Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2011

Corporate Social Responsibility (CSR) has been the subject of substantial academic debate for over two decades. In recent year, Corporate Social Responsibility (CSR) becomes the term that might be familiar with developed countries especially capital countries. However in Vietnam, Corporate Social Responsibility is not popular with most of enterprises although some businesses have adopted CSR policies and rules of ethics, but they are often based on approaches from the top down. Suppliers apply moral rules upon request from customers rather than developing their own CSR to expand the market share. And this could require many businesses to adopt rules and ethics vary, depending on the number of customers that their transactions, and sometimes they have contradictory. Moreover, the understanding of the concept of CSR in Vietnam has significant changes, both nationally and in enterprises. However in recent years when the economy is more open and there are many critical cases and evidences concerning with Corporate Social Responsibility as the result of the economic crisis and in additional, understanding the importance as well as the role of CSR in hence the competitiveness of Vietnamese enterprises against foreign enterprises. That is the motivation for the researcher to conduct the survey about the importance and perception of CSR. Through conducting the research, this research is able to indicate that the understanding the definition of CSR and its real value is limited. The investors have little basic knowledge of CSR however the understanding is somehow distorted such as thinking of CSR as regulation compliance only. Besides that, the investors in Vietnam find not easy to use CSR as a tool to value firm and it is also difficult for them to make investment decision when CSR issues are considered.