with the increasingly strong industrial development in the context of global economic integration. Nowadays, in addition to the main responsibility of creating profits for investors and owners, enterprises must also fulfill other responsibilities to society. Only by harmonizing these benefits can enterprises survive and develop sustainably over time. Therefore, the concept of corporate social responsibility has been expanded beyond economic responsibility.
(ii) In the modern perspective, some researchers have introduced the idea of CSR of business people in a broader scope. In this stage, researchers consider CSR as the responsibility towards the environment, interest groups and financial responsibility.
Interest groups include: investors, employees, customers, suppliers, governments, trade associations, and environmental protection groups [50]. Sharing this view, many researchers have approached CSR from different aspects. Typical examples include the studies of Archie Carroll (1999); R.Edward Freeman (1984); Baron (1995);
Research on corporate social responsibility according to the pyramid model Archie Carroll (1999).
This is a comprehensive model and is widely used in many studies today. According to Carroll, enterprises are economic agents created with the purpose of providing goods and services to customers. Therefore, profit is the first goal of enterprises, and subsequent responsibilities are based on this responsibility (Figure 1.1).
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Charity Ethics
Legal
Economy
(Source: Archie Carroll, 1999)
Figure 1.1: Archie Carroll's pyramid of social responsibility
In there:
Economic Responsibility - Maximizing profits, competitiveness, efficiency and growth are prerequisites because enterprises are established first and foremost for the purpose of seeking
Owner's profit, the remaining responsibilities must be based on the economic responsibility of the enterprise.
During the operation, enterprises have the responsibility to comply with the law when participating in production and business activities in a fair manner. Economic and legal responsibilities are two indispensable responsibilities in implementing corporate social responsibility.
Ethical responsibilities are rules and values that are accepted by society but not yet included in the law. In addition to fulfilling legal responsibilities stipulated in legal documents, enterprises need to fulfill extra-legal commitments. Ethical responsibilities are voluntary but are the center of social responsibility.
Philanthropic responsibility is the behavior of enterprises that goes beyond the expectations of society such as donating, supporting the disadvantaged, sponsoring scholarships, contributing to community projects, voluntarily doing useful things for society when necessary. This responsibility is different from ethical responsibility in that enterprises are completely voluntary when performing. If they have not yet performed this responsibility, enterprises are still considered to meet the standards that society expects.
The disadvantage of Carroll's (1999) model is that the responsibilities seem to be ranked from low to high and seem to be independent of each other, while in reality, especially in the context of integration , world economy and globalization like today, the responsibilities can still be integrated, performed together at the same time without conflict or affecting the sustainable development of the enterprise.
Research on CSR in the stakeholder perspective.
Stakeholders were first mentioned by R. Edward Freeman (1984) in the book “ Strategic Management : A Stakeholder Approach”, according to which stakeholders are “ individuals or groups that can impact or be impacted by the realization of an organization's mission” [62].
Freeman divides stakeholders into two main groups: primary stakeholders and secondary stakeholders. Primary stakeholders include: Customers, suppliers, employees, donors, communities. Secondary stakeholders include: Government, competitors, consumer advocacy groups, special interest groups, media. The relationships between stakeholders are not static.
which are dynamic in nature and can change over time. Based on Freeman's theory, Baron (1995) divided stakeholders into two groups, called market and non-market. The market group includes : Customers, competitors, employees, partners and suppliers; the non-market group includes: NGOs, government, managers, environment, media, society or community. Both groups have different levels of influence on specific CSR pressures or motives: Government, state agencies, shareholders of the company influence the issuance of company decisions; business partners, employees help the company achieve its goals; community, media and other subjects influence the decision-making process of the company [38]. Clackson argues that stakeholders can claim or exercise ownership over a business and influence its past, present and future activities [48]. Kotler and Lee argue that according to the concept of social marketing, marketers should consider three factors when making marketing policies: company profits, consumer desires and social benefits [62].
(iii) Recent studies show that the term CSR has been recognized and supported in most organizations, however, there is no general consensus on the concept and theory of CSR, which has created barriers for organizations to access the opportunities and challenges brought by CSR. Secchi argues that "new efforts are needed to reduce the heterogeneity between the theory and approach of CSR" [104]. Lee also concludes that the definition of CSR has been changing in meaning and practice [86]; Salmi Mohd Isa's research shows that over time as society changes, the requirements of CSR will be re-evaluated [103].
