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(Luận văn thạc sĩ) corporate social responsibility of enterprises in vietnam the case of bank for development and investment of vietnam

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  • CHAPTER 1: THEORETICAL FRAMEWORK IN CORPORATE SOCIAL (18)
    • 1.1. Corporate Social Responsibility theory (18)
      • 1.1.1. Differential viewpoints on Corporate Social Responsibility (18)
      • 1.1.2. Corporate Social Responsibility’s outstanding viewpoint (19)
    • 1.2. Implementation of Corporate Social Responsibility (21)
      • 1.2.1. Environment protection (21)
      • 1.2.2. Community and society contribution (21)
      • 1.2.3. Customers and partnership benefits insurance (22)
      • 1.2.4. Labour rights protection (22)
      • 1.2.5. Corporate Social Responsibility benefits to enterprises (23)
    • 1.3. Corporate Social Responsibility implementation experience of several firms (28)
      • 1.3.1. Cases of several International firms (28)
      • 1.3.2. Cases of several International banks (33)
      • 1.3.3. Cases of several Vietnamese firms (35)
      • 1.3.4. Cases of several Vietnamese banks (40)
  • CHAPTER 2: BIDV'S CSR IMPLEMENTATION (49)
    • 2.1. Overview of BIDV (49)
      • 2.1.1. Historical background (49)
      • 2.1.2. Organizational structure (52)
      • 2.1.3. Business outcome (54)
    • 2.2. Corporate Social Responsibility implementation of BIDV (56)
      • 2.2.1. Environment protection (56)
      • 2.2.2. Community and society contribution (60)
      • 2.2.3. Customers and partnership benefits insurance (64)
      • 2.2.4. Labor rights protection (71)
    • 2.3. Assessment of Corporate Social Responsibility implementation of BIDV . 73 1. Achievements (83)
      • 2.3.2. Shortcomings (85)
  • CHAPTER 3: SOLUTIONS TO IMPROVE THE CORPORATE SOCIAL (87)
    • 3.1. Orientation for the development of BIDV (87)
      • 3.1.1. Orientation towards shareholders and workers (87)
      • 3.1.2. Orientation towards customers and partners (87)
      • 3.1.3. Orientation towards society (87)
    • 3.2. Solutions to improve Corporate Social Responsibility implementation of BIDV (88)
    • 3.3. Recommendations to managerial organizations (91)

Nội dung

THEORETICAL FRAMEWORK IN CORPORATE SOCIAL

Corporate Social Responsibility theory

Corporate social responsibility (CSR) has long been recognized as one of the elements that contribute to a variety of advantages for organizations, including raising revenues and profits, lowering employee turnover, or extending market development potential Corporate social responsibility, however, has yet to be applied consistently and is defined in a variety of ways Concerning corporate social responsibility, there are various questions According to how the recognition of each business, government, and organization is viewed, based on the circumstances, traits, and degree of development of each object, the answer will vary.

1.1.1 Differential viewpoints on Corporate Social Responsibility

There is a view that CSR can be defined by the profit maximum implementation, which shows responsibility to shareholders and the business has social responsibility through paying taxes and paying full wages to employees. Prominent insight in this view is the economist's definition of social responsibility Friedman’s study mentioned in the work named “The Social Responsibility of Business is to increase its profits”, The New York Times Magazine, in which Friedman (2007) stated that there is only one and only one type of corporate social responsibility, which is known as the use of resources and participation in activities to increase profits, comply with the rules of the game, not deceive or cheat.

On the other hand, there is an opposing viewpoint that claims businesses exploit natural resources while operating, harming the environment As a result, businesses are expected to do more than just pay taxes; they must also take responsibility for the environment, the community, and their employees to live up to society's expectations Davies (1973) introduced the concept of CSR in the article

“The Case for and Against Business Assumption of Social Responsibilities” showing that CSR is the care and response of the business to matters that go beyond satisfying legal requirements theory, and technology.

Freeman (1984) presented the definition of social responsibility in his research: “Strategic Management: A Stakeholder Approach”, whereby social responsibility beyond consideration in the relationship between enterprises and shareholders must be extended to other subjects Most of the later concepts support this view According to Carroll (1999), CSR has a larger scope, including legal, economic, ethical, and other aspects beyond what society expects from a business at certain times Meanwhile, according to Matten and Moon (2008), business ethics, corporate citizenship, business philanthropy, sustainability, and environmental responsibility are all covered by the notion of CSR In any economic, political, or social condition, the idea is dynamic and constantly challenged.

1.1.2 Corporate Social Responsibility’s outstanding viewpoint

CSR 2.0 (Corporate Sustainability Responsibility) is a term that is utilized recently, every enterprise needs to have a proactive, open, and honest policy that is effective and responsive to social problems so that they may contribute to solving a great deal of them Businesses establish close working relationships with stakeholders early on in the process of developing their business strategies in order to comprehend and address their needs and interests By integrating these philanthropic activities into business activities, CSR activities become a crucial part of the development process of enterprises.

As a result, there are still a variety of opinions regarding the purpose, scope, and idea of CSR One of the hypotheses concerning this issue has been demonstrated The Carroll Tower model (Carroll, 1999) is one of the most colorful and popular models.

An enterprise survives and becomes great based on the tower of social responsibility,which includes responsibility for the enterprise's business performance, responsibility for legal compliance, responsibility for ethics, and philanthropic works This is according to Professor Archie B Carroll, a master of management corporate governance at the University of Georgia in the United States Carroll’s hypothesis holds that society constantly expects firms to do more than just turn a profit and follow the law Economic responsibility is the pyramid’s foundation The principal obligation of every business is to maximize profits This is a prerequisite for fulfilling the rest of the enterprise's obligations The next level is legal responsibilities Being referred to as the duty to obey the law, liability is a commitment between business and society The State is in charge of incorporating laws, moral principles, and social norms into legal texts On this premise, businesses will pursue their economic objectives in accordance with the norms and guidelines in the passed legislation. The following level is Ethical responsibility These are the social customs and laws that have been passed down and are generally recognized but are not mentioned in written laws Social norms, in fact, legal regulations, can only be obeyed in the past because society is always evolving As a result, the obligations of society’s code of conduct cannot be adequately reflected in the legislation Therefore, it is a commercial basic requirement that all parties comply with the law Businesses must also enforce requirements, extralegal regulations, or moral duty While it is optional for all firms, ethical responsibility is crucial to CSR such as the implementation of weekends, compensation for extra work, partners' reputations, positive relationships with customers, and so on The top of the pyramid is philanthropic responsibility. Corporate endeavors that go above and beyond what society expects Some actions fall within the category of philanthropy, such as chapters providing presents to orphans, funding student scholarships, constructing houses for the needy, and compassionate blood donation Charitable obligations differ from moral obligations in that they are fulfilled “completely voluntarily” by businesses Even if enterprises do not go this far with CSR, they still bear full responsibility for society.

