De gidm nhe tdc ddng cua bie'n ddi khi hdu lidn quan dd'n boat ddng, DN cin: Xdc dinh ngudn phat thai GHG trtfc tie'p hoac gian tie'p vd xac dinh pham VI trdch nhiem cua minh; do Itfd[r]
(1)QUANTRI-QUANLY
THl/C HANH TRACH NHIEM XA HOI
\6l MOI TRlJCfNG TAI CAC DOANH NGHIEP
CONG NGHIEP PHU THO
• VO THj PHlidNG LANTOM TAT:
Trong bd'i canh hdi nhap kinh te' the' gidi, thtfc bien traeh nhiem xa hpi la ye'u to' td't ye'u dd'i vdi cac doanh nghiep muon md rdng thi trffdng, ddc biet la thi trtfdng qud'c td Khd khdn ldn nhd't ma ede doanh nghiep Viet Nam gap phai chinh Id cac rang budc phi thud' nhtf: vd'n de bao vd moi trtfdng, thffc hdnh trdeh nhidm vdi ngffdi lao ddng, bao ve tai nguydn, ngudn gd'e xud't xff san phd'm, Tuy nhien, dd'i vdi cac qud'e gia dang phdt tridn nhff Vidt Nam, nhdn thtfc cua doanh nghidp vd thtfc hidn ede trach nhiem ban che' Dac bidt, hp mdi chi nhdn tha'y nhffng chi phi bo trffdc mat la rat Idn, md chffa thd'y dtfdc nhffng ldi ich Idu dai dem lai ttf viec lam Nghien cffu dffde tien hanh tai 253 doanh nghidp cdng nghidp trdn dia ban tinb Pbii Thp, kd't qua nghidn cffu da chi md'i quan hd tich cffc giffa thffc hien trach nhiem xa hdi vdi mdi trtfdng va hieu qua tai ehinh ciia doanh ngbidp Kd't qua ndy cd j* nghia dd'i vdi vide xay dtfng kd' hoach phdn bd vd stf dung ngudn Itfc tdi chinh ciia doanh nghidp cdng nghidp de phat tridn
Tuf khoa: Trdch nhiem xa hpi cua doanh nghiep, mdi trtfdng, doanh nghiep cdng nghiep Phii Thp
1 Mor dSu
Mdi trtfdng vd cac vd'n de mdi trffdng tff lau da trd mo'i quan tam cua toan nhan loai Viec bao vd mdi trffdng d thdi dai ndo, thdi didm ndo ciia mdi qud'c gia cung Id nhidm vu hd't sffc quan trpng Nhan thffc dtfdc tdm quan ciia vd'n dd mdi trtfdng phdt trien ben vffng ciia da^t nffdc, thdi gian qua Dang va Nha nffdc da cd nhieu chinh sach nham tang cffdng vd'n de bao ve moi trffdng tren ta't ca cac khia canh: mdi trtfdng da't, moi trtfdng ntfdc, mdi trtfdng khdng khi, bao vd tdi nguyen, da dang sinh hpc,,,, Tuy nhien, vide bao vd mdi trtfdng se lam phdt sinh chi phi eua doanh nghiep vd cac doanh nghiep thtfdng khdng ttf nguyen, lang trdnh hoac thtfe bien khdng day dii cac khia canh cua va'n de bao vd mdi trtfdng Ban than mdi DN khdng hieu rang chinh hdnh dong da bd Id cdhdi tie'p can cac thi trtfdng cao cap hay md rdng thi trffdng qud'c td' nhffng rao can phi thud' ciia cdc nffdc phat tnen Mat khac, ban than mdi doanh nghidp
thieu kidn thffc, chffa am hieu, chffa nhdn thffc dffde cac ldi ich thu dffde ttf viee thffc hidn td't trdch nhiem vdi mdi trffdng theo tieu chuan qudc te' la md rdng thi trffdng, ddc bidt la cae qud'c gia dd phdt trien ndi cd gia ban cao, san Iffdng tidu thu ldn ttf dd gia tang ldi nhudn cho DN
