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TOM TAT:
Nghien effu nay dffdc lien hanh li'en cd sd tdng hdp va danh gia cac cdng trinh nghien cffu
cua cac tac gia trong va ngoai nffde ve thffc hien trach nhiem xa hpi (CSR), de qua do chi ra
c^e nhSn td anb hffdng ddn thffc hien CSR cua cac doanh nghiep (DN) thupc TSp doan Ddt May
Viet Nam (Vmalex) nham eung cS'p cd sd ly luan cho viec thffc hien CSR cua cac DN. Kd't qua
nghien cffu ehi ra cd 3 nhan id' Idn anb hffdng ddn thffc hien CSR cua cac DN thudc TSp doan
do la: (1) Hoach dinh chien Iffdc cua DN; (2) Van hda nhin van cua DN; va (3) Thdi gian, qui
mo doanh thu v^ sd' nam boat ddng cua DN.
Tiif khda: Traeh nhigm xa hoi, thffc hien trach nhidm xa hdi, doanh nghidp. Tap doan Del
May VielNam.

1. Cac khai niem quan trong
1.1. Trdch nhiem xd hdi vd cdc cduphdn cda
trdch nhiem xd hoi
Cac nghidn cffu ve CSR eua DN den nay vSn
dang la md'i quan tam Idn cua cac nha nghien effu.
CSR va cac khai niem nhff iff each cdng dSn cua
DN (DN dffde coi nhff mot cdng din, ed iff each
nhff mdi cdng dan) va hieu qua xa hdi cua DN
nhan dffdc sff quan lam ve ca ly thuye't va thffe
tiin (Carroll, 1979). Cdc ly thuyd't ve CSR ed tinb
ke' thffa cao, eae nha nghien effu da thffdng xuyen

cap nhat, kiem Ira cac de xua'l, ddng thdi dffa ra
eae ca'u true mdi, cac md'i hdn he mdi ciia CSR
So 13-Thong 7/2019

(Bakker el al., 2005). Theo dd, CSR cua DN la
mpt khai niem rpng, bao ham iff luan thu phap
lual, bao ve mdi trffdng, quyen va phuc ldi eua
ngffdi lao ddng, tham nhung, quan tri DN (White
etal.,2017).
Theo Carroll, CSR bao gdm 4 iTnh vffc chinh
gdm: trach nhidm vdi tang trffdng kinh td, tuan thu
lu|l phap, trdch nhiem vdi eac van de dao dffc va
cudi ciing la traeh nhidm tinh nguyen (Carroll,
1979). Cung theo Carroll, trach nhiem kinh te' la
trach nhiem dau lien va trffdc bet cua DN, dd la
van dd Iff nhien mang tinh ban chat, DN dffdc gia
dinh la cd irach nhiem san xua't hang hda va djch


QUANlRI-qUANiy

vu ma xa hdi mong mud'n (Galbreath, 2010).
Trach nhiem phap ly, song song vide xa hoi tan
thanh vdi vai trd eua DN la san xui't, kmh doanh
tim kie'm Idi nhuan, xa hdi cung dat ra nhffng quy
tac cd ban (luat phap) dffa vao do ma DN van
hanh (Carroll, 1979, Galbreath, 2010). Trach
nhiem dao dffe la nhffng mong ddi eua xa hdi ma
khdng dffdc quy dinh thanh luit, doi bdi DN phai
dapffngnhffng yeu cau, chuan mffc eao hdn la luat

