Thực hành trách nhiệm xã hội với môi trường tại các doanh nghiệp công nghiệp tỉnh Phú Thọ

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QUANTRI-QUANLY

THl/C HANH TRACH NHIEM XA HOI

\6l MOI TRlJCfNG TAI CAC DOANH NGHIEP

CONG NGHIEP PHU THO

• VO THj PHlidNG LAN

TOM TAT:

Trong bd'i canh hdi nhap kinh te' the' gidi, thtfc bien traeh nhiem xa hpi la ye'u to' td't ye'u dd'i vdi
cac doanh nghiep muon md rdng thi trffdng, ddc biet la thi trtfdng qud'c td. Khd khdn ldn nhd't ma
ede doanh nghiep Viet Nam gap phai chinh Id cac rang budc phi thud' nhtf: vd'n de bao vd moi
trtfdng, thffc hdnh trdeh nhidm vdi ngffdi lao ddng, bao ve tai nguydn, ngudn gd'e xud't xff san phd'm,...
Tuy nhien, dd'i vdi cac qud'e gia dang phdt tridn nhff Vidt Nam, nhdn thtfc cua doanh nghidp vd thtfc
hidn ede trach nhiem nay con ban che'. Dac bidt, hp mdi chi nhdn tha'y nhffng chi phi bo ra trffdc mat
la rat Idn, md chffa thd'y dtfdc nhffng ldi ich Idu dai dem lai ttf viec lam nay. Nghien cffu dffde tien
hanh tai 253 doanh nghidp cdng nghidp trdn dia ban tinb Pbii Thp, kd't qua nghidn cffu da chi ra md'i
quan hd tich cffc giffa thffc hien trach nhiem xa hdi vdi mdi trtfdng va hieu qua tai ehinh ciia doanh
ngbidp. Kd't qua ndy cd j* nghia dd'i vdi vide xay dtfng kd' hoach phdn bd vd stf dung ngudn Itfc tdi
chinh ciia doanh nghidp cdng nghidp de phat tridn.

Tuf khoa: Trdch nhiem xa hpi cua doanh nghiep, mdi trtfdng, doanh nghiep cdng nghiep Phii Thp.

1. Mor dSu

Mdi trtfdng vd cac vd'n de mdi trffdng tff lau
da trd thanh mo'i quan tam cua toan nhan loai.
Viec bao vd mdi trffdng d thdi dai ndo, thdi didm
ndo ciia mdi qud'c gia cung Id nhidm vu hd't sffc
quan trpng. Nhan thffc dtfdc tdm quan trong ciia

vd'n dd mdi trtfdng trong phdt trien ben vffng ciia
da^t nffdc, trong thdi gian qua. Dang va Nha nffdc
da cd nhieu chinh sach nham tang cffdng vd'n de
bao ve moi trffdng tren ta't ca cac khia canh: mdi
trtfdng da't, moi trtfdng ntfdc, mdi trtfdng khdng
khi, bao vd tdi nguyen, da dang sinh hpc,,,, Tuy
nhien, vide bao vd mdi trtfdng se lam phdt sinh
chi phi eua doanh nghiep vd cac doanh nghiep
thtfdng khdng ttf nguyen, lang trdnh hoac thtfe
bien khdng day dii cac khia canh cua va'n de bao
vd mdi trtfdng. Ban than mdi DN khdng hieu rang
chinh hdnh dong nay da bd Id cdhdi tie'p can cac
thi trtfdng cao cap hay md rdng thi trffdng qud'c
td' do nhffng rao can phi thud' ciia cdc nffdc phat
tnen. Mat khac, ban than mdi doanh nghidp con

thieu kidn thffc, chffa am hieu, chffa nhdn thffc
dffde cac ldi ich thu dffde ttf viee thffc hidn td't
trdch nhiem vdi mdi trffdng theo tieu chuan qudc
te' la md rdng thi trffdng, ddc bidt la cae qud'c gia
dd phdt trien ndi cd gia ban cao, san Iffdng tidu
thu ldn ttf dd gia tang ldi nhudn cho DN.

De nang eao nhdn thffc eiia DN vd nhffng ldi
ich kbi thffc hanh trach nhidm xa hdi vdi mdi
trffdng, tdc gia dd tie'n hdnh nghien ctfu thffc
nghiem tai 253 doanh nghiep cdng nghiep tren dia
ban tinh Phii Thp, ke't qua nghidn ctfu cho thd'y DN
se thu dtfdc ldi ich ve tai ehinh eao hdn khi thtfc
hanh td't trdch nhiem xa hdi vdi mdi trtfdng.