De nang eao nhdn thffc eiia DN vd nhffng ldi ich kbi thffc hanh trach nhidm xa hdi vdi mdi trffdng, tdc gia dd tie'n hdnh nghien ctfu thffc nghiem tai 253 doanh nghiep cdng nghiep tren dia ban tinh Phii Thp, ke't qua nghidn ctfu cho thd'y DN se thu dtfdc ldi ich ve tai ehinh eao hdn thtfc hanh td't trdch nhiem xa hdi vdi mdi trtfdng
2 Khai quat trach nhieni xa hpi ciia doanh nghidp vtfi moi trtftfng
Thudt ngff trdch nhiem xa hdi cua doanh nghiep (TNXHDN) xua't hien lan dau tidn vao ndm 1953, Howard Rothmann Bdwen edng bd' cud'n sdch "Trach nhiem xa hpi ciia doanh nhdn", nham muc dich tuyen truyen va keu gpi ngffdi quan ly tdi san khong lam tdn hai de'n cdc quyen va ldi ich ciia
(2)TAP GHi CUNG T H U U N C
ngffdi khac, keu goi long tff thien nham bdi hoan nhffng thidt hai doanh nghiep lam tdn hai cho xa hdi Trai qua hdn ntfa the ky hinh thdnh va phat trien, ngdy khdi niem vd cdc ndi dung TNX-HDN da dffde xay dffng thdnh cae bd tieu chu^n dp dung rdng khap tren todn the gidi, dd phai ke de'n tieu chuan qud'c te ISO 26000: 2010 dffa eac hffdng ddn vd TNXHDN Cac ndi dung cd't Idi eiia ISO 26000: 2010 bao gdm: dieu hdnh td ehtfc, quydn ngtfdi, thffc hanh lao ddng, mdi trffdng, thffc tien hoat ddng cdng bang, ngffdi tieu dung, stf tham gia va phdt tridn cdng ddng
Theo yeu cau ciia bd tieu chud'n ISO 26000, ndi dung TNXHDN ciia DN dd'i vdi mdi trtfdng, bao gdm cae tidu ehi: (1) phong ngtfa d nhiem; (2) stf dung tai nguyen ben vffng; (3) giam nhe va thich nghi vdi bid'n doi kbi hdu; (4) bao ve mdi trtfdng, da dang sinh hpc vd khac phuc mdi trtfdng sd'ng ttf nhidn dffde thd hidn khung phdn tich sau (Hinh I):
Hinh 1: Ngi dung trdch nhiem xd hgi cua DN vdi mdi trifdng
TNXHDN V l MOI TRUCiNG
r
Phong ngCrao n h i ^
i
Si> dyng
tai nguye nben vCfng
Giam nheva thich nghIvS bien ddi khlh$u
1
Bao v$ niditnidng, da dang sinh hpcva phuc hdi moi ttfdng
sdhghJ nhien
Ngudn: ISO 26000: 2010 2.1 Phong ngiia nhiem
De cai thien viec phong ngffa d nhidm cac boat ddng cua minh, DN can phai: Xac dinh cac khia canh va tac ddng eiia eac quye't dinh va boat ddng ciia to chtfc len mdi trtfdng xung quanh; xac dinh ngudn gdy d nhidm va chd't thai hdn quan dd'n boat ddng cua td chtfc; dp dung cdc bidn phap nham phong ngtfa d nhiem va chat thai, stf dung bd thd'ng quan ly rac thai va dam bao quan Iy phd hdp d nhiem vd rac thai cd kha ndng trdnh dtfdc; tham gia vdi cdng ddng dia phffdng ve eac phdt thai va chat thai gay d nhiem thffe te' vd tiem d'n, cac rui ro sffc khde lien quan ciing nhff cac bien phap
giam thieu thffc te' va de xua't; cdng bd vd Iffdng, loai vdt lieu dde, nguy hiem cd lidn quan va dang kd dffde su" dung, thai ra; tranh stf dung cdc hda chd't cd'm nhtf: Chd't phd huy ttng dzdn, cha't gdy d nhidm hffu cd ben, cdc hoa chd't, thud'c trff sdu nguy hidm, hda cha't gay ung thff, gdy dot bidn, dnh htfdng tdi sinh san, rd'i loan ndi tid't hay tich tu sinh hpe lau dai va dpc hai
2.2 Sddung tdi nguyen bin vUng