Figure 1.1: The Pyramid of Social Responsibility

The model brings several advantages The first plus point is that businesses have been able to eliminate any lingering concerns about the reliability of corporate CSR initiatives by making economic responsibility the cornerstone of their strategy. Real work economic responsibility gives enterprises a foundation on which to carry out their obligations to their partners, shareholders, employees, and the public The second advantage is that the responsibilities in the pyramid always overlap, cannot be separated, and affect each other Last but not least, clarifying the relationship between charity work and social responsibility Philanthropy is only the tip of theCSR iceberg, apart from implementing charitable responsibilities, businesses also have to perform other responsibilities right away internally within the business.

Implementation of Corporate Social Responsibility

According to Levy and Egan (2003), the first and most important tactic an enterprise may use in its CSR program is environmental implementation. Enterprises do not appear to be implicated in environmental concerns because they do not naturally manufacture harmful chemicals or release poisonous contaminants into the environment Additionally, even though it is the enterprises' responsibility to safeguard the environment, many of them recycle electrical and electronic equipment Whether environmental resources will be safeguarded and maintained for future generations is a worry Global environmental problems include declining water supplies, improper disposal of hazardous and chemical wastes, and a lack of renewable energy sources CSR has made efforts to lessen the negative effects and harm caused to the environment by pledging to preserve Mother Earth's purity.

Enterprises support the CSR program's development in society It is true that enterprises are investing more in their CSR initiatives, but not at the same rate as their revenue growth The main focuses of common CSR practices in enterprises,particularly in developing nations, are eradicating extreme poverty and hunger,reducing child mortality, improving healthcare, focusing on education and charitable work, enriching culture, developing youngsters, empowering women, patronizing sports, and music Contributions made to scholarships for academic purposes that are in the form of grants to universities, salaries, bursaries, and loans are one of the CSR activities.

1.2.3 Customers and partnership benefits insurance

Enterprises may increase their reputation and financial performance with partners by implementing CSR initiatives that are connected to the market (Frenkel

& Scott, 2002) Customers would really prefer to spend extra on goods and services provided by an enterprise that gives back enthusiastically Businesses are seen as socially responsible when they work to achieve their objectives for the people and the communities in which they operate CSR has an impact on operations, daily decision- making, and marketing strategies for the majority of firms This makes sure that enterprises that make the most of CSR initiatives may have a substantial influence on customers.

Many enterprises increase their CSR by collaborating with a cause-related nonprofit that shares their beliefs and focuses on vital issues Enterprises can adopt a brand strategy that is purpose-driven by engaging in corporate social responsibility (CSR) and charity partnerships Smaller businesses might not be able to make direct donations Instead, cause-based collaborations offer a financially feasible option to broaden influence while advancing causes.

Due to the crucial role that employees play, enterprises want to concentrate on the workplace when adopting CSR activities Enterprises must enhance their workplaces if they wish to draw in top talent and boost employee output(Bhattacharya, Sen, & Korschun, 2008) CSR efforts enhance productivity and keep employees engaged, which keeps them on the team and draws in new talent.Naturally, these employee results also benefit the globe by advancing social and environmental issues while also lowering costs, which positively impacts the bottom line.

Corporate social responsibility (CSR) initiatives that focus on social well- being are said to have reduced healthcare expenses When compared to employees with lower subjective well-being, employees with high subjective well-being experience reduced health-related expenditures.

According to Abraham (2012), firms with engaged workers are more productive As a result, programs are increasingly being developed to raise levels of employee engagement through contented workers When workers exhibit a commitment to sticking with the company and adopt a good attitude about it, that behavior is referred to as engagement Employee engagement depends on employee pleasure Employees that are highly engaged at work excel in their positions The study identified the organizational elements that have the greatest impact on employee satisfaction including Leadership and planning, culture and ethics, Role, Recignition and reward, Working condition, Immediate supervisor, Training programme.

1.2.5 Corporate Social Responsibility benefits to enterprises

1.2.5.1 Reducing costs and increasing productivity

Each enterprise's revenue is mostly influenced by the volume of things sold. The ultimate aim of every business is to maximize profits, but before a businessman can even think about doing that, he needs to figure out how to increase income since without revenue, there would be no profit.

(Source: IBM Institute for Business Value)

Looking at the CSR value line, one can see that each firm may increase its profit by integrating social responsibility into its fundamental strategies The more responsibility a corporation takes on for society, the greater the value created. Businesses can access new markets, partner with new parties, and innovate their products and services, increasing sales and boosting net income by engaging in social responsibility activities.

Salesforce, a leading provider of cloud-based software, is a pioneer in the field of corporate philanthropy in addition to being a leader in the technology sector. Since its inception, the business promoted its 1-1-1 philanthropy strategy, which entailed donating 1% of its product, 1% of the stock, and 1% of staff time to nonprofits and local communities Over 5 million volunteer hours have been logged by Salesforce staff members so far In addition, the business donated to more than 40,000 nonprofits and educational institutions and gave upwards of $406 million in grants Salesforce serves as a shining illustration of the notion that earning a profit and initiatives for social impact do not always have to conflict with one another as the enterprise's income increases.

Customers' perceptions of the brand are improved by CSR, and it also leaves a positive impression on the customer, employees, and social communities that are connected to the business It is a psychological phenomenon that increases brand loyalty by conjuring up favorable symbolic and practical perceptions of the business Customers do not always make sensible decisions, and most purchases aren't made to fulfill needs If the business is investing in CSR, perceived consumer responsibility as well as legal and ethical obligations play an increasing role in it.The community is very appreciative of an enterprise's CSR efforts, whether they are internal or international The Forbes World's Most Responsible EnterprisesRankings provide as evidence of this Those enterprises are also the most well- known corporation all over the world Thus, it is clear that implementing social responsibility has helped to establish the enterprise's reputation as a pillar of society.

CSR aids in building an enterprise's long-term brand image IKEA (Ingvar Kamprad Elmtaryd Agunnaryd) and Starbucks are two examples These two businesses are well renowned for their CSR initiatives, positive work environments, and social responsibility These two serve as outstanding illustrations of CSR applications to workers, clients, and the community.