1.1.2. Domestic research situation
Research on CSR is often based on four approaches: (1) according to the pyramid model of A.Carroll (1999); (2) stakeholder theory; (3) according to the strategic perspective; (4) according to the cost-benefit direction, specifically:
(1) First approach: according to the pyramid model of A.Carroll (1999)
In this direction, there are mainly studies from a legal perspective, typically the studies of the authors: Nguyen Thi Kim Chi (2016); author Dinh Thi Cuc (2015). Using qualitative methods, from the perspective of philosophical methodology, these authors have clarified the theoretical basis for implementing CSR, affirming CSR
is inevitable and objective for the existence and development, especially in the trend of international economic integration today. Based on the current situation, the authors have proposed solutions to improve the effectiveness of implementing CSR. Using the same research methods as the above authors, from a legal perspective, author Pham Thi Huyen Sang has studied three groups of subjects based on the responsibilities prescribed in the law on environmental protection; consumers and workers; from 2000 to 2015 in Vietnamese enterprises. The research results show that: Awareness of CSR is still limited, enterprises themselves lack resources for implementing CSR, state management mechanisms are weak and ineffective, legal regulations on CSR are scattered and inconsistent, and people's monitoring mechanism on the implementation of CSR is still low. However, the limitation of these studies is that they have not measured the impact of implementing CSR on enterprises, the solutions proposed have not been specified, so it is difficult for enterprises to implement them if they rely on them [17].
(2) Second approach: according to stakeholder theory
This is the approach chosen by many researchers in Vietnam when studying CSR from the perspective of consumers in the food production and processing industry in Vietnam, using qualitative and quantitative methods, based on the theoretical behavioral theory TRA of Ajzen and Fishben (1980), author Nguyen Thi Phuong Mai (2015) affirmed the positive relationship between CSR awareness to attitudes and behavioral intentions of consumers of processed food products. Also using this approach, author Nguyen Hong Ha's research on animal feed production enterprises in Northern Vietnam affirmed the positive relationship between CSR awareness to customer loyalty, company reputation, and personal relationships between customers and company employees. Customer satisfaction, company reputation, and personal relationships positively affect customer loyalty. These are very meaningful results for manufacturing enterprises, especially food processing enterprises in the process of making management decisions. However, the scope of these studies is still narrow, so the research results cannot be applied to other industries [9].
Pham Duc Hieu's research has provided interesting findings on two factors affecting the implementation of CSR and CSR reporting of enterprises in Vietnam.
For managers, high awareness of CSR may not be a factor to ensure that enterprises will fulfill their CSR obligations and requirements. Vietnamese consumers' awareness and their purchasing decisions have a great influence on the implementation of CSR as well as the disclosure of CSR information of enterprises [11].
Although enterprises are committed to providing high-quality products and services at reasonable prices as important elements of being socially responsible, there are also gaps in CSR disclosure and management. Due to the lack of national standards and requirements from investors and customers, Vietnamese companies are reluctant to report on their CSR activities. As a result, customers have little or no information about the CSR implementation and achievements of companies; as a result, they are not aware of the importance and benefits of CSR. Most consumers focus on the price of a product rather than CSR when making purchasing decisions.
(3) The third approach: from a strategic perspective
By using qualitative methods, author Hoang Thi Thanh Huong has studied the factors affecting CSR in SMEs in the garment industry. Through a survey with a sample size of 185 enterprises from the North, Central and South using SPSS 16 software, the author has affirmed that implementing CSR strategy will bring overall, comprehensive and sustainable benefits to enterprises, especially in the context of increasingly fierce and fierce competition. The author has proposed steps to implement CSR strategy in Vietnamese SMEs. However, this study is only limited to the garment industry, there are many other manufacturing industries that need to use CSR as a long-term business strategy [12].
(4) The fourth approach: cost-benefit approach.
According to this approach, researchers present the costs that businesses have to pay and the benefits they gain when they implement CSR. A typical example is the study by author Tran Thi Hoang Yen (2016) using qualitative and quantitative methods, through a survey of a sample of 168 managers, who are leaders of 38 commercial banks in Vietnam in all 3 regions of the North, Central and South, using SPSS 22 software as a tool, the author concluded that there is a positive relationship between corporate governance; human rights; labor practices; environment; fairness in operations; customers; community.
consistent with the financial results of commercial banks. The author also makes recommendations to promote the implementation of CSR in Vietnamese commercial banks according to international practices from the perspective of the banks themselves, from consumers and the community, and from state management agencies [30].