De tri tdi nguyen ttfdng lai thl quy md, khd'i Itfdng tidu thu vd san xud't hien tai can thay ddi cho chiing boat dpng pham vi kha ndng cua trai da't Viec stf dung bdn vffng ngudn tdi nguyen tai tao cd nghia la chiing dtfdc sil dung vdi ty Id nhd hdn hoac bang vdi ty Id bd sung eua ttf nhien dd'i vdi cac ngudn tai nguyen khdng the tdi tao (nhtf nhidn Hdu hda thach, kim loai, khoang san), tinh ben vffng lau dai doi hdi ty Id s& dung nho hdn ty le ngudn tai nguyen cd the thay the' To chtfc cd the tien tdi vide stf diing tdi nguydn ben vffng bang each su" dung didn, nhien lieu, nguyen hdu thd, da qua xtf Iy, si^ dung d£t va ntfdc mpt each cd trach nhiem hdn
2.3 Gidm nhf vd thich nghi vdi bien doi khihdu
Phdt thai nha kinh (GHG) ttf cac boat ddng eiia ngtfdi nhtf cacbon dioxit, mdtan, va nito exit Id mdt nhffng nguyen nhan din den bid'n ddi hdu toan cau, cd tdc dpng ldn den mdi trffdng tff nhien va eon ngffdi Mpi td chiJc can cd traeh nhidm ve phat thai kbi nha kinh va se hi anh htfdng bdi bie'n ddi bau theo mpt each thtfc nhd't dinh
De gidm nhe tdc ddng cua bie'n ddi hdu lidn quan dd'n boat ddng, DN cin: Xdc dinh ngudn phat thai GHG trtfc tie'p hoac gian tie'p vd xac dinh pham VI trdch nhiem cua minh; Itfdng, Idp ho sd va bad cdo ve phat thai GHG dang ke ciia td chtfc; dp dung cdc bidn phap tdi tfu nham gidm d^n phdt thai GHG trtfc tie'p vd gidn tie'p pham vi kiem soat cua td chtfc va khuye'n khich nhiJng hanh ddng ttfdng ttf pham vi cua td chffc; thtfc hien tid't kiem nang Itfdng; dp dung cdc bien phdp nham tfng phd vdi cdc tac dpng hien cd hoac dtf dodn va ddng gdp vao vide nang eao ndng Itfc thich tfng cua cac bdn lien quan pham vi anh hffdng cua minh
2.4 Bdo ve moi trUdng, da d^ng sinh hoc va khac phuc moi trUdng sdng td nhien
Td chtfe ed thd trd nen cd trach nhiem xd hdi
(3)UUAN TR| - qUAN LY
hdn bang each hoat ddng dd bdo vd mdi trtfdng vd khdi phuc mdi trtfdng sd'ng ttf nhien ciing nhtf nhidu chffc nang va dich vu khde ma hd sinh thai cung cap (nhff thtfe an va ntfdc ud'ng, dieu hoa kbi hdu, hinh dat trdng va cac cd hpi tai tao Cae khia canh eiia va'n dd bao gdm: Xac dinh gia tri vd bao ve da dang sinh hpc; xac dmh gid tri, bao ve va khdi phuc cdc dich vu ciia he sinh thdi, stf dung dd't vd tdi nguyen thidn nhidn mpt each ben vffng, phdt trien thdnh thi vd ndng thdn vdi mdi trffdng tdt
3 Md hinh nghien ctfu va cac gia thuyd't nghien cu'u
3.1 Md hinh nghien cdu
Md hinh nghidn ctfu dffde tac gia xdy dffng dffa vdo cae nghien ctfu eua Carroll (1999), Baird Gey Lani & Robert (2012); Qinghua Zhu, Junjun Hu et all (2016); Korathotage Kamal Tilakastfi (2012), Suhazeli Wan Ahamed et all (2014) (Hinh 2) Hinh 2: Mo hinh nghien cifu ly thuyet
I TNXHDN DOI V d t M d i TRL/dNG I
r Phong ngCtao nhiem
Hr
i
sOr dgng tai nguye nben vCng1'
H2
1
Giam nheva thich nghi vdi bien ddi kblh$uH3*
'
Bao v$ mdi tnidng, da dang sinh hpcva phgc hra moi trudngsongtM nhien