IKEA has created a set of environmental and social requirements known as “The IKEA way of purchasing home furnishings products” (also known as IWAY), which all of its suppliers are required to follow The IWAY set contains more than 90 questions with detailed topics pertaining to 19 different areas through which IKEA expects certain things from its suppliers as well as the expectations that suppliers have of IKEA in relation to things like management of forest-related issues, issues pertaining to working conditions, child labor, and environmental management.

Starbucks released its first CSR report in 2002 with the intention of being as well-known for its CSR efforts as it is for its goods Ethical sourcing is one method the enterprise has achieved this aim Starbucks confirmed in 2015 that 99 percent of their coffee supply chain was obtained ethically Through ongoing efforts and collaborations with local coffee growers and groups, Starbucks hopes to increase that number to 100 percent The enterprise's strategy is based on Coffee and Farmer Equity Practices, one of the first sets of ethical sourcing guidelines produced by the coffee industry together with Conservation International In order to ensure that Starbucks can source its product while preserving a good social effect, Coffee and Farmer Equity evaluates coffee farms in accordance with strict economic, social, and environmental requirements Starbucks was recognized by Ethisphere in 2021 as one of the most ethical businesses in the world for its activities.

Thus, it can be seen that the implementation of social responsibility has contributed significantly to enhancing brand value and reputation for businesses.

Productivity and product quality are determined by the workforce The enterprise's primary focus is always attracting talent Performing social responsibility is one of the factors contributing to attracting a good labor force Attracting and keeping competent workers is a major problem for firms since finding good employees is challenging, but keeping these individuals is much harder In the conditions of the market economy, the enterprises that have good salary regimes, stable social welfare policies, as well as policies on training, insurance, and good working environments, will be able to ability to attract and retain high-quality human resources.

Corporate Social Responsibility implementation experience of several firms

1.3.1 Cases of several International firms

For more than 16 years, Unilever has made a commitment to CSR with the goal of enhancing the economic, social, and environmental values of the many countries in which they do business According to Statista website, an enterprise called Unilever trades in 190 countries and provides goods to more than 100 organizations Around 170 billion Unilever boxes are bought by consumers annually all around the world, and its products are used two billion times per day More than 171,000 people work for them,and starting in 2011, they closed a transaction worth around €46.5 billion in one year.With their products and services that are advantageous to them and others, they try to assist people in feeling fantastic, looking attractive, and exhibiting evidence of improved living It is clear that Unilever started progressively migrating away from food brands that were exhibiting symptoms of poor development and toward health and beauty brands starting in 2015.

Unilever has expanded the environmental, consumer, and workplace health and wellness considerations Unilever is working on initiatives throughout the world to increase energy efficiency while also reducing water usage at all of its facilities and plants To decrease their impacts, ensure the availability of raw materials, and promote sensible growth, they have collaborated with a variety of groups of people, including the fishing sector, water experts, contract farmers, and non-governmental organizations.

Unilever doesn't compel its management to participate in global humanitarian programs But they work with them to decide what is best for their groups and the adjacent social hierarchies Through initiatives that place a focus on preventative education and the best forms of care for AIDS patients, Unilever has affected HIV/ AIDS in Africa To curb its spread, they have been collaborating with governments, non-governmental organizations, and other groups Additionally, by forming small enterprise beginnings and collaborating with various small and medium-sized suppliers and distributors, they have provided a means of boosting Indonesia's economy Additionally, they have trained jobless youth to become entrepreneurs that market their goods.

 Customers and Partnership benefits insurance

Through the “Sustainable Living” approach, Unilever has improved its methods for capturing consumer psychology and enhancing its brand with several of its notable brands, including Jerry's, Dove, and Hellmann's Notably, the enterprise's “sustainable living” brands generated more than 60% of its overall sales Unilever aggressively enhanced its manufacturing methods in tandem with the introduction of these product lines to lessen the strain on the environment while positively affecting society The

“Sustainable Living” brands from Unilever are at the forefront of the drive to improve people's quality of life by fusing sound social objectives with consideration for the environment In an effort to lessen their impact on the environment, including sourcing, disposal, and customer usage, they have more than doubled the size of their enterprise In order to help more than a billion people better their health and well-being, they also work to increase human nutrition, health, and cleanliness They also source all the agricultural raw resources they can maintain by the year 2025 Unilever has been the leader of the Food Producers division for 14 years in a row, according to the records kept by the Dow Jones Sustainability World files, making them the forerunner of the Food and Beverage supersector.

The profitability and expandability of an enterprise are two of its core values. Unilever was introduced to a variety of government as well as non-governmental organizations through corporate social responsibility, including WHO, UNICEF, Red Cross/Crescent, and many more, further bringing the association to the forefront of the global economy Many of these organizations consciously increased their success Unilever, one of the most well-known brand names in the global economy, benefits from CSR as a kind of advertising.

Heineken increased its aim in 2021 when it unveiled its Brew a Better World

2030 initiative Its three pillars serve as a roadmap for Heineken in pursuit of environmental sustainability, a just and inclusive society, and responsible consumption Local initiatives help Heineken's branches across the world realize their goals At the same time, they were integrating the plan into each global decision and step they take Their performance, data quality, and reporting must all be continually improved if they are committed to openness To achieve this goal, they implemented the Task Force on Climate-related Financial Disclosures guidelines as well as the World Economic Forum's Stakeholder Capitalism Metrics.

The Sustainable Development Goals of the UN is a global call to action to eradicate poverty, safeguard the environment, and enhance the lives and futures of all people, regardless of location All UN Member States approved the 17 Goals in

2015 Accelerating sustainable solutions to the world's most pressing issues, such as poverty, gender inequality, and climate change, is encouraged by this Decade of

Action The goals and aspirations of Heineken for this Decade of Action are consistent with the standards established by the UN Global Compact, and they are committed to helping to achieve the UN SDGs.

Heineken uses sustainable farming techniques It is demonstrated by the fact that premium malted barley is used in the brewing of Heineken 97% of hops and 67% of all barley are sourced sustainably, and they have already reached 100% in France In order to reach that level everywhere, Heineken is working with the farmers to produce the best quality brewing After making beer, the leftover barley grains are not wasted It is fed to cattle, which is friendly to the environment.

Heineken, a well-known brand that is available in 192 nations, accepts responsibility and strives to be sustainable in all they do They are “brewing a better world” by preserving water resources, lowering CO2 emissions, promoting sustainable sourcing, and encouraging responsible consumption.

They launched the world's largest solar panel park on a brewery site at their Den Bosch brew house in 2019 Two breweries in Austria are now powered entirely by renewable energy.

Heineken minimizes the amount of material used, and all of the carton packs are certified “green” In Brazil, their cans are already made from more than 95% recycled aluminum.