2. Khai quat trach nhieni xa hpi ciia doanh 
nghidp vtfi moi trtftfng

Thudt ngff trdch nhiem xa hdi cua doanh nghiep
(TNXHDN) xua't hien lan dau tidn vao ndm 1953,
khi Howard Rothmann Bdwen edng bd' cud'n sdch
"Trach nhiem xa hpi ciia doanh nhdn", nham muc
dich tuyen truyen va keu gpi ngffdi quan ly tdi san
khong lam tdn hai de'n cdc quyen va ldi ich ciia

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TAP GHi CUNG T H U U N C

ngffdi khac, keu goi long tff thien nham bdi hoan
nhffng thidt hai do doanh nghiep lam tdn hai cho
xa hdi. Trai qua hdn ntfa the ky hinh thdnh va phat
trien, ngdy nay khdi niem vd cdc ndi dung
TNX-HDN da dffde xay dffng thdnh cae bd tieu chu^n dp
dung rdng khap tren todn the gidi, trong dd phai ke
de'n tieu chuan qud'c te ISO 26000: 2010 dffa ra eac
hffdng ddn vd TNXHDN. Cac ndi dung cd't Idi eiia
ISO 26000: 2010 bao gdm: dieu hdnh td ehtfc,
quydn con ngtfdi, thffc hanh lao ddng, mdi trffdng,
thffc tien hoat ddng cdng bang, ngffdi tieu dung,
stf tham gia va phdt tridn cdng ddng.

Theo yeu cau ciia bd tieu chud'n ISO 26000, ndi
dung TNXHDN ciia DN dd'i vdi mdi trtfdng, bao
gdm cae tidu ehi: (1) phong ngtfa d nhiem; (2) stf
dung tai nguyen ben vffng; (3) giam nhe va thich

nghi vdi bid'n doi kbi hdu; (4) bao ve mdi trtfdng,
da dang sinh hpc vd khac phuc mdi trtfdng sd'ng ttf
nhidn dffde thd hidn trong khung phdn tich sau
(Hinh I):

Hinh 1: Ngi dung trdch nhiem xd hgi cua DN 
vdi mdi trifdng

TNXHDN V 6 l MOI TRUCiNG

r

Phong
ngCrao
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1

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dyng

tai
nguye
nben
vCfng

Giam
nheva
thich
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bien ddi

khlh$u

1

Bao v$ nidi

tnidng, da
dang sinh
hpcva
phuc hdi
moi ttfdng

sdhghJ
nhien

Ngudn: ISO 26000: 2010 
2.1. Phong ngiia 6 nhiem

De cai thien viec phong ngffa d nhidm do cac
boat ddng cua minh, DN can phai: Xac dinh cac
khia canh va tac ddng eiia eac quye't dinh va boat
ddng ciia to chtfc len mdi trtfdng xung quanh; xac
dinh ngudn gdy d nhidm va chd't thai hdn quan dd'n
boat ddng cua td chtfc; dp dung cdc bidn phap
nham phong ngtfa d nhiem va chat thai, stf dung bd
thd'ng quan ly rac thai va dam bao quan Iy phd hdp
d nhiem vd rac thai cd kha ndng trdnh dtfdc; tham
gia vdi cdng ddng dia phffdng ve eac phdt thai va
chat thai gay d nhiem thffe te' vd tiem d'n, cac rui
ro sffc khde lien quan ciing nhff cac bien phap

giam thieu thffc te' va de xua't; cdng bd vd Iffdng,
loai vdt lieu dde, nguy hiem cd lidn quan va dang
kd dffde su" dung, thai ra; tranh stf dung cdc hda
chd't cd'm nhtf: Chd't phd huy ttng dzdn, cha't gdy d
nhidm hffu cd ben, cdc hoa chd't, thud'c trff sdu nguy
hidm, hda cha't gay ung thff, gdy dot bidn, dnh
htfdng tdi sinh san, rd'i loan ndi tid't hay tich tu sinh
hpe lau dai va dpc hai.