phap (Carroll, 1979). Trach nhiem linh nguyen la
cac trach nhiem mh xa hdi khdng bat budc, phdp
luat khdng yeu cau, tham chi hoan loan khdng ton
hai dd'n dao dffe ne'u khdng thffe hien (Galbreath,
2010, Carroll, 1979) Dd cd the la ddng gdp tff
thien, dao lao cho nhffng ngffdi khd co kha nang
lao ddng, trd giup nhffng ngffdi nghien ma luy
(Carroll, 1979), dau Iff vao cac cdng trinh phuc ldi
5 dia phffdng (Galbreath, 2010).
1.2. Trdch nhiem xd hdi vd thtfc hien thtfc
trdch nhiem xd hdi
Trong nghien cffu nay, nhdm lac gia sff dung
khai niem CSR cua Maignan va cdng sff, dffpc xay
dffng dffa tren quan diem cua Carroll vd thanh
phan ca'u lao eua CSR, Iheo do "CSR cua mdt DN
la mffc dd ma DN dd dap ffng nhffng traeh nhiem
ve kinh le', luit phap, dao dffc va nhffng trach
nhiem mang linh linh nguyen khac ma nhffng
ngffdi hen quan mong ddi d hp" (Maignan et al.,
1999, Maignan and Ferrell, 2000, Maignan and
Ferrell, 2001, Galbreath, 2010). Trong dd,
Maignan va edng sff cho rang CSR la mffc dp dap
ffng vdi ddi hdi cua xa hdi ndi ehung, nhff vdy,
khai niem nay da bao ham sff thffc hien CSR cua
DN. Ndi each khae, khai nidm CSR cung chinh la
khdi niem thffc hien CSR.
2. Cac htfdng nghidn cii'u ve thffc hien CSR
trong cac DN
Tuy cd rd't nhieu nghidn effu ve CSR, nhffng
cac nghien cffu ihffdng cd 2 hffdng chinh la cdc

kien thffc !>' thuye't CSR va truyen thdng, cdng bd
CSR. Nhffng nghien cffu hffdng tdi truyen thdng
va cdng bd' CSR thffdng tim hidu cdc yeu td' anh
hffdng Id) viec DN quyel dinh truyen thdng, cdng
bd mffc do thffe hien CSR tdi nhffng ngffdi lien
quan (khach hang, eac nha ho^l dong xa hdi, cac
cd quan quan 1^ nha nffdc...). O gdc dp khac, edc

nghien cffu ve kidn thffc ly thuyet CSR, thffdng
dffdc chu trpng hdn (Alcaiiiz el al., 2010), vdi md'i
quan lam cbinb cua cdc nghien effu nay la tim hieu
xem nhffng ydu Id' nao anh hffdng tdi va bi anh
hffdng bdi mffc dd thffc hign CSR cua cac DN. Cdc
nghien cffu vd kie'n thffe ly thuye't nay lai dffde
chia lam 2 nhanh. Nhanh d^u tidn Id cdc nghien
cffu danh sff quan tim tdi cdc yeu to' thuc day DN
Ihffc hien CSR (dau vao cua CSR), nhff cac nghidn
cffu cua: (Sehoulen el al., 2014); (Zheng and
Zhang, 2016); (Zheng and Zhang, 2016); (ElBassiouny and Letmalhe, 2018); (Khurshid et al.,
2018); (Pasricha et al„ 2018); (Shnayder and
Rijnsoever, 2018).. Nhdnh thff hai la cac nghien
cffu hffdng sff tap trung vao ke'l qua cua viec Ihffc
hien CSR (dau ra eua CSR), nhff cac nghien effu
cua: (Perez and Bosque, 2013); (EI-Kassar el al.,
2017); (Wood et al., 2018). Muc lieu la tim hieu
cdc nhin td' dnh hffdng tdi vide thffc hien CSR cua
cdc DN, tdc gi^ lffa chon cdc tie'p can iheo dau
vao, lffc la dat trpng tim nghien cffu xem cd
nhffng nhan id' nao anh hffdng tdi thffc hien CSR
cua eae DN.

3. Ly thuyd't dffdc su" dung trong cac nghign
cffu ve thffc bi^n CSR
Hien nay, cdc Iy thuyet dffdc sff dung dd
nghien cffu vd thffc hien CSR cua DN khd da
dang, nhffng dffdc nha nhieu nghien cffu sff dung
la 2 Iy thuye't chinh, gdm: Mo hinb kim Iff thdp
CSR eiia Carroll (1979) va thuye't Quan tn cde
ben lidn quan cua Freeman (1984) (Perez and
Bosque, 2013).
3.1. Thuye't qudn tri cdc ben lien quan cua
Freeman
Cac ben lien quan la khdi niem dau lien dffdc
dinh nghTa bdi Freeman. Theo Freeman, cac ben
lien quan la "ba't ky nhdm hay ea nhdn nao bi dnh
hffdng bdi hoae cd the anh hffdng tdi viec dat
dffde muc lieu cua td ehffc" (Freeman and
McVea, 2001). Cac ben lidn quan cd the la: cd
ddng, nhin vien, khach hang, nha cung cap, cdng
ddng va cac nhdm khac (Freeman and MeVea,
2001). Mdt each tff nhidn, xui't phdl tff dinh nghia
iren, eae ben hen quan la mdt trong eac ly thuye't
ndn tang dffdc siJ dung trong nghien cffu ve CSR.
Quan diem cua Freeman nhin dffdc sff ddng linh