Green is Heineken's signature color Thanks to Gerard Heineken, around 1900 he chose a green bottle, instead of a regular brown one, to express the refreshing character of his beer Now, 120 years later, Heineken is still fresh, with premium malt ingredients, and becoming even greener.

As a globally active corporation that values social responsibility, Nestlé is dedicated to making a positive difference in people's lives, families, communities, and the environment In keeping with this commitment, they concentrate on the three pillars of nutrition, water, and rural development for building shared value.

The most outstanding branch of Nestlé that successfully conducts CSR is Nestlé India Limited Since its beginning, the corporation has portrayed communities that provide for the welfare and advancement of those in which it operates as acting responsibly The business operates for its opportunities, to improve livelihoods, and to serve its stakeholders and fulfill its obligations.

Nestlé concentrates on areas through its Corporate Social Responsibility (CSR) programs where it can add the most value These territories consist of: o Nutrition: A sizable portion of India's population suffers from malnutrition, which adds to the country's burden The goal of Nestlé's CSR programs is to increase community nutrition knowledge, with a particular emphasis on schoolchildren. o Sanitation and Water: India is one of the most water-stressed nations in the world There are many Indians who lack access to clean drinking water The goal of Nestlé India's CSR projects is to give farmers with access to clean drinking water and sanitary facilities while also educating people about water conservation. o Rural Development: Nestlé CSR has opted to concentrate on rural development in order to aid farmers' sustainable growth, allowing them to expand as the business expands.

BIDV'S CSR IMPLEMENTATION

Overview of BIDV

The Joint Stock Commercial Bank for Investment and Development of Vietnam (BIDV), which was the forerunner of the Bank for Construction of Vietnam, was formally created on April 26, 1957 BIDV takes great pride in being the bank in Vietnam's credit system with the longest history The history of the Joint Stock Commercial Bank for Investment and Development of Vietnam creation and development is a path filled with hardships and obstacles, but it is also very proudly linked to each era of the history of national defense and the development of Vietnam's ethnicity BIDV's development process is divided into five main stages as follows:

The period 1957 - 1981: This is the first period in BIDV's history, with the name

“Vietnam Construction Bank” associated with the period of starting a business with the main function of allocating bank capital The state budget for investment in capital construction according to the tasks assigned by the State, serving the construction of the Fatherland in the North and supporting the reunification war in the South With the primary purpose of allocating bank capital, this is the first time in BIDV's history that the term “Vietnam Construction Bank” has been connected to the period of “starting a business” The budget allocated by the state for capital investments in accordance with duties assigned by the state, supporting the building of the Fatherland in the North and the battle of reunification in the South.

The period 1981 - 1990: BIDV was called “Vietnam Investment andConstruction Bank” at this time The nation was at an exciting phase right now as it prepared for and completed renovations The primary purpose of BIDV was completed, and the whole economy transitioned to the market economy system A variety of initial investments and development credit agreements, including long- term loans primarily focused on the agricultural sector and medium-term loans for technological advancement and production growth, were added to the scope of services In contrast to its predecessor, the Bank for Construction, the Vietnam

Investment and Construction Bank served both the State and enterprises directly through modified mechanisms and methods of executing functions It progressively started to switch over to bank credit operations as part of the market's “borrow to lend” process.

The period 1990-2012: This stage is connected to BIDV's transformation from a “state-owned” commercial bank to one that operates in accordance with market principles and the economy's opening-up orientation The Bank for Investment and Development of Vietnam was established in 1990 and was based on the Bank for Investment and Construction of Vietnam being renamed Since BIDV shifted to a new operating model known as “borrowing to lend” during this time, the emphasis was on raising domestic and foreign capital to lend to production and business projects in accordance with the state plan, saving money and protecting production from a lack of capital since the State has stopped providing non-refundable to enterprises After handing over the responsibility of allocating funds from the state budget and a portion of its personnel to the General Department of Investment and Development under the Ministry of Finance, BIDV began operating formally as a commercial bank in 1995 Since 1996, BIDV has worked to eradicate the “credit monoculture” position in banking operations by concentrating on capital mobilization, the development of various types of services, and a steady rise in the percentage of income derived from services and currency trading Since the early 1990s, BIDV has launched new retail banking ventures, with the first one including the mobilization of home capital Only starting in 2009 did retail banking subsequently flourish and undergo a significant adjustment in terms of market economy principles In 1995, BIDV officially started operating as a commercial bank after being turned over to the General Department of Investment and Development under the Ministry of Finance the authority to distribute funds from the state budget and a section of its workforce.

The period 2012 until now: BIDV was equitized and changed its name to “Bank for Investment and Development of Vietnam”, becoming a joint stock commercial bank that operates entirely in accordance with market principles The initial public offering for equitization was carried out by BIDV on December 28, 2011 BIDV formally changed its status to a joint stock commercial bank on April 27, 2012 On January 24, 2014, BIDV began formally trading shares on the stock market under the ticker symbol BID A shift in the ownership structure of the Bank from sole state ownership to private ownership resulted from the state-owned capital ratio dropping below 100% after equitization Retail operations at BIDV have changed in areas including organizational structure, customer-friendly goods and services, and renovation of operations in line with best practices from across the world A significant turning point in BIDV's history was discovered at this time Hana Financial Group coming from Korea and BIDV finalized a strategic cooperation agreement in 2019, and BIDV announced that Hana Bank will become a strategic foreign stakeholder.

As one of the four main purposes that the Bank takes tremendous efforts to commit resources to, BIDV has been a pioneering bank in adopting social responsibility for the community throughout its long history of founding and growth The following areas are the focus of BIDV's social security initiatives: education, healthcare, the construction of magnificent solidarity homes, disaster relief, Tet gifts for the underprivileged, the building of bridges and roads, temple gratitude activities, and social security initiatives in foreign nations like Laos, Cambodia, and Myanmar The BIDV's sponsorship by social security has significantly aided national target programs on education and health, policies of sustainable poverty reduction, and efforts to improve education's underdevelopment and educational backwardness by removing school grades, modernizing medical facilities and equipment, and building hundreds of child shelters.

The whole BIDV system is making efforts in the first steps to implement the

“development strategy 2021 - 2025, vision to 2030” as approved by the State Bank In light of this, BIDV concludes that the Bank's goal is to provide the best advantages to its clients, shareholders, workers, and the broader community The goal of BIDV is to join the top 100 banks in Asia and achieve its ambition of being the premier financial institution in Southeast Asia with the greatest digital platform in Vietnam.