In addition, there are many scientific articles in domestic specialized journals on CSR, these articles mainly aim to clarify the concept of CSR, study the current situation in some industries, fields, and enterprises to propose solutions to enhance the implementation of CSR. The studies mainly consider the theoretical aspect of CSR, study the current situation of CSR implementation in Vietnam, find out the causes and propose solutions to enhance CSR, specifically: In the Summary Report on CSR research in enterprises in the two textile and footwear industries, through a survey of 24 enterprises, author Dao Quang Vinh concluded: Implementing CSR increases revenue, increases labor productivity, increases the rate of exported goods, besides also increasing the reputation of enterprises with customers, increasing the trust and loyalty of employees in the enterprise [29]. Sharing the same point of view, there are also articles by authors Pham Van Duc (2009); Nguyen Thi Thu Trang (2017). In addition, these authors also pointed out the reasons for the poor implementation of CSR: awareness (different between enterprises), economic reasons (labor productivity, lack of financial and technical resources), and legal reasons (unsynchronized legal documents, lack of transparency and low value). The above author, Pham Van Thuan (2010) pointed out the limitation of the poor implementation of CSR: the mechanism for monitoring the implementation of CSR by the people is still low.
With the aim of identifying challenges, barriers, and opportunities in implementing CSR in Vietnam, and at the same time identifying the role of the government in addressing challenges, barriers, and expanding opportunities for implementing CSR and policy dialogue. Through a survey of textile and garment enterprises, authors Nigel Twose and Tara Rao concluded that: Most Vietnamese textile and garment and footwear enterprises still passively implement CSR, a small number of enterprises have considered CSR as an investment and they have obtained more contracts, increased labor productivity, and increased revenue [16]. Authors Nguyen Dinh Cung and Luu Minh Duc,
Nguyen Dinh Tai affirmed: Foreign enterprises carry out social responsibility towards the environment and consumers more systematically and scientifically than domestic enterprises [4].
1.2. Studies on implementing corporate social responsibility to employees
1.2.1. International research situation
Although there are many scholars interested in and researching CSR implementation for the environment, very few researchers have mentioned the impact of CSR on employees. First, a global survey of 1,122 company executives showed that they perceived that businesses benefit from CSR because it increases their attractiveness to potential and current employees [56]; A 2001 survey in France also found that employees are the most important stakeholder group for companies to implement their CSR [72]; research by Lee, EM, Park and Lee HJ (2013) showed that employees' awareness of CSR activities plays an important role in increasing their labor productivity and loyalty to their company. Some studies on CSR from the organizational behavior perspective of scholars (Albinger & Freeman, 2000; Greening & Turban, 2000) focused mainly on how CSR affects employees and increases the attractiveness of the company, they concluded that CSR has a positive effect on the attractiveness of the company but did not comment on how CSR affects employees. The few empirical studies investigating the internal impact of CSR on employees tend to focus on specific aspects of organizational commitment (Brammer et al., 2007; Maignan & Ferrell, 2001; Peterson, 2004), however the conclusions are quite contradictory and unclear about the relationship between CSR and workers (employees). Battaglia et al.’s (2014) survey of 213 SMEs in the Italian and French fashion industries found that CSR strategies can also be classified into four main categories. These include: (1) environmental CSR, which refers to actions taken to minimize the negative impact of a business on the environment; (2) workplace CSR, which refers to actions taken towards employees including recruitment, wages and working conditions, health, safety and human rights; (3) community CSR, which refers to actions related to the relationship between the business and the communities affected by its activities; and (4) market-based CSR.
refers to actions around a company's relationship with its supply chain, including responsible advertising and marketing, dealing with customer complaints, practicing ethical trading, and imposing environmental and social requirements on suppliers.
1.2.2. Domestic research situation
Although there are many studies on the impact of CSR on customers, other stakeholders such as investors, governments, etc., research on the topic of CSR on employees and the environment is still quite modest. This is the gap that the author wants to exploit and clarify, especially for Vietnamese industrial enterprises, in the context of the current economic integration and development.
The study by author Nguyen Ngoc Thang on CSR at FPT Corporation approached from the aspect of labor practices, using a direct survey method using a questionnaire focusing on FPT Corporation staff in two locations: Hanoi and Ho Chi Minh City, based on the recognized contents of CSR in ISO 26000 standard, the author concluded: FPT Corporation has implemented CSR quite well in terms of labor practices according to the provisions of ISO 26000 standard. However, there are still two issues that this corporation has not met the average expectations of employees: overtime work and the effectiveness of employee conferences. The author also made three recommendations for FPT to better implement CSR in terms of labor practices [19].
The study by author Pham Viet Thang on the implementation of CSR with employees in textile and garment enterprises in Vietnam, through the SEM linear structural model and the support of SPSS 17.0 and AMOS 20.0 software based on three aspects: Level of trust, satisfaction, commitment of employees. By surveying 750 employees at textile and garment companies in the three regions of the North, Central and South through the research model of independent variables including: Employment and development of labor relations, compensation and social protection, social dialogue, health and safety, training and development of employees; dependent variables include: trust, satisfaction and commitment. The research results show that there is a positive relationship between the implementation of CSR of textile and garment enterprises with the satisfaction and trust of employees, the relationship between satisfaction, trust and commitment of employees with the enterprise [23].