So 13-Thang 7/2019

99


TAP CHi CONG THIfffNG


Hinh: Mo hinh quyin life cua cac ben hCtu quan

Nguon: R Edward Fret

1, Andrew C. Wicks. Bidhan Parmar, (2004) "Stakeholder Theory" and "The Corporate
Objective Revisited". Organization Science Voi 15(3). pp. 364-369

cua mdt sd nha nghien cffu, lieu bieu eho nhffng
nghien cffu di theo hffdng nay, nhff: (Clarkson,
1995); (Decker, 2004); (Maignan and Ferrell,
2004)... (Xem hinh).
3.2. Md hinh CSR Kim ttf thdp cua Carroll
Day la mdi ly thuye't ndn tang da dffdc nhae
nhieu d tren, dffdc nhieu nha nghien cffu thffa
nban va xay dffng cac gia thuyet nghien cffu dffa
tren md hinh nay. Carroll da dffa ra 4 khdi niem
ca'u thanh CSR, gdm: traeh nhiem kinh td, luat
phdp, dao dffc va trach nhiem tinh nguydn
(Carroll, 1979). Tuy nhien, cung vdi sff phdt trien
cua cac nghien effu ve CSR, Maignan va cong sff
da dffa ra quan diem dffdc nhieu sff ung hp ede nha
nghien cffu khdc, dd la 4 thanh phan ca'u thanh
ciia CSR cd vai tro nhff nhau (Maignan et al.,
1999, Maignan and Ferrell, 2000, Galbreath,
2010). Ddng thdi, Maignan va cdng sff cung dffa ra
dinh nghTa vd CSR, tao cd sd ly thuye't vffng chdc
eho cac nghien cffu sau nay (Galbreath, 2010).
Ra't nhieu nha nghien cffu da siJ dung md binh kim
tff thdp ve CSR cua Carroll trong eac nghien cffu

cua minh ve thffe hien CSR d cdc ITnh vffc khac
nhau, d cac nen van hda khac nhau, nhff: (Wartick
and Cochran, 1985); (Maignan et ^1., 1999);

100 So 13-Thang 7/2019

(Joyner and Payne, 2002); (Schwartz and Carroll,
2003); (Galbreath, 2010)..
4. Cac nhan td'anh hffdng tdi thu'c hi$n CSR
Hoach dinh chie'n Iffde dffdc dd xua't la mdt
bidn ddc lap ddng vai trd quan trong dd giai thich
mffc dp thffc hien CSR eua DN. Chid'n Iffdc kinh
doanh va CSR cd xu hffdng ngay cang giao thoa,
lich hdp, hdi tu vdi nhau (MeManus, 2008). Tiep
Iheo la van boa doanh nghiep, trong do dac biel
quan lam de'n van hda nhan van cua DN, dffdc
xem la cd anh hffdng de'n thffc hien CSR ciiaDN
Bdi vi eae gid tri, cae niem tin, sff chia se eac boat
dpng anh hffdng de'n hanh vi, do dd van hda nhan
van ciia DN ed lien quan de'n tbffc hien CSR
(Wood, 1991; (Galbreath, 2010). Ben canh dd,
edc nhdn to' lien quan de'n thdi gian, qui md lao
ddng, doanh tbu cua doanh nghiep cung dffde
nhieu tae gia de cap de'n.
4.1. Hoach dinh chien lUtfc
Hoach dinh chidn Iffde la mdt ye'u to' dffdc
nhidu nha nghien cffu nhae ddn nhff la mdt thanh
phan quan trpng anh hffdng tdi thffe hien CSR eua
DN. Mdt trong cdc phffdng each chinh de cac ben
hen quan, nhff: ngffdi tieu diing, nha cung cap, cae



