Mối quan hệ giữa niềm tin về thực thi trách nhiệm xã hội doanh nghiệp, cam kết và ý định tiêu dùng sản phẩm yến sào

M6i quan he gifra nigm tin \l tliyc thi trach nhiem xa hoi cua doanh nghiep,
cam kk va y djnh tieu dung san pham Yen Sao
Le Chl Cong
Khoa Kinh ti, Truang Dgi hgc Nha Trang
Email;
Ngiynhan: 12/4/2016
Ngay nhan ban sua: 01/6/2016
Ngay duyet dang: 25/11/2016

Tom tat:
Nghien cim ndy kiim dinh mdi quan hi giita niim tin ve niim tin thuc thi CSR trong gidi thich
cam kit vd y dinh sit dung sdn pham Yin Sao. Mot mdu nghien citu thugn tien vdi 259 khach
hdng dia phuang da dugc thu thap. Kit hgp ly thuyit trdch nhiem xa hdi vai ly thuyit hdnh vi
vd dp dung md hinh phucmg trinh cdn bdng cdu true di ddnh gid do tin cay, gid tri phan hiit,
gid tri hoi tu ciia cdc thang do ciing nhu kiim dinh mdi quan he giita cdc khdi niim trong md
hinh. Kit qud chimg minh su cdn thiet phai xem xet mdi quan hi giiia niim tin ve thuc thi CSR
trong viec gidi thich cam kit vd y dinh sit dung sdn pham Yin Sao. Nghien dm cung cdp thdng
tin thuc su hitu ich cho doanh nghiep nhdm thuc thi tdt han CSR gdp phdn thiic day y dinh vd
cam liet sit dung sdn pham Yin Sao cua khach hdng.
Tu- khoa: Trach nhiem xa hdi; niem tin; cam kdt; y dinh; Yen Sao.
The relationship between trust to corporate social responsibility, commitment and intention to use the Salaganes Nest
Abstract;
This study tests the relationship between trust to corporate social responsibility in the explaining
commitment and intention to use the Salaganes Nest. Data used in this study was collected from
a sample of 259 local customers. The theory of Corporate Social Responsibility and the theory
of Behavior are expanded and applied the Structural Equation Modeling (SEM) in order to test
the relationships between the constructs, and to evaluate their reliability and the validity. As
expected, thefindingshighlight the importance of incorporating the roles of trust to corporate
social responsibility in order to explaining commitment and intention to use the Salaganes
Nest. The research results provide useful information for enterprises for better enforcement of
corporate social responsibility to enhance the using Salaganes Nest of customer

Keywords: CSR; trust; commitment; intention; Salaganes Nest.
1. Giisi thigu
Trach nhiem xa hdi cua doanh nghiep (CSR) la
mot thuat ngvl cd mot qua teinh phat teiln lau dai
(Bowen; 1953). Trong sudt 65 nam qua, CSR dugc
^
. - ^ u uquan tam dac biet thdng qua cac cong teinh nghien
ciiu ca ly thuygt va thyc nghiem (Carroll, 1999).

Nghien cuu vg nhan thiic CSR cua khach hang va
hanh vi mua hang cua hp da dugc thyc hien d cac
^^^/^
P^at hien (Aaker, 1996; Boonpattarakan,
f 2). Doanh nghiep thyc thi tot CSR cd tac ddng
hch eye den hanh Vl mua hien tai va y dinh mua
^ n g cua hgteonghrang lai (Boonpattarian, 2012).
^^^^ ^.^ ^^^^ ^.^^ ^^.^ ^^^^ ^, ^ ^^^^ ^^ >,^

Tit nhitng nam 90 cua the ky 20, CSR dugc xem
la mot trong nhihig ygu td chinh giup cdng ty nang
cao nS'-i; Ijc canh hanh va hudng den phatteidnbin
vGti
'iTolI, 1999).