2.2. Sddung tdi nguyen bin vUng

De duy tri tdi nguyen trong ttfdng lai thl quy
md, khd'i Itfdng tidu thu vd san xud't hien tai can
thay ddi sao cho chiing boat dpng trong pham vi
kha ndng cua trai da't. Viec stf dung bdn vffng
ngudn tdi nguyen tai tao cd nghia la chiing dtfdc sil
dung vdi ty Id nhd hdn hoac bang vdi ty Id bd sung
eua ttf nhien dd'i vdi cac ngudn tai nguyen khdng
the tdi tao (nhtf nhidn Hdu hda thach, kim loai,
khoang san), tinh ben vffng lau dai doi hdi ty Id s&
dung nho hdn ty le ngudn tai nguyen cd the thay
the'. To chtfc cd the tien tdi vide stf diing tdi
nguydn ben vffng bang each su" dung didn, nhien
lieu, nguyen hdu thd, da qua xtf Iy, si^ dung d£t va
ntfdc mpt each cd trach nhiem hdn.

2.3. Gidm nhf vd thich nghi vdi bien doi 
khihdu

Phdt thai khi nha kinh (GHG) ttf cac boat ddng

eiia con ngtfdi nhtf cacbon dioxit, mdtan, va nito
exit Id mdt trong nhffng nguyen nhan din den
bid'n ddi khi hdu toan cau, cd tdc dpng ldn den
mdi trffdng tff nhien va eon ngffdi. Mpi td chiJc
can cd traeh nhidm ve phat thai kbi nha kinh va
se hi anh htfdng bdi bie'n ddi khi bau theo mpt
each thtfc nhd't dinh.

De gidm nhe tdc ddng cua bie'n ddi khi hdu lidn
quan dd'n boat ddng, DN cin: Xdc dinh ngudn phat
thai GHG trtfc tie'p hoac gian tie'p vd xac dinh
pham VI trdch nhiem cua minh; do Itfdng, Idp ho
sd va bad cdo ve phat thai GHG dang ke ciia td
chtfc; dp dung cdc bidn phap tdi tfu nham gidm d^n
phdt thai GHG trtfc tie'p vd gidn tie'p trong pham vi
kiem soat cua td chtfc va khuye'n khich nhiJng hanh
ddng ttfdng ttf trong pham vi cua td chffc; thtfc hien
tid't kiem nang Itfdng; dp dung cdc bien phdp nham
tfng phd vdi cdc tac dpng hien cd hoac dtf dodn va
ddng gdp vao vide nang eao ndng Itfc thich tfng
cua cac bdn lien quan trong pham vi anh hffdng
cua minh.

2.4. Bdo ve moi trUdng, da d^ng sinh hoc va 
khac phuc moi trUdng sdng td nhien

Td chtfe ed thd trd nen cd trach nhiem xd hdi

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UUAN TR| - qUAN LY

hdn bang each hoat ddng dd bdo vd mdi trtfdng vd
khdi phuc mdi trtfdng sd'ng ttf nhien ciing nhtf
nhidu chffc nang va dich vu khde ma hd sinh thai
cung cap (nhff thtfe an va ntfdc ud'ng, dieu hoa kbi
hdu, hinh thanh dat trdng va cac cd hpi tai tao. Cae
khia canh eiia va'n dd nay bao gdm: Xac dinh gia
tri vd bao ve da dang sinh hpc; xac dmh gid tri, bao
ve va khdi phuc cdc dich vu ciia he sinh thdi, stf
dung dd't vd tdi nguyen thidn nhidn mpt each ben
vffng, phdt trien thdnh thi vd ndng thdn vdi mdi
trffdng tdt.

3. Md hinh nghien ctfu va cac gia thuyd't
nghien cu'u

3.1. Md hinh nghien cdu

Md hinh nghidn ctfu dffde tac gia xdy dffng dffa
vdo cae nghien ctfu eua Carroll (1999), Baird Gey
Lani & Robert (2012); Qinghua Zhu, Junjun Hu et
all (2016); Korathotage Kamal Tilakastfi (2012),
Suhazeli Wan Ahamed et all (2014) (Hinh 2).
Hinh 2: Mo hinh nghien cifu ly thuyet

I TNXHDN DOI V d t M d i TRL/dNG I

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Phong
ngCtao
nhiem

Hr

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sOr
dgng
tai
nguye
nben
vCng

1'

H2

1

Giam
nheva
thich
nghi vdi
bien ddi
kblh$u

H3*

'

Bao v$ mdi
tnidng, da
dang sinh
hpcva
phgc hra
moi trudng

songtM
nhien

H4'

V V

HIEU QUA TAI CHINH C U A DN (ROA, ROE)

3.2. Cdc gid thuyet nghien cdu

Qua qua trinh phdn tieh, tong hdp cd sd Iy
thuyet va cac nghidn effu tien nhidm, xay dffng md
hinh nghidn ctfu ly thuyet nhtf tren. Cac gia thuyd't
dtfdc de xua't trong md binh nghien cffu dtfdc tong
hdp nhtf sau:

HI: Phdng nghffad nhiem tae dpng tich cffc dd'n
hidu qua tai ehinh eiia DN.