Customer-focused values are identified by BIDV, and the enterprise always aspires to innovate It views this as a corporate culture value BIDV also places a strong emphasis on investing in technological development and digital banking are the bases on which progress rests The system's operations will be managed by BIDV in a logical, strategic, and consistent way in accordance with the objectives, purpose, and vision centered on the primary pillars and core values mentioned in the development plan.

The official debut of a new corporate identity occurred on April 26, 2022, which was BIDV's 65th anniversary (from April 26, 1957 to April 26, 2022). Consequently, a stylized image of a 5-petal yellow apricot flower serves as BIDV's new emblem The five-pointed star in the middle, which represents both BIDV's journey's direction and its objective, was inspired by the national flag's golden star.

In Eastern culture, they are all symbolized by the number 5, which stands for expansion, a desire to establish connections with the five continents, and cooperation with local, regional, and global organizations.

Economic organizations, companies, and people use and trust the BIDV brand while utilizing banking and financial services both at home and abroad For a number of years running, BIDV has been recognized with numerous prestigious awards, including the Top 2,000 Largest Companies in the World (Forbes), Top 300 Most Valuable Banking Brands in the World (Brand Finance), Top 10 Largest Enterprises in Vietnam (Vietnam Report), Best Retail Bank in Vietnam for the sixth time (The Asian Banker), Best SME Bank in Vietnam for four years running (The Asian Banking & Finance), and many others.

BIDV is categorized as a joint-stock enterprise under the terms of Enterprise Law

2020, with the State Bank of Vietnam owning a majority interest This bank received the “Best Retail Bank in Vietnam” award from The Asian Banker magazine on April 8,

2021, and the QuickLoan product won “Best Consumer Loan Product in Vietnam”.BIDV and its subsidiaries and affiliated companies in the BIDV system operate mainly in four areas: banking, insurance, securities, and financial investment BIDV system now has 25,000 employees, and 190 branches, present in

63 provinces and cities of Vietnam and in 6 other countries BIDV's subsidiaries include Lao Viet Joint Venture Bank (LaoViet Bank), Bank for Investment and Development of Vietnam Securities Joint Stock Company (BSC), Investment Joint Stock Commercial Bank Insurance Corporation Vietnam Investment and Development BIDV (BIC), Lao Viet Insurance Company (LVI), BIDV Financial Leasing Company Limited (BIDV-SuMi Trust Leasing, BIDV Asset Management and One Member Limited Liability Company (BIDV-SuMi Trust Leasing) BAMC) and the Bank for Investment and Development of Cambodia (BIDC).

In most provinces and cities, BIDV has a branch network, and in established regions like Hanoi, Ho Chi Minh City, Hai Phong, Da Nang, Phu Quoc, Nha Trang, Can Poetry, Sapa, the transaction network is dense, which helps to satisfy customers anywhere in Vietnam.

In terms of organizational structure, the Joint Stock Commercial Bank for Investment and Development of Vietnam is divided into four main blocks:

Corporate Social Responsibility implementation of BIDV

The business operations of BIDV, an enterprise engaged in the service industry, have no direct impact on the environment Environmental protection is being implemented as part of BIDV's social security and propaganda campaigns to educate all of its workers as well as the local populace about the need to safeguard the environment.

2.2.1.1 Environmental and Social Risk Management Framework

According to BIDV's annual report in 2019, BIDV issued an Environmental and Social Risk Management Framework The following components of the environmental and social risk assessment process are prescribed by the environmental and social risk management framework including Environmental and social risk screening and classification, a thorough assessment of environmental risk in schools and society in accordance with general regulations and specific regulations of 10 different occupational groups, and a corrective action plan as well as a method of reporting on social environment inspection and monitoring after borrowing.

Furthermore, BIDV implemented the government's action plan and focused on actively promoting, leading, directing, and organizing the system's adoption of thrift practices and anti-waste in the banking sector in 2019 BIDV now evaluates environmental and social risks for each credit grant, ensures that the financed project complies with all environmental legislation requirements, takes precautions against risks, and conducts routine periodic monitoring and inspection of loan projects.

2.2.1.2 “Green - Clean - Beautiful” workspace campaign

In an effort to promote a professional working environment, a customer- friendly image, and a civilized lifestyle in the workplace, the BIDV Trade Union started the “Green - Clean - Beautiful” workspace campaign in 2019 Union members and staff eagerly supported the action as a consequence, and simultaneously went out to clean the office and headquarters to make sure it was neat and orderly, increase the number of trees at the office, organize records and files such that they are nice, practical, scientific, easy to view, simple to obtain, and simple to find, use paper cups and glass jars in place of plastic water bottles, conserve energy and water, and use plastic bags and other goods made of plastic seldom in daily life Those above- mentioned approaches to protecting the environment continue to be conducted in the next years due to positive effects on labor productivity and business outcome.

2.2.1.3 Sustainable Agriculture Transformation Project in Vietnam

In order to continue the success of executing Financial Projects in Rural, the Vietnamese Government and the World Bank designated BIDV Bank to be the wholesale bank for the Sustainable Agriculture Transformation Project in Vietnam (VnSAT) The VnSAT Project's goal is to assist the Vietnamese government in advancing the “Agricultural Restructuring Project” by enhancing institutional capacity in the agricultural sector, developing sustainable farming practices, and continuously enhancing the value chains for the two industries of rice and coffee in two important regions for the production of Vietnamese commodities, namely the Mekong River Delta and Tay Nguyen In the Central Highlands and Mekong Delta regions, the project has contributed to a total investment of 4,965 billion VND (2,240 billion VND for rice and 2,725 billion VND for coffee), providing stable medium-and long-term capital for farmers to re-cultivate coffee and rice processing enterprises, effectively contributing to the development of agricultural and rural areas in these two regions The project's credit capital will continue to be lent by BIDV until 2040 when the capital withdrawal term at the end of 2020 expires, continuing to support the growth of the two industries of rice and coffee in accordance with the Project's objectives.

2.2.1.4 Renewable energy projects and loans

At BIDV, there are many more renewable energy projects and loans outstanding for the area of renewable energy (solar energy, wind power) in 2021. The only big wind and solar power projects that BIDV supported were 25 projects with a total loan amount of 23,400 billion VND (more than $1 billion USD) during the years of 2020 and 2021 The BIDV has codified rules on conducting environmental risk assessments while evaluating and authorizing financing in order to meet the strategic aim of changing to green growth In order to encourage other projects to apply, BIDV is the first bank to release regulations on the Environmental and Social Risk Management Framework to apply to projects backed by loans from ADB With assistance from the State Bank of Vietnam, BIDV is working along with the German International Cooperation Organization and the Climate Bond Initiative to build a standard framework Being the first bank to effectively issue green bonds in accordance with international criteria is the foundation of the objective to raise money at a fair price to finance environmentally friendly initiatives In addition to regular business capital, BIDV has successfully mobilized numerous capital sources from international organizations to develop green credit, such as Capital WB for Renewable Energy Project, and Energy Efficiency Efficiency Project in Vietnam Industry, to meet the capital needs of the energy industry In particular, African Development Fund funded BIDV with a 100 million USD Credit Line in May 2021 Businesses that engage in the generation of renewable energy receive assistance from BIDV.