cSR va day la ly do chinh giai thich tai sao cac
cdng ty phai thyc hien cac hoat dgng lien quan din
CSR (Boonpattarakan, 2012). Nghign ciiu cua Chen
(2009) da chung minh nilm tin cua khach hang vl

Mng 12/2016

85

Kinii ty'iiat [«


viec thyc thi cam kit ddi vdi CSR se la ddng lyc Idn
giup hg cd y djnh mua hang va cam ket gan bd lau
dai vdi san pham cua doanh nghigp.
Hiu hit cac nghign cilu tich hgp mdi quan he giila
nilm tin vl thyc thi CSR ciia khach hang ciing nhu
y dinh va cam kdt mua san pham dugc thyc hien
d cac qudc gia phat trien (MoUen & Wilson, 2010;
Kwon & Schumann, 2010) hoac tilp can dya hdn
khach thg nghien cira la ngudi tigu dimg cac loai
san pham khac nhau (Kwon & Schumann, 2010).
Nghign cira nay nhan thay rangteongdieu kien khac
nhau vg dac digm phatteignkinb tg - xa hdi va nhan
thirc ciia ngudi tieu dung, kha nang img dung cac ket
qua nghien cilu tren vao bdi canh qudc gia dang phat
trien nhu Viet Nam can dupe quan tam nghien cira.
Trong khi, cac ddng san pham Ygn Sao cua Cdng
ty TNHH Nha nude Mot thanh vign ygn sao Khanh
Hda dang tang tradng nhanh nhung phai ddi mat vdi
nhidu van de lien quan dgn an toan thyc pham va
teach nhiem ddi vdi site khde cdng ddng. Mac du
cdng ty da thyc thi nhiing ndi dung lidn quan dgn
CSR nhung dg khach hang nhan thiic dupe viec lam
cua minh tit dd hinh thanh niem tin, y dinh ciing
nhu cam kgt tieu dung lau dai san pham Ygn Sao

trong bdi canh canh teanh khde Het dang la vin dl
can quan tam. Vi thg, hieu dugc mdi quan he giila
nilm tin thyc thi CSR, y djnh, cam kit su dung san
pham Ygn Sao cd y nghia hgt sire quan trpng cho
nhung nha quan ly kinh doanh thyc phim ndi chung
va Ygn Sao ndi rigng. Nghign cira nay cd muc tidu
kigm djnh mdi quan he giila nhan thirc nilm tin thyc
thi CSR, y djnh va cam ket tigu dimg san phim Yin
Sao. Kiln thiic vl niem tin thuc thi CSR, y dinh,
cam kit tigu dimg san phim cua khach hang se thyc
sy cd ich cho nghign cuu va quan ly kinh doanh thyc
pham tai Viet Nam.
2. Co sd ly thuylt va mo hinh nghien ciru
2.1. Ly thuyet trdch nhiem xa hoi cua doanh
nghiep
Dgn nay, thuat ngu CSR dang dupe hiiu theo
nhigu each khac nhau. Theo Bowen (1953) thi CSR
la nghia vy cua doanh nhan dl theo dudi cac chinh
sach, ra cac quylt djnh, hoac thyc hien chudi cac
boat ddng dupe xa hdi mong dpi xet vl myc tieu va
gia tri, nhim muc dich tuygn trayin va kgu gpi ngudi
quan ly tai san khdng lam tdn hai din cac quyln va
lgi ich cua ngudi khac, kdu ggi Idng tir thien nhim
bdi hoan nhirng thiet hai do cac doanh nghigp lam
tdn hai cho xa hdi. Thyc thi CSR da duac cac nha
Sd 234 thdng 12/2016

quan ly tilp can nhu la mot nhiem vy trgng tam
hong viec phat teiln bin viing cua doanh nghiep, do
la mot nhan thiic mgi mang tinh hilt ly hon so vdi