H2: Stf dung tdi nguyen ben vffng cd tdc ddng
tich ctfc den bidu qua tdi ehinh ciia DN.

H3: Giam nhe va thich nghi vdi bid'n ddi khi

hau cd anh htfdng tich ctfc de'n hidu qua tdi chinh
ciia DN.

H4; Bao ve mdi trtfdng, da dang sinh hpc vd
phuc hdi mdi trtfdng song ttf nhien cd anh htfdng

tich ctfc de'n hieu qua tdi chinh cua DN.

4. Kd't qua nghidn ctfu

4.1. Ket qud phdn tich nhdn td' khdm phd 
(EFA)

Kd't qua phdn tich nhan to'kham pha cho tha'y
hd so KMO tinh dtfdc tff mdu didu tra la 0,730 Idn
bdn 0,5. Nhff vdy, quy md mau didu tra dii dieu
kidn thieh hdp de lid'n hanh phdn tich nhdn to'.
Kidm dinh Barlett vdi gia thie't HO: mffc dd tffdng
quan giffa cac bie'n quan sat bdng 0 trong tong the
cd y nghia thd'ng kd vi Gid tri P-value xac dinh
dffde tff mau dieu tra la 0,00 nho hdn so vdi mtfc y
nghia 0,05 (hay 5%). Vi vay, cd the bdc bo gia
thie't HO hay cd the ke't ludn cdc bid'n quan sat cd
ttfdng quan vdi nhau trong tdng thd. Nhff vdy, mdu
nghidn cffu va cdc bie'n quan sdt la phii hdp de tie'n
hanh phan tich nhan to' kham pha.

Phdn tich vdi 19 bid'n quan sat ma tac gia sff
dung, cd the riit trich dffde 4 nhan td ehinh danh
gia Thffc hdnh trach nhiem xa hpi ciia doanh
nghiep vdi mdi trffdng. Theo ke't qua tinh todn tff
mdu dieu tra, 4 nhan to' ndy giai thich dffde
55,803% sff bie'n thidn ciia toan bp dff lieu. Ket
qua xac dinh bie^n quan sdt cho tffng nhdn to' dffde
ddnh gia qua hd sd tai nhdn td' dffde the hidn trong
(Bdngl).

Kd't qua tren cho thd'y cdc bie'n quan sat: png3,
bvmt5, png2, png6 khdng ed he so tai nhdn td' Idn
hdn 0,5 d nhan to nao. Vi vay, nen loai bo cae bien
quan sat nay khdi phdn tich nhan to'khdm pha. Sau
khi loai d^n cac bid'n quan sat: png3, bvmt5, png2,
png6 thi 4 nhan to' da giai thieh dtfdc 68,914% stf
bie'n thien ciia bp dff lieu.

Nhff vdy, ttf ke't qua pbdn tich nhdn to kham pha
tdc gia xdc dinh dffde 4 nhdn to' tae ddng dd'n Thffc
hanh trach nhiem xa hdi ciia doanh nghidp vdi moi
trffdng dtfdc stf dung trong cae phan tich tidp theo,
cdc bid'n quan sat thupc 4 nhdn to' nay. (Bang 2).

4.2. Ket qud ddnh gid dg tin cqy cua thang do 
Ke't qua ddnh gid dp tin cdy ciia thang do the
hien trong Bang 3. Theo ke't qua ndy, td't ca cac
gia tri Cronbaeh's Alpha eija cdc bid'n quan sat deu
ldn hdn 0.7 cho thd'y td't cd cdc bid'n ddu cd dp tin
cay do'i vdi mo hinh nghidn ctfu.