H4'
V V
HIEU QUA TAI CHINH C U A DN (ROA, ROE)
3.2 Cdc gid thuyet nghien cdu
Qua qua trinh phdn tieh, tong hdp cd sd Iy thuyet va cac nghidn effu tien nhidm, xay dffng md hinh nghidn ctfu ly thuyet nhtf tren Cac gia thuyd't dtfdc de xua't md binh nghien cffu dtfdc tong hdp nhtf sau:
HI: Phdng nghffad nhiem tae dpng tich cffc dd'n hidu qua tai ehinh eiia DN
H2: Stf dung tdi nguyen ben vffng cd tdc ddng tich ctfc den bidu qua tdi ehinh ciia DN
H3: Giam nhe va thich nghi vdi bid'n ddi
hau cd anh htfdng tich ctfc de'n hidu qua tdi chinh ciia DN
H4; Bao ve mdi trtfdng, da dang sinh hpc vd phuc hdi mdi trtfdng song ttf nhien cd anh htfdng tich ctfc de'n hieu qua tdi chinh cua DN
4 Kd't qua nghidn ctfu
4.1 Ket qud phdn tich nhdn td' khdm phd (EFA)
Kd't qua phdn tich nhan to'kham pha cho tha'y hd so KMO tinh dtfdc tff mdu didu tra la 0,730 Idn bdn 0,5 Nhff vdy, quy md mau didu tra dii dieu kidn thieh hdp de lid'n hanh phdn tich nhdn to' Kidm dinh Barlett vdi gia thie't HO: mffc dd tffdng quan giffa cac bie'n quan sat bdng tong the cd y nghia thd'ng kd vi Gid tri P-value xac dinh dffde tff mau dieu tra la 0,00 nho hdn so vdi mtfc y nghia 0,05 (hay 5%) Vi vay, cd the bdc bo gia thie't HO hay cd the ke't ludn cdc bid'n quan sat cd ttfdng quan vdi tdng thd Nhff vdy, mdu nghidn cffu va cdc bie'n quan sdt la phii hdp de tie'n hanh phan tich nhan to' kham pha
Phdn tich vdi 19 bid'n quan sat ma tac gia sff dung, cd the riit trich dffde nhan td ehinh danh gia Thffc hdnh trach nhiem xa hpi ciia doanh nghiep vdi mdi trffdng Theo ke't qua tinh todn tff mdu dieu tra, nhan to' ndy giai thich dffde 55,803% sff bie'n thidn ciia toan bp dff lieu Ket qua xac dinh bie^n quan sdt cho tffng nhdn to' dffde ddnh gia qua hd sd tai nhdn td' dffde the hidn (Bdngl)
Kd't qua tren cho thd'y cdc bie'n quan sat: png3, bvmt5, png2, png6 khdng ed he so tai nhdn td' Idn hdn 0,5 d nhan to nao Vi vay, nen loai bo cae bien quan sat khdi phdn tich nhan to'khdm pha Sau loai d^n cac bid'n quan sat: png3, bvmt5, png2, png6 thi nhan to' da giai thieh dtfdc 68,914% stf bie'n thien ciia bp dff lieu
Nhff vdy, ttf ke't qua pbdn tich nhdn to kham pha tdc gia xdc dinh dffde nhdn to' tae ddng dd'n Thffc hanh trach nhiem xa hdi ciia doanh nghidp vdi moi trffdng dtfdc stf dung cae phan tich tidp theo, cdc bid'n quan sat thupc nhdn to' (Bang 2)
4.2 Ket qud ddnh gid dg tin cqy cua thang Ke't qua ddnh gid dp tin cdy ciia thang the hien Bang Theo ke't qua ndy, td't ca cac gia tri Cronbaeh's Alpha eija cdc bid'n quan sat deu ldn hdn 0.7 cho thd'y td't cd cdc bid'n ddu cd dp tin cay do'i vdi mo hinh nghidn ctfu
Nhtf vdy, tff ke't qua phdn tich khdm pha (EFA) vd danh gia dd tin cdy ciia thang stf dung he so'
(4)TAP CHi CUNG THIfdNG
png7 png4 png5 png1
png3 bvmtS
bvmtS bvmtl bvmt4 bvtnta
Bang M a tran x o a y c a c ntian to Component
1 ' ' !
