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Exploring the Mediating Role of CSR in Advancing Green Logistics Toward SDG 12 in Vietnam’s Manufacturing Sector

In: Proceedings of the 8th International Conference on Corporate Social Responsibility and Sustainable Development

Author

Listed:
  • Vy Ngoc Le Ho

    (University of Economics, Hue University
    Dong Nai Technology University, Faculty of Economics-Management)

Abstract

As the demand for sustainable logistics increases in emerging economies, Corporate Social Responsibility (CSR) is increasingly viewed not only as an ethical obligation but also as a potential enabler of environmental innovation. This study examines the mediating role of CSR in the relationship between key influencing factors (such as institutional pressure, technological capacity, and cost concerns) and the adoption of green logistics practices among manufacturing enterprises in Dong Nai province, Vietnam. A mixed-methods approach was employed, using simulated enterprise data and ESG content analysis to explore behavioral trends. The study applies cluster analysis to a hypothetical dataset of 100 enterprises and conducts qualitative coding of ESG disclosures from leading firms. CSR is disaggregated into environmental and social dimensions, enabling a nuanced understanding of its intermediary influence. The findings suggest that CSR plays a significant mediating role: enterprises facing strong external pressures or possessing adequate technological resources tend to channel these drivers into CSR programs, which subsequently shape the scope and depth of green logistics adoption. However, gaps remain where social CSR is emphasized while environmental logistics is neglected. The study offers a conceptual framework grounded in Stakeholder Theory and the Resource-Based View and contributes to SDG 12 localization by mapping CSR and logistics actions to specific targets. Policy implications include the need for tailored CSR–environmental integration support, particularly for resource-constrained SMEs.

Suggested Citation

  • Vy Ngoc Le Ho, 2026. "Exploring the Mediating Role of CSR in Advancing Green Logistics Toward SDG 12 in Vietnam’s Manufacturing Sector," Springer Proceedings in Business and Economics, in: Vikas Kumar & Tuan Hung Vu & Pooja Nanda & Suddin Lada (ed.), Proceedings of the 8th International Conference on Corporate Social Responsibility and Sustainable Development, pages 237-256, Springer.
  • Handle: RePEc:spr:prbchp:978-981-95-4200-0_14
    DOI: 10.1007/978-981-95-4200-0_14
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