nhiing suy nghi trade day la chi quan tam den nhiing
lgi ich trade mit (Carroll, 1999). CSR lien quan din
nhiing quylt djnh va hanh dgng dugc thyc hien bdi
doanh nghiep vugt len hen nhiing lgi ich kinh tg, dd
la nhiing nguygn tic dieu chinh mdi quan he giila
doanh nghiep va xa hdi (Carroll & Shabana, 2010).
Wu & Lin (2014) nhin nhan CSR la sy cam kit cua
doanh nghiep ddng gdp vao viec phat teiln kinh tg
bin vimg, thdng qua nhiing hoat ddng nham nang
cao chit lugng ddi sdng cua ngudi lao dgng va cac
thanh vign gia dinh hg, cho cdng ddng va toan xa
hdi, theo each cd lgi cho ca doanh nghiep ciing nhu
phat trien chung cua xa hdi.
Dil dugc dign dat theo nhieu each khac nhau
song ndi ham chinh ve CSR ca ban cd mot sd digm
chung la: (i) ben canh nhiing lgi ich tu sy phat teiln
ciia timg doanh nghiep phu hop vdi phap luat hien
hanh thi bp phai gan kgt vdi lgi ich phat trign cdng
ddng va xa hdi; (ii) CSR the hien ung xu cua doanh
nghiep ddi vdi cac ddi tuong bilu quan hong qua
teinh san xuat kinh doanh; (iii) CSR bao ham khia
canh doanh nghiep bao ve tai nguyen, mdi tradng
ciing nhu teach nhiem chung vdi lgi ich cdng ddng
xa hdi.
2.2. Cdc thdnh phdn cdu thdnh trdch nhiem xa
hoi cua doanh nghiep
Carroll (1991, 1999) phat teiln md hinh kim ty
thap vdi 04 thanh phin ciu thanh CSR cua mot
doanh nghiep bao gdm: (i) trach nhiem kinh tl; (ii)
trach nhiem phap ly; (iii) teach nhiem dao due va;

(iv) trach nhiem tit thien. CaroII cho ring sy gin kit
giua cac thanh phin ciu thanh CSR nhu la nln tang
dg doanh nghigp phat triln bin vimg. Nghien ciiu
cua Wu & Li (2014) nhin manh sy cin thilt phai
tich hgp bdn thanh phin ciu thanh CSR vao md hinh
nghign cira nilm tin va sy gin bd thuang hieu cila
khach hang. Nghien cuu cua Dahlsrad (2008) bd
sung them thanh phan thit nam (v) hach nhiem mdi
tradng. Nghien cira nay kg thira cac tilp cantegnva
xem xet nam thanh phin ciu thanh CSR.
2.3. Tich hprp khdi niem niem tin trong md hinh
CSR
Khai niem nigm tin da dugc nghign cira trong
nhigu ITnh vyc khac nhau tit tam ly hgc den quan ly
kinh doanh, quan ly xa hdi (Cheung & Lee, 2000).
McKnight & cdng sy (2002) cho rang sy tin tudng

86


vao san pham/cdng ty lign quan din ca nhan tin
hidng, hoac sSn sang su dyng san phim dl thda man
nhu cau nao dd. Mute & Moray (1996) da md ta sy
tin tudng san pham chu ylu dya tegn nhan thuc ciia
khach hang ve kha nang cua nd. Nghien cilu gin day
cho rang niem tin bao gdm nhilu khia canh: (i) ben
uy thac niem tin mong dgi, tin tudng, ky vgng ben
nhan uy thac se mang lai nhiing Igi ich, sy thuan lgi
hoac chi it cung khdng gay nhiing bit lgi ddi vdi hg
(Cheung & Lee, 2000); (ii) Khdng cd sy dam bao