.840 818 806 755
.843 824 812 780
1
bdkhl bdkh3 bdkh2 bdkh4 png2 sdtnl Sdtn2 sdtn3
png6
Component 1 2 3
860 853 763 749
4
859 789 785
Ngudn: Tong hop kft qud nghien cdu cua tdc gid
Bdng Tong hdp c d c bien quan sdt
Cronbaeh's Alpha cdc nhan td dtfdc riit trich vdi cac bie'n quan sat Iffdng cac nhdn td dam bao dp tin cdy cua thang Vi vay, cdc nhan to' vdi cac bie'n kiem soat dat du dieu kien de tie'n hanh cac phdn tich tie'p theo
4.3 Ket qud phdn tich hdi quy
a Tdc ddng ciia cdc yeu td thifc hdnh trdch nhiem xd hoi cua, doanh nghiep vdi mdi trudng den ROA, i
Ke't qua hdi quy cho tha'y gid tri he sd xdc dinh R^ la 0,302 cho biet md hinh hdi quy.mdi Udn he giBa nhdn td thffc hdnfa trdchinhidtfl xa hdi ciia doanh nghidp vdi mdi trffdng CO die giii thioh dffde 30,2% stf bien ddng ROA ciia doailh
Nhan to/
Bi§h quan N$i dung
Giam nhe va thich nghi v6i bien ddi hdu
Chung tdi ludng va lap cac bao cao dmh ky ve miic phat thai nha kinh (GHQ) Chung tdi co cac chinh sach khuyen khich sang kien lam giam GHG Chung tdi c6 sQ dung cac san pham tiS't kiem nang lUdng
Chung tdi san xuat cac san pham sil dung nang liipng tai tao bogc s\i dung tiet ki^m nang lupng B§o ve mdi trudng, da dang sinh hoc va phuc hoi mdi trudng song liJfnhidn
Chiing tdi uu tien nhQng hanh dpng tranh ton hai ddnhd sinh thai Chung tdi cd chinh sach khdi phuc he sinh thai
Chung tdi san sang chi tra nhiing chi phi nham khac phuc he sinh thai Chung tdi trdng nhieu cay xanh de tranh.xpi mdn dat-va-lam dep canh quan Phdng ngiia d nhiCm mdi trudng
Png1 Chiing tdi long muc tieu mdi trudng vao ke hoach cua doanh nghiep
Chiing tdi ludng dmh ky cac tac ddng cua qua trinh san xuat, kinh' doanh den mdi trudng'xung quajih Png4
PrigS,, Chiing tdi apdung cac bien phap phong ngiia d nhiein va giam d nhiern mdi trudng Png7 "Ghiing tdi thUdng xuydnddi mdi cdng-rlghd de' tadra cac san-pbgm thSn thidn hdn vdi mdi trudng
Sii dung tai nguyenben vQng
Chung ldi sil dyng tiet kiem cac ngudn tai nguyeri klidngjlffi iai_t?pjik)iQafja,?^n-'".)