Nhtf vdy, tff ke't qua phdn tich khdm pha (EFA)
vd danh gia dd tin cdy ciia thang do stf dung he so'

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TAP CHi CUNG THIfdNG

png7
png4
png5

png1

png3 
bvmtS

bvmtS
bvmtl
bvmt4
bvtnta

Bang . M a tran x o a y c a c ntian to 
Component

1 ' 2 ' 3 ! 4

.840
.818
.806
755

.843
.824
812
.780

1

bdkhl
bdkh3
bdkh2

bdkh4
png2
sdtnl
Sdtn2
sdtn3

png6

Component 
1 2 3

860
.853
.763
.749

4

859
.789
.785

Ngudn: Tong hop kft qud nghien cdu cua tdc gid

Bdng 2. Tong hdp c d c bien quan sdt

Cronbaeh's Alpha cdc nhan td dtfdc
riit trich vdi cac bie'n quan sat do
Iffdng cac nhdn td dam bao dp tin
cdy cua thang do. Vi vay, cdc nhan

to' vdi cac bie'n kiem soat dat du
dieu kien de tie'n hanh cac phdn
tich tie'p theo.

4.3. Ket qud phdn tich hdi quy

a. Tdc ddng ciia cdc yeu td thifc 
hdnh trdch nhiem xd hoi cua, doanh 
nghiep vdi mdi trudng den ROA,.. i

Ke't qua hdi quy cho tha'y gid tri
he sd xdc dinh R^ la 0,302 cho biet
md hinh hdi quy.mdi Udn he giBa 4
nhdn td thffc hdnfa trdchinhidtfl xa
hdi ciia doanh. nghidp vdi mdi
trffdng CO die giii thioh dffde 30,2%
stf bien ddng ROA ciia doailh

Nhan to/

Bi§h quan N$i dung

Giam nhe va thich nghi v6i bien ddi khi hdu

Chung tdi do ludng va lap cac bao cao dmh ky ve miic phat thai khi nha kinh (GHQ)
Chung tdi co cac chinh sach khuyen khich sang kien lam giam GHG
Chung tdi c6 sQ dung cac san pham tiS't kiem nang lUdng

Chung tdi san xuat ra cac san pham sil dung nang liipng tai tao bogc s\i dung tiet ki^m nang lupng 
B§o ve mdi trudng, da dang sinh hoc va phuc hoi mdi trudng song liJfnhidn

Chiing tdi uu tien nhQng hanh dpng tranh ton hai ddnhd sinh thai
Chung tdi cd chinh sach khdi phuc he sinh thai

Chung tdi san sang chi tra nhiing chi phi nham khac phuc he sinh thai
Chung tdi trdng nhieu cay xanh de tranh.xpi mdn dat-va-lam dep canh quan
Phdng ngiia d nhiCm mdi trudng.

Png1 Chiing tdi long muc tieu mdi trudng vao trong ke hoach cua doanh nghiep

Chiing tdi do ludng dmh ky cac tac ddng cua qua trinh san xuat, kinh' doanh den mdi trudng'xung quajih
Png4

PrigS,, Chiing tdi apdung cac bien phap phong ngiia d nhiein va giam d nhiern mdi trudng
Png7 "Ghiing tdi thUdng xuydnddi mdi cdng-rlghd de' tadra cac san-pbgm thSn thidn hdn vdi mdi trudng

Sii dung tai nguyenben vQng

Chung ldi sil dyng tiet kiem cac ngudn tai nguyeri klidngjlffi iai_t?pjik)iQafja,?^n-'".)

Chung tdi sii dung cac nguon tai nguydn ben vung, co the tai tao va it tac ddng den-mdi thidng • 'i

ChungtdisLfdungvatlieutaiche, taisLtdungnUdcnhieunhatcpthe ' ' ' " ' • " . .

• Ngudn:' Tdng hop kev^i^ lighii'iiicdu Ciib fiiHgJfl

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UUANTR!-QUANIV

Bang 3 
Bien

quan sat

D d n t i gid d o tin c q y c u a 
Tuong quan Cronbaeh's Alpha
bien - tong neu ioai bien

t i a n g d o
Cronbaeh's

Alpha
Phong ngCia 6 nhiem moi tnJdng

pngi
png4
pngS
png7

0,681
0,745
0,750
0,751

0,857
0,832
0,833
0,830

0,874

SO dt^ tai nguyen ben vdng 
sdtnl

sdtn2
sdtn3

0,702
0,683
0,725

0,779
0,797
0,752

0,838

Giam nhe va thich nghi vdi bien doi i<hih$u 
bdkhl

bdkh2
bdkhS
bdkh4

0,784
0,735
0,695
0,621

0,791
0,809

0,826
0,858
Bao v$ mdi trudng, da dang sinh hoc va 
moi trudng song tU nhien 
bvmtl

bvmt2
bvmt3
bvmt4

0,667
0,591
0,748
0,641

0.781
0,821
0,742
0,794

0,860

phuc hoi

0,830

Nguon. Tdng hdp kit qud nghiin cdu cua lac gid 
nghidp do anh htfdng ciia cdc yd'u td'thffe hdnh trach
nhiem xa bdi ciia doanh nghiep vdi mdi trtfdng.