2.2.1.5 Sustainable enterprise and “Green Bank” target

Regarding communication, BIDV publishes a report on the Bank's obligation to the environment, society, and workers in the Annual Report and regards this as one of the crucial responsibilities in the bank's operations Additionally, BIDV has implemented several customer communication and product marketing strategies through a variety of media outlets, as well as taken part in consultations at conferences and seminars on green growth and development comprehensive financing both domestically and internationally With contributions to green growth and sustainable development, BIDV was honored to be awarded the Top 10

Sustainable Enterprises 2018, 2019, and 2020 in the field of Trade - Services In addition, BIDV is also a permanent member of the National Council for Sustainable Development By the end of 2021, BIDV's renewable energy credit scale reached more than 1.7 billion USD, accounting for 36% of the credit outstanding for renewable energy in Vietnam.

In the resolution of the Board of Directors on the business development strategy of BIDV for 2025, vision to 2030, it is clear that: BIDV will study the model of branches and transaction offices “Green Bank” in association with the requirements of promoting green credit growth and managing environmental - social risks in credit granting activities At the same time, BIDV is committed to implementing “Green Credit” packages, dedicating an appropriate proportion to finance customers in the fields of renewable energy, clean energy, carbon-emitting production, and consumption industries low, adapting to climate change, thereby contributing to the transformation of the economy towards green growth, environmental protection, climate change prevention, and improving the efficiency of resources, energy, and physical responsibility to the community and the environment Based on the clear strategic vision of green credit development and green banking of BIDV's Board of Directors, in the past time, BIDV has seriously implemented and has a suitable roadmap for tasks and solutions related to green credit, and green banking, specifically as follows:

 BIDV always prioritizes focusing credit capital to finance green credit projects and has achieved very positive results BIDV is currently among the 5 banks with the largest green credit balance in the whole system As of December 31, 2022, BIDV's green credit outstanding balance reached VND 63,773 billion (accounting for 4.25% of total outstanding loans), in which, mainly focused on renewable energy, energy clean with outstanding loans of 54,382 billion VND (accounting for 85% of total green credit balance).

 BIDV is constantly improving institutional capacity, perfecting internal processes related to green credit On February 16, 2023, the Joint Stock Commercial Bank for Investment and Development of Vietnam (BIDV) officially issued the

“Sustainable Loan Framework” developed in consultation with the Carbon Trust BIDV is the first Vietnamese commercial bank to announce the “Sustainable Loan Framework” for customers, creating conditions for the bank to develop and introduce to customers sustainable financial products according to international standards.

 Determining the role of green growth in the energy transition process towards sustainable development, since 2018 BIDV has decided to stop considering funding for coal-fired power projects and projects that have negative impacts on the environment As of December 31, 2021, the outstanding balance of coal-fired power projects decreased to about 110 million USD, and only debt collection until the end of the loan term of the projects.

 BIDV has attended many forums to share experiences in green credit activities and activities to promote sustainable growth such as the Seminar to promote investment in sustainable energy infrastructure organized by the French Development Agency hosted in Hanoi, the Forum co-organized by the French Development Agency and Eximbank India on February 21, 2022 in Paris (France).

BIDV always considers its duties and efforts for society and the community in addition to its strong business and growth goals Humanity is a key principle of BIDV, and the enterprise is always willing to share, not only with its partners and customers but also with the underprivileged and those living in far-flung locations. ethnic minority located far away One of the key responsibilities of BIDV each year is to pay attention to and commit a substantial number of resources to social security activity, particularly in the areas of education and healthcare.

Assessment of Corporate Social Responsibility implementation of BIDV 73 1 Achievements

It is made clear that BIDV will research the "Green Bank" branch or transaction office model in connection with the requirements of promoting green credit growth and managing environmental and social risks in credit-granting activities in the Board of Directors' Resolution on BIDV's business development strategy to 2025, with a vision to 2030 In addition, BIDV is dedicated to implementing "Green Credit" packages, allocating a suitable portion to finance clients in the fields of renewable energy, clean energy, manufacturing and consuming industries that emit harmful chemicals, low carbon, and climate change adaptation, thereby contributing to the transformation of the economy towards green growth, safeguarding the environment, preventing climate change, improving the efficiency of resource and energy use, and promoting green technology The World Bank (WB) and BIDV as the focus bank for a series of rural financial programs produced environmental protection results that were highly regarded by the world community As part of its operations, BIDV also encourages propagandistic efforts to increase employee understanding of environmental preservation and protection.

Through the aforementioned charitable activities, BIDV has helped to foster movements that promote social security in society, foster a culture of togetherness and love among people, encourage giving to the needy, and work with the community to develop positive, humane ideals These beneficial BIDV initiatives have helped the nation as a whole accomplish its overarching goal of reducing poverty People are aware of the BIDV brand Over the years, management organizations, communities, social groups, and beneficiaries have all expressed high praise and favorable acknowledgment for the success of BIDV's social security initiatives Partners, clients, and members of the public from all corners of the community support and take part in BIDV's social security activities.

2.3.1.3 Customers and partnership benefits insurance

By utilizing the chances to assist businesses in pursuing new items and clientele, BIDV aims to consistently produce high profitability The corporation can minimize expenses via smart and efficient business management, which further boosts the profit margin Another significant economic goal of BIDV is retaining clients, which is accomplished by raising the caliber of the offered goods and services Employees are educated to provide excellent customer service, and the organization has ingrained quality into the workplace culture Customers' views are collected through periodic surveys, and the data gathered is then utilized to further improve the quality of the good or service in accordance with consumer expectations BIDV specializes in newly developed innovative technology to improve its competitive posture In order to better understand its clients, the enterprise engages in market research It also expands its partnerships with key partners to be more proactive in responding to environmental alterations.

Laws pertaining to employment, compensation, working conditions, and relations with employers are included in the field of labor law BIDV complies with labor laws by paying employees the required minimum wage By adhering to the occupational health and safety requirements, security at work is guaranteed To manage its connection with its workforce and resolve labor conflicts, the enterprise abides by the Industrial Relations Act Additionally, the business guarantees that anti-discrimination laws are applied correctly in order to create a welcoming, inclusive, and fair workplace.