QUANTRI-QUANLY

Id chffc xa hdi, cac cd quan qudn Iy, cd ddng,
ngffdi lao dpng... mong mud'n hay lao dp lffc len
thffc hien CSR cua DN bSng viec yeu cau eac DN
phai lang cffdng hoach dinh chien Iffde hffdng tdi
hp (Galbreath, 2010, Carroll and Hoy, 1984).
Thdng qua danh gid mdi trffdng ca ben trong va
ben ngoai, DN se tang cffdng thffc hien mdt sd
va'n de cd tinh chat phi thi trffdng. nhff: banh xff ed
CSR vdi cdng ddng va mdi trffdng Iff nhien
(Fineman and Clarke, 1996). Ndi cdch khac, cac
DN phai trien cac nghien cffu ve mdi trffdng kinh
doanh, sau do the hien vao trong dinh hffdng
chidn Iffde eua minb va ddng thdi dffa ra eac phan
ffng phil hdp bdng each thffc hien cdc CSR
(Galbreath, 2010, Carroll and Hoy, 1984, Burke
and Logsdon, 1996).
Theo cdc nha nghien effu, chien Iffdc ed hai
phffdng phap xay dffng. Thff nha't Id phffdng phap
xay dffng chi ddn thuan dffa tren kinh nghiem,
khdng mang tinh nha't quan, khdng cd ke hoach
(Galbreath, 2010). Thff hai la phffdng phap xay
dffng mang tinh ke' boach eao, xay difng chie'n
Iffdc dffdc coi la mdt viee ihffdng xuydn, lap di lap
lai, loan dien va cd he thd'ng. Vdi phffdng phdp
xay dffng chie'n Iffdc thff hai, hoach dmh chien
Iffde Ihffc sff ddng vai tro dnh hffdng ldi viec thffc

hien CSR cua DN (Galbreath, 2010, Kalyar et al.,
2012). Hoach dinh chien Iffdc chinh thffe, thffc sff
lao dieu kien cho nha quan ly xae dinh con dffdng
chien Iffdc diing dan va thich hdp cho DN
(Andersen, 2000).
Cdc ben lien quan ihffdng dffdc chia thanh hai
nhdm, ben ngoai, gdm: ngffdi tieu dting, nba cung
ffng, chinh phu, cac td chffe doan the, xa hpi, mdi
trffdng...; va ben trong DN, nhff: eo ddng, ngffdi
lao dong.. Hai nhdm nay lai cd 2 yeu cau khdc
nhau ve CSR ma DN phai thffc hien de dap ffng
yeu cau cua ho, ddi hdi hoach dmh chid'n Iffdc cua
DN phai hffdng vd phia hp. Dieu nay ed nghTa,
cac DN phai xay dffng chidn Iffde cua minh hffdng
theo ddng thdi 2 khia canh ben trong va ben
ngoai. Do dd, hoach djnh chie'n Iffdc dffde xem
xet dffdi hai gdc dp, hai xu hffdng quan trpng la:
hoach dinh chie'n Iffde dinh hffdng ben trong va
hoach dinh chie'n Iffdc dmh hffdng ben ngoai, day
cung chinh ia hai thanh phan quan trong ciia

hoach dinh chie'n lifde (Galbreath, 2010, Kalyar
etal., 2012).
4.2. Vdn hda doanh nghiep
Nhieu nghien cffu da ham y rang, van hda DN
ciing la mpt ye'u td'anh hffdng manh tdi viee Ihffc
hien CSR ciia DN (Galbreath, 2010, Wood, 1991).
Van hda DN de cap de'n cdc gid tri, niem tin ma
cac thanh vien cua DN nam giff (Kalyar et al.,
2012). Cac gia iri nay dmh hinh mffc dd thffe hien

eae hanh vi kinb doanh cd trach nhiem hoac vd
trdch nhiem (Kalyar et al., 2012), phan anh y thffc
traeh nhiem vdi cac ben lien quan la dieu kien,
tien de cho DN vffa thanh cdng trong kinh doanh
ben vffng vffa dam bao hanh vi dao dffc (Sinclair,
1993). Van hda DN eiing gdp phan dinh hinh len
cac hanh vi dao dffc trong quang eao, trong dd'i
xff vdi ngffdi lao ddng, vdi eha'l Iffdng san pham
va dich vu cffng nhff ffng xff vdi khdeh hang
(Herndon el al., 2001). Vdn hda DN ciing vdi dinh
hffdng van hda nhan van cua DN anh hffdng tdi
hieu sud't tong the cua DN va bao gdm hai phan
quan trpng la dinh hffdng van hda vd cffdng dd
van hda deu anh hffdng tdi thffc hien CSR cua DN
(Galbreath, 2010). Chdng ban, mdt dinh hffdng
van hda ctia DN mang tinh canh tranh, ea nhdn
(tffc la DN cd van hda tap trung vdo cac thanh tffu
cd nhan, kiem sodt thay vi pbat trien mdt mdi
irffdng hdp tac), cac ca nhdn trong DN se cd xu
hffdng de cao va ffu lien eho nhffng thdnh qua eiia
chinh ho, DN ciia hp, xac sua't ciia viec quan tam
tdi ngffdi khac, ldi ldi ich cua ngffdi khac it dffde
COI trpng hdn. Hau qua la nhu can va ldi ich ciia
cdng ddng, cua cdc ben lien quan nbieu kha ndng
bi bd qua va ga'n vdi dd la mdt mffc thffc hien
CSR thap (Galbreath, 2010, Kalyar et al., 2012).
Them nffa, trong cde khia eanh ve van hda,
vanhda nhan van dffdc coi la mdt khia canh ddng
vai trd chii ydu trong DN, dd la sff tap trung vao
con ngffdi, hdp tdc, lam viee nhdm, ddng cam. Id

