cung cap Vi thg, y djnh tieu dimg va cam kgt sit dyng san pham/dich vy cang lau dai (Cheung & Lee, 2000; Koo & Wati, 2010; Pecteovic & cdng sy, 2003) Mot sd nghign cira gan day cho ring cam kgt mua hang la tiln td cila y djnh hanh vi (Gustafsson & cdng sy, 2005; Iwasaki & Havitz, 2004) Tit nhiing lap luan hen, nghien cuu dg xuat cac gia thuylt sau: Phu-onng phap nghien ciiru 3.1 Md td mdu nghien ciru Cac phieu cau hdi phdng van va dugc thu thap thuan tien tit 04 dia dilm cd phan phdi san pham ygn Sao khac teen dia ban phd Nha Trang (Trung tam dich vy Phd di bg Ban nuoi teong thiiy san, Trang tam djch vy Du lich Sanest Tourist va Trung tam Quang ba & Am thyc Yen Khanh Hda) Khach hang dugc dl nghj tea Idi cau hdi den mua san pham cua Cdng ty tap trung vao ngudi dia phucmg mua san pham Yen Sao de dung va bigu tang 259/290 khach hang da dugc thu thap va dua vao xu ly cho nghien ciiu (ty le 89,3%) Ty le khach hang nil teong mau dieu tra la 56,4%), dp tudi hi 31-50 chilm ty le cao nhit 71,5% Tren 90% khach hang cd trinh dp hpc van tit trung hpc phd thdng ted Idn 72,9% khach hang teong mau nghien cilu cd thu nhap binh quan thang tit 5-10 trieu ddng (bang 1) San pham Ygn Sao hien khach hang miu su dung nhigu nhat la Yin tinh chl, tilp din la Sanest va Sanna ciing nhu Yin Sao td Tin suit sii dung 4-6 lin/nam la cao nhit (42,7%>), hong HI; Niim tin ciia khdch hdng doi vai viec thuc thi miic dp su dung san phim Yin Sao cda khach hang CSR cdng tdng, thi cam kit mua hdng ciia ho cdng teong thang tit 1-3 lin/thang la cao nhit (42,6%) lan 3.2 Bo lu&ng cdc khdi niem md hinh H2; Niim tin cua khdch hdng ddi vdi viec thitc thi nghien cuu CSR cdng tdng, thiy dinh mua hdng cua ho cdng lan 3.3 Thu tuc phdn tich H3: Cam kit mua hdng cua khdch hdng tdc dgng Muc dich dau tidn cila nghign cuu la khing duang lin y dinh mua hdng cua hg dinh rang cac thang ludng dam bao vl dp tin cay, 2.4 Be xudt mo hinh nghien citu dp gia tri hdi tii va dp gia hj phan biet Myc dich thii Dya tegn viec he thing cac nghien cuu teude va hai la kilm dinh cac quan he ciu tnic giila cac khai thao luan cac kit qua nghign cuu dtedn,md hinh va niem Nghien cuu xem nilm tin ddi vdi CSR la mot gia thuygt dugc phat hiln nhu Hinh I khai niem in bac dugc ciu bdi 05 phin Hinh 1: De xuat mo hinh nghiSn ciru Trach nhiem phap ly Trach nhiem kinh tl Trach nhiem dao diic Trach nhiem tir thien Trach nhiem mdi tradng Thanh phin ciu CSR Sd 234 thdng 12/2016 Cam ket mua san pham Niem tin ve thuc thi CSR cua doanh nghiep Y djnh mua san pham Bang 1: Mo ta miu nghien ciru theo cac dac diim nhSn khau hoc (s6 quan sat 300) Nam Gidi 43,6 tinh NH 56,4 11,2 Trinh DH, SDH 30,1 Thu Dudi trieu CD, TC 32,0 nhap Tit den dudi trieu 24,3 hgc THPT 31,7 binh Tir din dudi 10 trieu 48,6 van Khac 6,20 quan Tren 10 hieu 