The confidentiality agreement for BIDV is quite transparent, and the enterprise takes all necessary precautions to safeguard consumer information The management has designated a person in charge of data security and compliance to take the necessary precautions to stop identity theft.

By implementing programs for employee wellness, BIDV goes above and above. The enterprise educates its staff on how to care for both their mental and physical wellness as well as how to be more ecologically conscious Additionally, the enterprise supports its staff members' professional growth and creates an environment at work that helps staff members manage work and personal obligations.

It is clear from the analysis of BIDV's present CSR implementation position above that the enterprise originally made the proper decisions in embracing social responsibility However, the following issues still exist The first problem is that CSR initiatives at BIDV are still distinct from one another and have no connections.

No particular CSR strategy exists Furthermore, not all of the BIDV system staff are very aware of CSR Several of them do environmental saving activities due to their incentive of being awarded, thus there are likely to be frauds in the implementation. Another problem is that the implementation of CSR is not overseen by any department This work is now being done by the Public Relations Department of BIDV In reality, the Public Relations Department does more than just social security-related tasks; it serves as the central hub for disseminating information to the public and gathering and analyzing information from the market.

There are still certain operational aspects that have not pleased consumers in the following ways:

 A convoluted approach with several sample forms with complicated signature comparison.

 The staff frequently doesn't greet clients and doesn't provide them with clear instructions when they arrive to transact, which results in poor customer service.

 There is no larger transfer or withdrawal limit for long-term clients in need and there is a low ATM withdrawal limit.

 Low-interest rate on deposits

Social security activities are superficial, and the success of implemented programs has not been assessed and measured for the benefits brought to society in general and the locality, program recipients in particular, financial benefits for theBank, other non-material benefits such as enhancing brand value, creating a humane environment for all employees.

SOLUTIONS TO IMPROVE THE CORPORATE SOCIAL

Orientation for the development of BIDV

3.1.1 Orientation towards shareholders and workers

 Ensuring employees' well-being and quality of life.

 Ensuring that there are rules in place to help staff become more competitive In order to create, nurture, and retain a high-caliber human resource team, implement human resource management in accordance with best practices Increase training through e-learning (which will account for 90% of all training by 2025) in order to boost the caliber of your human resources.

 Promoting gender parity in Bank operations.

3.1.2 Orientation towards customers and partners

 Increasing customer happiness: BIDV wants to overtake all other banks in terms of customer satisfaction by the year 2025 The Bank's core business strategy revolves around retaining and growing its client base while also enhancing customer satisfaction.

 Keeping the technological system stable to guarantee secure and continued enterprise operations.

 Providing partners with the most possible advantages, remain proactive, and be open and honest.

 Contributing to hunger eradication, poverty reduction, overcoming consequences of natural disasters, and environmental protection.

Solutions to improve Corporate Social Responsibility implementation of BIDV

In order to promote the right orientation role in the bank's CSR activities, BIDV's code of conduct needs to be supplemented and completed more closely in terms of its terms and rules At the same time, it is also necessary to develop and develop detailed instructions for the implementation of these rules throughout the system so that they are detailed, clear, and easy to understand The external code of conduct provides general standards of conduct that should provide a case-by-case scenario and is regularly updated This code of conduct can help staff to deliver the best service to customers.

In particular, there should be more regulations on penalties in situations where failure to comply with the code of conduct causes serious consequences and affects BIDV's image.

Creativity and effective social responsibility implementation should be promoted For those who execute their social obligations successfully, provide suitable reward methods and metrics (such as monetary, in-kind, or non-material awards, etc.).

A group of people who effectively use the Bank's code of conduct for social responsibility should be established and provide a good example for others to follow This will encourage them to proceed toward a thorough implementation throughout all of the Bank's operational areas.

One of the quickest methods to enhance the reality of adopting social responsibility for the whole BIDV system is to applaud and replicate typically advanced persons The biggest incentive for the rest of the employees to give it their all and emulate those good examples is when those who do well are promptly rewarded, acknowledged, and appreciated.

Improving the Bank's document system by taking stronger steps to analyze and gather comments after applying rules and regulations is necessary For instance, when

BIDV's code of conduct is applied across the system, propaganda is used, and it is required to take action to routinely review and fix wrong aspects in order to improve The creation of matching consequences for each unique breach is required, in addition to execution to evaluate and award.

3.2.2 Raising Corporate Social Responsibility awareness

Currently, BIDV has introduced online training, which not only makes it easier to schedule classes and saves time and money, but also creates a suitable environment for setting up implementation training programs Social responsibility is expected of every BIDV employee Thus, integrating social responsibility-related communication, education, and training programs into the training system is not difficult, but it does require a clear road map and is linked to implementing actual programs at BIDV To ensure that the training program is implemented successfully and as closely to reality as possible, BIDV education must have a clear plan in place before executing communication.

 There are more specific instructions and rules, facilitating easier access and search of documents Legal documents need to be regularly updated, guiding methods of handling when there are conflicts between codes of conduct Completing the system of regulatory documents and guidelines for CSR implementation.

 Building a library of policies, rules, and routine updates is crucial for every organization, but especially for BIDV Managers can use that library to acquire a general idea of the holes in their process system This library should include quick search options and access to materials that may be sorted by location inside the unit Processes and regulations are continually being improved, acting as a guideline for all activities at BIDV When there is feedback or opinion on the contents of the document, the focal unit issuing the document needs to absorb and have appropriate supplemental/modified documents to help the document system.

A very important task is to increase employee credentials in addition to raising social responsibility awareness for all employees BIDV will be able to achieve all of its economic objectives if it has a workforce that is of the highest caliber and is well- qualified The high level of employees also lessens the possibility of working against the rules and in violation of the appropriate laws.

In addition to providing fully functional facilities, fresh air, and a safe working environment, BIDV should focus on enhancing the working environment also involves fostering better interpersonal interactions at work and fostering a welcoming and cozy workplace for staff to foster innovation Utilizing extracurricular activities on a regular basis may assist departments and officials to operate more cohesively, foster harmony, and help workers become more motivated.

BIDV should ensure that the promotion, reward, and punishment system follow the rules The regulations, which must be properly followed at the units, explicitly outline the promotion, reward, and punishment systems BIDV should establish ways for employees to participate in the systems that will ensure their benefits To prevent employee panic in situations when rewards, sanctions, or promotions are made in violation of the rules, the rationale for the action should be made known to all employees.