sff cham sdc Idn nhau gan vdi viec cac thanh vien
ky vpng va dffdc ky vpng se hd trd va cdi md
trong cac md'i quan he (Kalyar et al., 2012). Van
hda nhan van mang tinh xay dffng, hdp tae hdn la
canh tranh, Iam eho cdc mdi quan he giffa eae
thanh vien trong DN va giffa DN vdi cac ben lien
quan trd nen hai hda, dd chiu hdn. Dodd, khi van
So 13-Thang 7/2019 101


lAPCHiCONClHIIdNG

hda nhan van dffdc chu trpng, cdc thanh vien va
DN khdng chi quan tam tdi nhu cau va ldi ich
rieng cua hp ma con quan tam va tbffc hien cdc
hanh vi mang lai ldi ich eho xa hdi va eae ben
lien quan (Galbreath, 2010) va do la ed sd ciia
viec thffe hien CSR trong cdc DN (Kalyar et al.,
2012). Tran va Jeppesen (2016) trong nghien cffu
d Viet Nam ve CSR eung da dd cap tdi sff anh
hffdng cua vdn hda DN ldi ihffc hien CSR cua
DN. Tuy nhien, theo cac tdc gia, eac ky vpng ve
van hda DN va xa hdi chi dnh hffdng tdi cdc CSR
kbdng chinh thffe va nghien effu nay mdi ehi dffng
d dinh tinh (Tran and Jeppesen, 2016).
4.3. Thdi gian hoat dong, sdlUOng lao ddng,
doanh thu
Cdc DN Idn thffdng cd xu hffdng thffc hien
CSR nhieu hdn, do ho cd tdc dpng ldi xa hdi Idn
hdn la eae DN nhd (Cowen et al., 1987). Thffdng

quy mo cua DN dffdc the hien dffdi hai gdc dd
chinh, la: sd' Iffdng lao ddng va quy md vd'n. Hai
ye'u Id' nay lai chiu tae ddng manh ciia thdi gian
boat ddng ciia DN, thdi gian hoat ddng ciia DN
cdng ddi thi quy md eQa DN eang Idn (Zheng and
Zhang, 2016) va ihdi gian hoat ddng eua DN
thffdng dffdc tinh bang so'nam hoat dpng ciia DN
(Pasricha et al., 2018). Cae ye'u td'nay thffdng
ddng vai trd la eac bidn kiem sodt quan trong anh
hffdng tdi ihffc hien CSR cua DN (Pasricha et al.,
2018, Sehoulen et al., 2014, Shnayder and Rijnsoever, 2018). Dae biet vdi cac DN del may, Id
nganh cdng nghidp sff dung rat nhidu lao ddng,
so' Iffdng Iao ddng dffdng nhff ddng mdi vai tro Idn
hdn dd'i vdi viec thffc hien CSR. nha't la khi ngffdi
lao dpng lai la mdt trong cac dd'i iffdng chinh Ehu
hffdng ldi ich tff cac chinh sach, boat ddng CSR
ciia DN. Ngoai ra, viec tbffc hien CSR cua cdc
DN del may Viet Nam cdn phu thudc nhieu vao
ludt phdp eiia dd't nffde ma DN xua't khau san
pha'm, do do, DN eang ed quy md doanh thu Idn
thi eang chiu sff tac dpng tff phia khach hang,
chinh phii ciia nffdc nhdp khau ve thffc hien CSR
(Galbreath, 2010, Maignan and Ferrell, 2000.