Ke't qua phan tich phtfdng sai ANOVA nham
kidm dinh stf phCi hdp ciia md hinh hdi quy cd gia
tri F quan sat Id 26,845 vdi gia tri P-value (Sig.) la
0,000 nho hon mtfc >? nghia 0,05. Vi vdy, cd thd
dffa ra ke't luan md hinb hdi quy la phii hdp de md
ta md'i lien he giffa 4 nhdn to' thffc hdnh trach
nhiem xa hoi ciia doanh nghiep vdi mdi trffdng va
ROA cua doanh nghidp.

Vide ddnh gia tde ddng ciia tffng nhan to' thffc
hanh trach nhidm xd hoi cua doanh nghiep vdi mdi
trffdng va ROA ciia doanh nghiep dffde the hidn
qua cdc he sd'hdi quy ai trong md hinh hdi quy cho
tha'y cdc nhdn to' ve thtfc hdnh trdch nhidm xa hdi
ciia doanh nghiep vdi mdi trffdng deu cd gia tri
P-value nho hdn mtfc y nghia 0,05. Cdc he sdhdi quy
deu cd gia tri dtfdng, chffng to cdc nhdn to ve thffc
hanh trach nhiem xa hdi cua doanh nghiep vdi mdi
trffdng deu c6 tac ddng thudn chieu dd'n ROA eiia

doanh nghiep. Stf phu thudc nay dffde mo td theo
phffdng trinb:

Y (ROA) = 0,329PNG + 0,239BVMT 
+ 00,177BDKH + 0,122SDTN 
Nhff vdy, nhan to'PNG cd dnh hffdng manh nhd't
de'n ROA ciia doanh nghiep vdi he sd'hdi quy chuan
hda la nhff nhau vd cao nhd't Id 0,329. Tid'p theo do
la nhan toBVMT, BDKH vd cud'i eung Id SDTN.

b. Tdc dong cua cdc yeu to thdc hdnh trdch nhiem 
xd hoi cda doanh nghiep vdi mdi trUdng den ROE

Kd't qua hdi quy tdc ddng ciia cdc ye'u to' thffc
hanh trdeh nhidm xa hgi cua doanh nghidp vdi mdi
trffdng de'n ROE cho thd'y gid tri hd sd' xdc dinh R^
Id 0,34 cho bie't md binh hdi quy md'i hdn he giffa
4 nhdn td thifc hdnh trach nhiem xd bdi ciia doanh
nghidp vdi mdi trffdng cd the giai thich dffde 23,6%
stf bid'n dpng ROE cua doanh nghidp do anh hffdng
cua cdc ye'u to' thtfc hanh trach nhidm xd hgi cua
doanh nghidp vdi ngffdi lao dpng.

Kd't qua phdn tich phffdng sai ANOVA nham
kiem dinh sff phu hdp ciia md hinh hdi quy cd gid
tri F quan sat la 19,12 vdi gid trj P-value (Sig.) Id
0,000 nhd hPn mtfc y nghia 0,05. Vi vdy, ed the
dffa ra ke't ludn md binh hdi quy la phii hpp de md
ta md'i lidn hd giffa 4 nhdn to' thtfc hdnh trdch
nhiem xa hgi ciia doanh nghidp vdi mdi trffdng va
ROE cua doanh nghiep.

