CORPORATE SOCIAL RESPONSIBILITY (CSR): A STUDY ON FACTORS EFFECTING CSR IMPLEMENTATION AND CSR DISCLOSURE IN VIETNAM-CASE AND EVIDENCE

Abstract

This project aims to examine how managers and employees from different Vietnamese companies represent their knowledge and their perceptions of Corporate Social Responsibility (CSR), also the behavior of Vietnamese consumers towards CSR positive. The resulting framework based on an expansion of qualitative research to clear the CSR performance of each situation. It also provides evidence that there are large proportions of managers and employees express a highly positive attitude towards CSR and its reporting but consumer’s perception is rather low in statements and questionnaire. It stills a discrepancy between what managers say they do and what action they do. However, the willingness to learn and gain more understanding about CSR found from survey, it will make the bright future of Vietnam CSR implementation and CSR disclosure.