Maignan et al., 1999). Nhff vay, cd the ndi, vdi
DN del may thi so' Iffdng lao ddng, sd' nam hoat
ddng vd doanh thu cd kha nang se anh hffdng Edi
thffe bien CSR eiia DN.
5. Ke't luan
Dffa tren long hdp va phdn deb eac nghien cffu

trong vd ngoai nffdc cho tha'y, tuy la mdt mang
nghien cffu quan trong, nhffng dffdng nhff eac yeu
td' dau vao ciia CSR ehffa dffdc cac nha nghien
effu trong bd'i canh Viet Nam ehu y nhieu. Phan
Idn cdc nghien cffu ddu hffdng trpng tam vao
nghien effu ldi ieh ciia CSR nhff: CSR vdi bleu
qua hoat ddng ciia DN; CSR la nguyen nhdn dffa
den sff bdn vffng trong tang trffdng (Long, 2015);
CSR lang cffdng kha nang quan tri DN (Luu,
2012a); CSR va truyen thdng CSR (Bilowol and
Doan, 2015); CSR vdi thffdng hieu (Luu, 2012b);
CSR vdi tdng cffdng hpc tap va chia se tri thffc, Eff
do tang kha nang canh tranh (Luu, 2013a, Luu,
2013b).,. Tff do, cdc nha nghien cffu lap luan rang:
sff mong dpi Iff cdc ldi ich thu dffdc khi thffc bien
CSR, nhff cdc gid tri gia lang tff cd ddng; sff thien
chi ciia khach hang., se thue day cac DN nang
cao mffc dp Ihffc hien CSR (Long, 2015). Tuy
nhien, cdc ket qud khdng phai luc nao cung mang
lai Ipi ieh, nha'l la cdc ldi ich trffdc mdt eho DN,
do do cdc DN van cd the khdng thffc hien CSR
ciia minh, nha't la thffc te van cdn nhidu DN Viet
Nam cho rdng CSR la mdt sff lang phi, xa xi eiia
cac nffde phdt tridn (Bilowol and Doan, 2015). Vi
vay, nghien effu ve cac ye'u td'd^u vdo ciia CSR
van he^t sffc can thie't va vdi eac nghien cffu hien
nay vd CSR d ca cac nffde phffdng Tay va cac
nffdc dang phdt trien nhff Viet Nam thi nghien
effu ve eac nhan td'anh hffdng ldi thffc hien CSR
ciia DN ndi chung, trong dd cdc nhan Ed' nhff

boach dinh chie'n Iffde va van hda nhan vdn ciia
DN anh hffdng Edi Ihffc hien CSR ndi rieng, vdn
la mdt khoang trd'ng can phai ed them cae nghien
cffu de bd sung eae hieu bie't ve nhan lo anb
hffdng de'n thffe hien CSR trong cac DN thudc
Vinatex •

TAI LIEU THAM KHAO:
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TAP CHJ CONG IHlMNG

Ngay nhan hai: 13/6/2019
Ngay phan bien danh gia va sii'a chii'a: 23/6/2019
Ngay cha'p nhan dang bai; 3/7/2019
Thon^ lin liic gia:
ThS. VlJCfNG THI THANH TRI
TS. TRl/CfNG DLfC THAO
Tri^oTng Dai hoc Thang Long

FACTORS AFFECTING THE IMPLEMENTATION
OF SOCIAL RESPONSIBILITY OF UNITS UNDER VIETNAM
NATIONAL TEXTILE AND GARMENT GROUP
• Master. VUONG THI THANH TRI
• Ph. D TRUONG DUC THAO
Thang Long University
ABSTRACT:
By reviewing and evaluating domestic and foreign researches on the implementation of
social responsibility (CSR), this study is to indicate the factors impacting the CSR
implementation of units under Vietnam National Textile and Garment Group (Vinatex). This
study is expected to provide theoretical basis for the CSR implementation of enterprises. The

study's results show that there are three major factors affecting the CSR implementation of
Vinatex's units, namely: (1) Strategic planning of unit; (2) Humanistic culture of unit; and (3)
Time, revenue scale and number of business year of unit.
Keywords: Social responsibility, implementation of corporate social responsibihly,
Vietnam Textile and Garment Group.

104 So 13-Thdng 7/2019