Chung tdi sii dung cac nguon tai nguydn ben vung, co the tai tao va it tac ddng den-mdi thidng • 'i
ChungtdisLfdungvatlieutaiche, taisLtdungnUdcnhieunhatcpthe ' ' ' " ' • "
• Ngudn:' Tdng hop kev^i^ lighii'iiicdu Ciib fiiHgJfl
(5)UUANTR!-QUANIV
Bang Bien
quan sat
D d n t i gid d o tin c q y c u a Tuong quan Cronbaeh's Alpha bien - tong neu ioai bien
t i a n g d o Cronbaeh's
Alpha Phong ngCia nhiem moi tnJdng
pngi png4 pngS png7
0,681 0,745 0,750 0,751
0,857 0,832 0,833 0,830
0,874
SO dt^ tai nguyen ben vdng sdtnl
sdtn2 sdtn3
0,702 0,683 0,725
0,779 0,797 0,752
0,838
Giam nhe va thich nghi vdi bien doi i<hih$u bdkhl
bdkh2 bdkhS bdkh4
0,784 0,735 0,695 0,621
0,791 0,809 0,826 0,858 Bao v$ mdi trudng, da dang sinh hoc va moi trudng song tU nhien bvmtl
bvmt2 bvmt3 bvmt4
0,667 0,591 0,748 0,641
0.781 0,821 0,742 0,794
0,860
phuc hoi
0,830
Nguon Tdng hdp kit qud nghiin cdu cua lac gid nghidp anh htfdng ciia cdc yd'u td'thffe hdnh trach nhiem xa bdi ciia doanh nghiep vdi mdi trtfdng
Ke't qua phan tich phtfdng sai ANOVA nham kidm dinh stf phCi hdp ciia md hinh hdi quy cd gia tri F quan sat Id 26,845 vdi gia tri P-value (Sig.) la 0,000 nho hon mtfc >? nghia 0,05 Vi vdy, cd thd dffa ke't luan md hinb hdi quy la phii hdp de md ta md'i lien he giffa nhdn to' thffc hdnh trach nhiem xa hoi ciia doanh nghiep vdi mdi trffdng va ROA cua doanh nghidp
Vide ddnh gia tde ddng ciia tffng nhan to' thffc hanh trach nhidm xd hoi cua doanh nghiep vdi mdi trffdng va ROA ciia doanh nghiep dffde the hidn qua cdc he sd'hdi quy md hinh hdi quy cho tha'y cdc nhdn to' ve thtfc hdnh trdch nhidm xa hdi ciia doanh nghiep vdi mdi trffdng deu cd gia tri P-value nho hdn mtfc y nghia 0,05 Cdc he sdhdi quy deu cd gia tri dtfdng, chffng to cdc nhdn to ve thffc hanh trach nhiem xa hdi cua doanh nghiep vdi mdi trffdng deu c6 tac ddng thudn chieu dd'n ROA eiia
doanh nghiep Stf phu thudc dffde mo td theo phffdng trinb:
Y (ROA) = 0,329PNG + 0,239BVMT + 00,177BDKH + 0,122SDTN Nhff vdy, nhan to'PNG cd dnh hffdng manh nhd't de'n ROA ciia doanh nghiep vdi he sd'hdi quy chuan hda la nhff vd cao nhd't Id 0,329 Tid'p theo la nhan toBVMT, BDKH vd cud'i eung Id SDTN
b Tdc dong cua cdc yeu to thdc hdnh trdch nhiem xd hoi cda doanh nghiep vdi mdi trUdng den ROE
Kd't qua hdi quy tdc ddng ciia cdc ye'u to' thffc hanh trdeh nhidm xa hgi cua doanh nghidp vdi mdi trffdng de'n ROE cho thd'y gid tri hd sd' xdc dinh R^ Id 0,34 cho bie't md binh hdi quy md'i hdn he giffa nhdn td thifc hdnh trach nhiem xd bdi ciia doanh nghidp vdi mdi trffdng cd the giai thich dffde 23,6% stf bid'n dpng ROE cua doanh nghidp anh hffdng cua cdc ye'u to' thtfc hanh trach nhidm xd hgi cua doanh nghidp vdi ngffdi lao dpng
Kd't qua phdn tich phffdng sai ANOVA nham kiem dinh sff phu hdp ciia md hinh hdi quy cd gid tri F quan sat la 19,12 vdi gid trj P-value (Sig.) Id 0,000 nhd hPn mtfc y nghia 0,05 Vi vdy, ed the dffa ke't ludn md binh hdi quy la phii hpp de md ta md'i lidn hd giffa nhdn to' thtfc hdnh trdch nhiem xa hgi ciia doanh nghidp vdi mdi trffdng va ROE cua doanh nghiep
Kd't qua kiem dmh y nghia ciia cdc he so hdi quy dffpc phan dnh qua gid tri P-value (Sig.) cho thd'y, nhin chung cdc nhan id' ve thffc hanh trach nhidm xd bdi cua doanh nghiep vdi mdi trffdng deu cd gia tri P-value nhd hdn mffc y nghia 0,05, hay ed the ndi rdng, vdi mdu dieu tra dffpc cac nhdn td' ve thffc hdnh trach nhidm xa hdi ciia doanh nghiep deu CO tac ddng tdi ROE ctia doanh nghidp Cdc he so' hdi quy deu cd gid tri dffdng chffng to eac nhdn td ve thffc hdnh trdch nhiem xa hdi ciia doanh nghiep vdi mdi trffdng deu cd tac dgng thudn chieu dd'n ROE eua doanh nghiep Sff phu thudc dffpc md td theo phtfdng trinh:
