| dc.description.abstract | The link between corporate social responsibility (CSR) and financial performance has been researched for many years, however the findings still show the inconsistences of positive, negative or neutral results. CSR has been widely studied in developed countries, and the topic has received interest of research in developing context in recent years. Vietnam is a developing country which has special economic-oriented development. Due to the diverse business activities of the economy and the issues of sustainable development, Vietnam is a potential land to study the implementation of CSR practices and its outcomes. That is the reason why the dissertation aims to investigate the relationship between five types of corporate social responsibility (economic, legal, ethical, philanthropic and environmental responsibility) and financial performance with a mediation analysis of corporate reputation. The research used a mixed research method in terms of qualitative and quantitative approach to address the relationship. The research findings indicate interesting results. Most of the effects of CSR practices on corporate reputation and financial performance were significant. There were the effect of economic CSR and philanthropic CSR on financial performance. However, for the CSR effect on corporate reputation, there was only economic CSR that did not positively affect corporate reputation. Regarding to how corporate reputation meditated the relationship between CSR practices and financial performance, the corporate reputation positively mediated the relationship between philanthropic, legal, environmental CSR and financial performance.
Based on the findings, the research hopes to explain how Vietnamese enterprises conduct CSR practices and how these practices contribute to successful financial performance. The research theoretically contributes the CSR phenomenon by enhancing existing research with empirical data collected from Vietnamese enterprises and proposing a conceptual framework. Practical implications were also analysed in order to support managers and government for better decision-making procedures. The research could not avoid limitations due to the issues of generalizability, methodology and research procedures. Thus, future research should focus on how to improve these limits. | en_US |
