Organizational values and corporate social responsibility perceptions: evidence from Vietnamese agricultural enterprises

Corporate social responsibility (CSR) has become increasingly important for agricultural enterprises as they face growing environmental, social, and market pressures associated with globalization, sustainability standards, and new-generation free trade agreements. Although previous studies have recognized the importance of organizational values in promoting CSR, limited empirical evidence explains how individual values and corporate culture jointly shape CSR perceptions in agricultural enterprises within emerging economies. This study investigates the influence of personal values and corporate culture on CSR perceptions among Vietnamese agricultural enterprises. Using survey data collected from 183 agricultural enterprises and cooperatives in Binh Duong Province, Vietnam, the study applies Structural Equation Modeling (SEM) to examine the relationships between organizational values and CSR perceptions across economic, social, and environmental dimensions. This study tests are further employed to assess differences in CSR perceptions according to enterprise age and export orientation. The findings reveal that both personal values and corporate culture positively and significantly influence CSR perceptions; however, corporate culture consistently exerts a stronger effect across all three CSR dimensions, particularly with respect to environmental responsibility. In addition, enterprises with longer operating histories and export orientation demonstrate significantly stronger CSR perceptions than younger and non-export-oriented firms. These findings extend the CSR literature by integrating individual values and corporate culture into a unified analytical framework, demonstrating that organizational culture constitutes the primary mechanism through which CSR awareness is translated into organizational practice. The study also provides practical implications for enterprise managers and policymakers by suggesting that strengthening CSR-oriented corporate culture, embedding CSR into strategic management, investing in employee value development, and promoting supportive policy incentives can enhance sustainable competitiveness and facilitate deeper integration into international agricultural markets.