Kd't qua kiem dmh y nghia ciia cdc he so hdi
quy dffpc phan dnh qua gid tri P-value (Sig.) cho
thd'y, nhin chung cdc nhan id' ve thffc hanh trach
nhidm xd bdi cua doanh nghiep vdi mdi trffdng deu
cd gia tri P-value nhd hdn mffc y nghia 0,05, hay ed
the ndi rdng, vdi mdu dieu tra dffpc cac nhdn td' ve
thffc hdnh trach nhidm xa hdi ciia doanh nghiep
deu CO tac ddng tdi ROE ctia doanh nghidp. Cdc

he so' hdi quy deu cd gid tri dffdng chffng to eac
nhdn td ve thffc hdnh trdch nhiem xa hdi ciia doanh
nghiep vdi mdi trffdng deu cd tac dgng thudn chieu
dd'n ROE eua doanh nghiep. Sff phu thudc nay
dffpc md td theo phtfdng trinh:

y (ROA) = 0,267PNG + 0,204BVMT 
+ 00,170BDKH + 0,136SDTN 
Nhtf vdy, nhdn td' PNG cd anh htfdng manh nha't
de'n ROE ciia doanh nghiep vdi he so hdi quy chuan
hda la nhtf nhau va cao nhd't Id 0,267. Tie'p theo dd
Id nhan toBVMT, BDKH vd cud'i cung la SDTN.

5. Kd't luan

Thdng qua md hinh hdi quy tac gia da tie'n hanh
kiem dinh va cho thd'y md'i quan hd dtfdng giffa cac
ye'u to thffc hanh trdch nhidm xa bdi vdi mdi trffdng

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TAP CHi CONG THirifNG

vd hidu qua tai chinh cua doanh nghidp. hien cdc nghien cffu hay ddnh gid hen quan de'n thtfc
Cdc ket qua nghien ctfu tren day da bd sung cac hanh trach nhiem xa hgi vdi ngtfdi lao dpng.
thang do trach nhiem xa hdi vdi ngtfdi ddn, vdi mdi Ke't qua kiem dinh cac gia thuyet nghien cthi
trtfdng cua cdc doanh nghidp cong nghiep. Day la cP cho thd'y: nhdn td PNG cd anh htfdng manh nhat
sd giiip cdc nha nghien ctfu, cdc doanh nghiep vd dd'n ROA, ROE tiep theo do la nhdn td BVMT,
cdc Cd quan quan ly co dffPc cdc thang do de thtfc BDKH va cudi ciing la SDTN •

TAI LIEU THAM KHAO:

1 Baird, P. L., Geylani, P C, & Roberts, J. A (2012), Corporate social and financial peiformance 
re-examined-Industry effects in a linear mixed model analysis. Journal of Business Ethics, vol. 109(3), pp. 367-388. 
2. Carroll, A B (1999), Corporate social responsibility. Evolution of a definitional construct. Business & Society, 
voU8,no.3, pp.286.

3 Korathotage Kamal Tilakasiri. (2012), Corporate Social Responsibility and Company Performance: Evidence 
from Sin Lanka, Victoria Low School

4. Wan Suhazeli Wan Ahamed, M Almsafir and A Al-Smadi, Does Corporate Social Responsibility Lead to Improve 
in Firm Financial Peiformance? Evidence from Malaysia, International Journal of Economics and Finance, vol. 6, 
no 3, 2014.

Ngay nhan bai: 16/4/2019

Ngay phan bien danh gia va su'a chffa: 26/4/2019 
Ngay chap nh0n dang bai: 6/5/2019

Thdng tin tdc gid: 
ThS. VU THI PHUONG LAN 
Trtfoing Dgi hpc Cong nghidp Vidt Tri

PRACTICING SOCIAL RESPONSIBILITY

OF PHU THO PROVINCE'S INDUSTRIAL ENTERPRISES

• Master. VU THI PHUONG LAN
Viet Tri University of Industry
ABSTRACT:

In the context of the international economic integration, practicing social responsibility is an
indispensable factor for enterprises that Vi'ant to expand their businesses, especially in the

international market. The biggest difficulty that Vietnamese enterprises have to face is the non-tax
constraints such as environmental protection, responsibiUty for vi'orkers, resource protection and
product ongm issues. However, for developing countries like Vietnam, the perception of enterprises
on the implementation of these responsibiUties is limited. In particular, enterprises only see that they
have to immediately pay huge costs and do not recognize long-term benefits from practiemg dieir
social responsibilities. This study was conducted at 253 industrial enterprises in Phu Tho province and
the study's results reveal that there is a positive relationship between the implementation of social
responsibility with the environment and the financial efficiency of enterprises. This result would
positively impact the allocation and use financial resources of industrial enterprises.

Keywords: Social responsibihty of enterprises, environment, Phu Tho province's indusUial 
enterprises.

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