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Corporate social responsibility and organisational performance in Vietnam

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  • Ngoc Khuong Mai
  • Khoa Truong An Nguyen

Abstract

This study aims to investigate how corporate social responsibility (CSR) practices can affect employee commitment and the financial performance of firms in Vietnam - a developing country, and to build a conceptual framework for these factors to achieve theoretical and practical contributions. The framework is tested by conducting data analysis of 869 firms in different sectors in Vietnam. The empirical results show that CSR practices have positive and direct effects on employee commitment and financial performance. In addition, employee commitment directly affects financial performance, confirming the mediating role of employee commitment on the relationship between CSR practices and financial performance. It is suggested that for the sustainable development of firms, managers should deploy more CSR practices, especially in developing countries where corporate social responsibility practices are not sufficiently or widely fulfilled.

Suggested Citation

  • Ngoc Khuong Mai & Khoa Truong An Nguyen, 2025. "Corporate social responsibility and organisational performance in Vietnam," International Journal of Business and Globalisation, Inderscience Enterprises Ltd, vol. 41(3), pages 179-199.
    • Handle: RePEc:ids:ijbglo:v:41:y:2025:i:3:p:179-199
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    Cited by:

    1. Sha, Feiyun & Meng, Jiawei & Zheng, Xiaoyu & Jiang, Yaqi, 2025. "Sustainability under fire: How China-US tensions impact corporate ESG performance?," Finance Research Letters, Elsevier, vol. 85(PA).

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