15,8 Bang 2: Thing ke vl san phim Vln Sao, tan suSt sir dung san pham San pham Yin Sao da va dang sir dung Yen td dao Yen tinh che Sanest Sanest Food Tyle 15,2 25,1 17,6 12,4 Mile sir dung san pham Yen Sao nam qua Rat it 1-3 lan/1 nam Tyle 19,0 38,30 Miic sir dung san pham Yen Sao thang qua Rit it 1-3 lin/1 thang Ty le 41,40 42,60 Muc dich mua san pham Sir dung 43% Bilu tang Sanna 17,0 Khac 13,7 4-6 lan/I nam 42,7 4-6 lan/1 nam 9,30 57% Bang 3: Nguon goc ciia cac thang Khai niem So quan sat Trach nhiem phap ly (EV) Trach nhiem kinh te (EC) Trach nhiem dao diic (LA) Trach nhiem tir thien (MOR) Trach nhiem mdi trudng (CHA) Nilm tin vl thuc thi CSR (TRUST) Cam ket mua san pham (COMIT) Y dinh mua san pham (INTEN) Ngudn: Tdng hgp tit cdc nghien citu trudc; CSR (Diamantopoulos & Wmklhofer, 2001) Nghien ciiu thyc hien phan tich md hinh ludng cho cac thang ludng cac khai niem md binh bang phuong phap phan tich nhan td xac djnh (CFA) vdi sy hd teg cua phin mIm AMOS 18.0 Do phii hgp cua md hinh dugc chi bdi hoac la gia tri xac suat cua thdng kg chi - binh phuang Idn ban 0.08, hoac la hai chi sd TLl va CFI cd gia tri Idn hon 0,9 va chi sd RMSEA dudi 0,08 (Browne & Cudek, 1992) K i t qua nghien cu-u 4.1 Bp tin cay vd gid tri cda cdc thang Thang ludng khai niem hong md hinh se la ddi tetpng cua mot phan tich nhan td xac djnh (CFA) gdm 08 nhan td Kit qua cho d bang cho thiy gia tej cua thong kg chi-binh phuong la 836,333 vdi bac tir do, xac suit 0.000 chung td ring thdng kg cd y nghia thing kg Gia tri RMSEA la 0,07 nhd hon 0.08 ddng thdi hai gia hi TLI va CFI lan lugt Sd 234 thdng 12/2016 Nguon* 03 Carroll, 1999; Maignan & cdng su, 2005 06 Carroll, 1999; Wu & Lin, 2014 04 Carroll, 1999; Wu & Lin, 2014 04 Carroll, 1999; Wu & Lin, 2014 06 Dahlsrad, 2008 Cheung & Lee, 2000; Morgan & Hunt (1994) 05 Lacey & cdng su, 2007; Cheung & Lee, 2000; 03 Cheung & Lee, 2000; Koo & Wati, 2010 03 * Chi tiet cdc phdt hieu dugc trinh bdy a phu luc la 0,902 va 0,914 cao han mite dg nghj 0,9 Kit qua chi rang md hinh ludng phu hgp tdt vdi dil lieu Trgng sd nhan td cua cac chi bao deu cd y nghia thdng kg d mile 0,001 (tat ca gia trj thdng ke ; diu Idn ban 6,1), va hai dai tir 0,61 din 0,81 Cac thang deu cd tin cay tdng hgp kha cao, vugt xa miic de nghj 0,70, bdn canh ngoai tru thang trach nhiem phap ly, nilm tin thyc hien CSR, cac gia tri phuang sai trich diu Idn hoac bing 0,50 Kit qua chirng td cac thang la dan nghia, cd tin cay va gia hi hdi tir cao (Browne & Cudeck, 1992) Tat ca cac he sd tuong quan nhd ban 0,70 Kit qua phan tich da chi rang ddi vdi tit ca cac cap, md hinh CFA hai nhan td diu tdt ban md hinh CFA mot nhan td, va cac thdng ke sai biet chi-binh phuang diu cd y nghia thing kg d miic 0.001 (Fomell & Larcker, 1981) Dilu da chi cac ludng dat Bang 4: Cac