y (ROA) = 0,267PNG + 0,204BVMT + 00,170BDKH + 0,136SDTN Nhtf vdy, nhdn td' PNG cd anh htfdng manh nha't de'n ROE ciia doanh nghiep vdi he so hdi quy chuan hda la nhtf va cao nhd't Id 0,267 Tie'p theo dd Id nhan toBVMT, BDKH vd cud'i cung la SDTN
5 Kd't luan
Thdng qua md hinh hdi quy tac gia da tie'n hanh kiem dinh va cho thd'y md'i quan hd dtfdng giffa cac ye'u to thffc hanh trdch nhidm xa bdi vdi mdi trffdng
(6)TAP CHi CONG THirifNG
vd hidu qua tai chinh cua doanh nghidp hien cdc nghien cffu hay ddnh gid hen quan de'n thtfc Cdc ket qua nghien ctfu tren day da bd sung cac hanh trach nhiem xa hgi vdi ngtfdi lao dpng thang trach nhiem xa hdi vdi ngtfdi ddn, vdi mdi Ke't qua kiem dinh cac gia thuyet nghien cthi trtfdng cua cdc doanh nghidp cong nghiep Day la cP cho thd'y: nhdn td PNG cd anh htfdng manh nhat sd giiip cdc nha nghien ctfu, cdc doanh nghiep vd dd'n ROA, ROE tiep theo la nhdn td BVMT, cdc Cd quan quan ly co dffPc cdc thang de thtfc BDKH va cudi ciing la SDTN •
TAI LIEU THAM KHAO:
1 Baird, P L., Geylani, P C, & Roberts, J A (2012), Corporate social and financial peiformance re-examined-Industry effects in a linear mixed model analysis Journal of Business Ethics, vol 109(3), pp 367-388 2 Carroll, A B (1999), Corporate social responsibility Evolution of a definitional construct Business & Society, voU8,no.3, pp.286
3 Korathotage Kamal Tilakasiri (2012), Corporate Social Responsibility and Company Performance: Evidence from Sin Lanka, Victoria Low School
4 Wan Suhazeli Wan Ahamed, M Almsafir and A Al-Smadi, Does Corporate Social Responsibility Lead to Improve in Firm Financial Peiformance? Evidence from Malaysia, International Journal of Economics and Finance, vol 6, no 3, 2014
Ngay nhan bai: 16/4/2019
Ngay phan bien danh gia va su'a chffa: 26/4/2019 Ngay chap nh0n dang bai: 6/5/2019
Thdng tin tdc gid: ThS VU THI PHUONG LAN Trtfoing Dgi hpc Cong nghidp Vidt Tri
PRACTICING SOCIAL RESPONSIBILITY
OF PHU THO PROVINCE'S INDUSTRIAL ENTERPRISES
• Master VU THI PHUONG LAN Viet Tri University of Industry ABSTRACT:
In the context of the international economic integration, practicing social responsibility is an indispensable factor for enterprises that Vi'ant to expand their businesses, especially in the international market The biggest difficulty that Vietnamese enterprises have to face is the non-tax constraints such as environmental protection, responsibiUty for vi'orkers, resource protection and product ongm issues However, for developing countries like Vietnam, the perception of enterprises on the implementation of these responsibiUties is limited In particular, enterprises only see that they have to immediately pay huge costs and not recognize long-term benefits from practiemg dieir social responsibilities This study was conducted at 253 industrial enterprises in Phu Tho province and the study's results reveal that there is a positive relationship between the implementation of social responsibility with the environment and the financial efficiency of enterprises This result would positively impact the allocation and use financial resources of industrial enterprises
Keywords: Social responsibihty of enterprises, environment, Phu Tho province's indusUial enterprises