BIDV should make adjustments to the wage structure to ensure that it is compatible with the abilities and qualifications of the workforce At the moment, BIDV bases its compensation system on KPIs that are linked to each position and depending on the degree of task accomplishment The banking system is still unbalanced since there are still numerous shortcomings and unneeded situations when the boss of a branch earns less than the personnel at branches with higher rankings mechanisms for paying staff Even though these situations are uncommon, BIDV has to have stronger controls over the minimum wages applied to each job post and link salaries to employees' job duties in order to restrict them.

BIDV should improve and expand channels of contact with investors, give attention to safeguarding the interests of minority shareholders, and ensure the veracity of released information Annual reports, for instance, provide accurate,truthful, and disclosure of information on corporate strategy, ownership, financial situation, management structure, risk management, and bank governance in compliance with legal requirements and accepted international standards.

Recommendations to managerial organizations

3.3.1 Developing strategy for social responsibility

BIDV should have a specific strategy for social responsibility in addition to planning for the Bank's activities because only with a strategy can the Bank have the right perspective, clearly define the objectives, and determine how to implement social responsibility proactively and competently The application of the CSR strategic planning phases is as follows:

Step 1: Define the Bank's vision for corporate social responsibility.

The answer to the query, "What is the purpose of the Bank's social responsibility?" will reveal the Bank's social responsibility vision These long-term objectives must be in line with the Bank's corporate objectives.

Step 2: Assess the situation as it is now and the forces that are impacting it, then find resources to put social responsibility into practice.

Analyze the present state of internal and external elements impacting the Bank's social responsibility operations in order to identify its strengths and weaknesses and, in the following stage, suggest workable remedies identifying the financial, human, and technological resources required to put the suggested solutions into practice.

Step 3: Outline specific fixes and CSR initiatives that the Bank can carry out. Step 4: Analyze all of the suggested options and choose the best ones.

Step 5: Describe how to execute the solutions and distribute them to all staff so they are ready to do so.

If the efficacy of the solution is not what was anticipated after choosing and implementing optimum solutions, the bank might alter the assessment criteria in step 4 to be able to pick a more acceptable solution.

3.3.2 Increasing Corporate Social Responsibility awareness

It is essential to routinely remind workers about the law's provisions on their rights and obligations at work, as well as to educate them on the enterprise's policies and standards in this regard For the stakeholders concerned, there is a need to raise awareness, knowledge, and expertise about the value of adopting social responsibility; also, the management system has to be improved to comply with the code of conduct and regulatory requirements.

In addition to strengthening their bond with the bank, workers who participate more in CSR initiatives also give leaders a greater understanding of their goals, desires, and perspectives Employees then aggressively encouraged employee initiative in all facets of the Bank's operations At that point, BIDV's social responsibility initiatives will be modified in accordance with employee goals and in close coordination with their duties and privileges As a result, the Bank's CSR will be implemented in a more sustainable manner.

3.3.3 Creating a department in charge of social responsibility

Social responsibility actions are not carried out consistently and frequently when there is no department or department in charge of social responsibility This department must include people who are knowledgeable about the important areas that BIDV chooses to carry out its social duty and should be developed with a structure and composition suited to the size of the Bank The organization of this department may comprise 10 members, in charge of each subject area or divided in charge by region It has around 25,700 personnel and more than 190 branches, transaction offices, representative offices, and member units at home and abroad. Particularly, the Board of Directors of BIDV ought to have a representative from this specialty department or department This is so that social responsibility policies and initiatives may be implemented in a sustainable manner, which requires strong support and commitment from the Bank's top officials.

Additionally, this department should include staff members who have a thorough grasp of social responsibility and the ability to employ additional outside specialists if necessary.

Although the creation of extra departments may result in overlapping responsibilities in the organizational structure and increased management expenditures, it is effective in the long run In order to make the best choices for themselves, banks must carefully weigh their options.

3.3.4 Creating the technological and material foundations

The use of IT innovations has helped BIDV achieve several successes In order to support the CSR objectives specified by the Board of Directors, BIDV must optimize the development of high-tech IT infrastructure and promote the role of the

IT system IT innovations can reduce the convoluted approach with several sample forms with complicated signature comparison by using AI and digitalized algorithms Furthermore, technology enhancement can promote the use of customers with the immediate registration of banking system, which can help to achieve larger transfer and upgrade the withdrawal limit immediately Last but not least, technology development can improve the social security activities as well as the measurement of banking activities.

3.3.5 Establishing funds for Corporate Social Responsibility initiatives

BIDV already has its own funds for CSR-related operations such as the SocialWelfare Fund, Unemployment Support Fund, Retirement Fund, etc However, the business should create a special fund to provide CSR services for the bank's CSR initiatives This fund will assist the bank in having a budget that is plentiful,consistent, centralized, and simple to administer so that the budget may be used more efficiently.

In the end, it was discovered that the majority of established enterprises are conscientious and work to benefit society By more emphasis is placed on the subject of enterprises' contribution to both sustainable global development and the process of national economic development in general, the mismatch between economic progress and human and social development, as well as between economic and social gains, is one of the dangers and disadvantages that social responsibility is thought to help reduce.

The writer has used analytical and synthetic methods to find specific research subjects - Bank for Development and Investment of Vietnam - with an approach to corporate social responsibility based on a breakdown of the responsibilities that businesses need to perform for relevant stakeholders inside and outside the business, thereby affirming that every business that wants to operate sustainably cannot do without social actions This further demonstrates that CSR is the company's responsibility and is always linked to society through specific manifestations of responsibility to partners, customers, the law, society, and the environment, as well as show production and business ethics In regard to social duty, the article supports Carroll’s position: Economic duty, legal obligation, ethical responsibility, and community involvement are the four basic responsibilities that make up corporate social responsibility The individual or combined application of the aforementioned

4 primary obligations is the implementation of social responsibility for each specific issue.

The thesis has identified a number of issues that still exist at the Bank by comprehending the origins and development of CSR and examining the actual implementation of CSR activities at the Bank for Development and Investment ofVietnam From these issues, the thesis offers some solutions to enhance the implementation of CSR at banks Some broad recommendations were made,including creating a focused and methodical CSR plan, educating the Bank's staff about CSR, and creating a department or department in charge of carrying out a duty Depending on the subjects to be applied, specific solutions are also provided.

Some limitations of the thesis: During the research process, the study has some limitations as follows:

- The scope of research is still limited at the Bank for Development and Investment of Vietnam There are no performance figures for other banks from which to make relative comparisons.

- Research method using qualitative method, mainly collecting and analyzing data The questionnaire is small, which may cause the analysis data to be skewed.

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