thang do, s6 nhan t l va tin cSy ciia cac thang khai nifm Khai niem va cac chi bao FL SE SFL Gia tri < CR 0.73 Trach nhiem phap ly (EV) EVl LOOO 0,690 EV2 1.103 0,136 0,690 8,084" EV3 0.993 0,135 0,680 7,989*' Trach nhiem kinh te (EC) Ml ECI 1,000 0,690 EC2 0,805 0,087 0,630 9,219*" EC3 0,960 0,098 0,680 9,822*** EC4 1,091 0,103 0,740 10,615*'* EC5 0,967 0,093 0,720 10,330*** EC6 0,966 0,089 0,750 10,739*** Trach nhiem dao dire (LA) MO LAI 1,000 0,620 LA2 0,869 0,087 0,690 9,939*** LA3 0,681 0,076 0,810 10,875*** LA4 0,758 0,075 0,700 10,556*** Trach nhiem hr thien (MOR) ^ M} MORI 1,000 0,710 M0R2 0,787 0,079 0,680 10,402*** MOR3 0,829 0,079 0,780 10,876*** MOR4 0,972 0,086 0,780 10,736*** Trach nhiem mdi tradng (CHA) ^ 0,87 CHAI 1,000 0,680 CHA2 1,153 0,113 0,750 10,493*** CHA3 1,134 0,112 0,750 10,122*** CHA4 1,173 0,119 0,720 10,586*** CHA5 1,128 0,111 0,740 10,087*** CHA6 0,991 0,103 0,680 9,755*** Nilm tm vl thuc thi CSR (TRUST) 0/73 TRUST2 U78 0,150 0,620 6,451*** TRUST3 1,082 0,139 0,620 6,459*** TRUST4 1,171 0,145 0,690 6,787*** TRUST5 1,130 0,138 0,610 6,164*"" Cam ket mua san pham (COMIT) 0,75 COMITI 1,000 0,690 COMIT2 1,399 0,166 0,760 9,415*** C0MIT3 1,053 0,134 0,670 8,747*** Y djnh mua san pham (INTEN) 0,75 INTEN 1,000 0,750 INTEN2 0,935 0,740 0,107 9,444*** INTEN3 0,703 0,630 0,090 8,512*" FL: Trgng sd nhdn td; SE: Do lech chuan; SFL: Trpng sd nhdn td chuan hda; CR: Do tin cdy tdng VE 0,47 Ml 0.50 0.^5 0,52 0,41 0,50 0,50 hgp; VE: Phuang sai trich *'*p < 0,001 phan biet cao, cac thang ludng su dung diu trach nhiem mdi tradng; (2) N i l m tin v l thyc thi dat tin cay va gia trj cao, thich hgp cho phan teach nhiem kinh t l ; (3) N i l m tin v l thyc thi teach tich xa ban nhiem dao dire; (4) N i l m tin v l thyc thi teach nhiem 4.2 Tdm quan trpng tuffng doi cua mdi thdnh ^ Mtn; phdn CSR ddi v&i niim tin ve thifc thi CSR Kit qua phan tich Hinh cho thiy, tim quan 4.3 Bdnh gid cdc quan hi cdu true vd kiim dinh trgng hrong ddi cua mdi phin CSR vdi nilm (^^^ 8'" thuyet tin thyc thi CSR lan lugt la: (1) Nilm tin v l thyc thi Sd 234 thdng 12/2016 va (5) N i l m tin v l thyc thi trach nhiem ph^p ly Kit qua phan tich cac tac ddng chinh ciia md hinh 90 Bang 5: H6 so tuong quan, trung binh, trung binh phu-ong sai trinh, sai s6 chuan ciia klij • INTEN COMIT TRUST EV EC LA MOR CHA Mean S.D INTEN 0,52 0,538*** 0,651*** 0,273*** 0,405*** 0,497*** 0,511*" 0,530*** 4,48 1,25 COMIT TRUST EV EC LA MOR 0,48 0,562*" 0,497*** 0,577'** 0,419*** 0,571*" 0,649*" 4,17 1,09 0,45 0,409*** 0,495*** 0,650"* 0,600*** 0,660*" 3,89 1,11 0,45 0,654*** 0,685*** 0,560*** 0,538'" 4,34 1,09 0,75 0,645"* 0,602*** 0,667*** 4,25 1,12 0,50 0,602**' 0,602*** 4,24 1,11 0,52 0,553'" 4,34 1,32 CHA 0,52 4,18 1,14 p
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