hoan toan nao vl viec ngudi dugc ily thac se lam
theo mong dgi cua ngudi uy thac, digu nay chiing td
rang kha nang nhan thilc cua kiem soat hanh vi nhan
thiic se ddng mot vai ted quan tegng teong gia tang
nigm tin ddi vdi san pham/djeh vu; (iii) bgn uy thac
tin tudng vao sy toan ven cua tao tac cdng nghe, ky
thuat cila san pham, nai ma qua teinh cua nd dugc
xay dyng theo mot each nhu long tin d ngudi tigu
dimg (Koo & Wati, 2010). Ddi vdi khai niem CSR,
cac khia canh nilm tin dugc tich hop trong md hinh
CSR bao gdm:
Niem tin vi cam kit thuc thi trdch nhiem phdp ly
cua doanh nghiep
Trach nhiem phap ly cua doanh nghigp the hien
thdng qua cam ket cua hp vdi xa hdi thdng qua hanh
ddng cy thg nhu: nop thue day du, dung han; san
xuat kinh doanh dung quy dinh phap luat (Carroll,
1999; Maignan & cdng sy, 2005). Khi khach hang
higu dupe rang cdng ty dang thyc hien hoat ddng san
xuat kinh doanh tuan thii cac quy dinh phap luat dg
bao ve cho lgi ich chinh dang cua hp, nigm tin cua
khach hang vg td chitc cang tang Idn (Carroll, 1999;
Maignan & cdng sy, 2005).
Niim tin vi cam kit thuc thi trdch nhiem kinh ti
cua doanh nghiep
Trach nhiem kinh tl cua doanh nghiep lign quan
din tang tradng, hieu qua va ddng gdp kinh tg cua
hp (Carroll, 1999; Wu & Lin, 2014). Khach hang
nhan thilc vl thuc thi trach nhiem kinh tl cua cdng ty
thdng qua nhung ddng gdp cua hp cho sy phat teiln

cua kinh tl dia phuong, giai quylt viec lam, tang
thu nhap ddi vdi cdng ddng cung nhu cung cap san
phim vdi chit lugng tdt, he thdng phan phdi thuan
tien, gia ca hgp ly. Doanh nghiep cang cam kit thyc
thi teach nhiem kinh tl thi nilm tin cua khach hang
vao td chiic cang tang (Carroll, 1999; Wu & Lin,
2014).
Niim tin vi cam kit thuc thi trdch nhiem dgo ditc
ciia doanh nghiep
Sd 234 thdng 12/2016

87

Trach nhiem dao ditc lien quan ddn cam kgt
cua cdng ty vl bao ve site khde ngudi tidu diing,
cung cip san pham dung chat lugng, gia tei, ludn
quan tam din quygn lgi chinh dang cua khach hang
(Carroll, 1999; Wu & Lin, 2014). Hien nay, khach
hang quan tam dgn ve sinh, an toan va siic khde tigu
dung san pham. Vi vay, doanh nghiep cam ket thyc
thi teach nhiem dao due se gdp phan cung cd niem
tin cua khach hang vdi td chitc (Carroll, 1999; Wu
& Lin, 2014).
Niim tin ve cam kit thuc thi trdch nhiem tit thien
ciia doanh nghiep
Trach nhiem tit thien la nhiing cam kgt cua doanh
nghiep ve thyc thi cac dy an hd tea cdng ddng (hd
trg xda ddi giam ngheo, ngudi cd hoan canh khd
khan, chuang trinh cham sdc siic khde cdng ddng)
(Carroll, 1999). Khach hang cam nhan nhung viec

lam cua cdng ty thdng qua cac boat dgng thg hien
cam ket vi cdng ddng, hoat ddng nay la bang chung
quantepngcho phep doanh nghiep kdt ndi nhieu hon
giua hoat dpng kinh doanh vdi xa hdi va gay dyng
nilm tin ddi vdi cdng ddng (Carroll, 1999; Wu &
Lin, 2014).
Niim tin ve cam kit thuc thi trdch nhiem mdi
truang cua doanh nghiep
Trach nhiem mdi tradng thdng qua cac cam kit va
hanh ddng bao ve, cai thien mdi tradng (Dahlsrad,
2008). Mdi tradng ngay cang d nhilm bdi hoat
ddng san xuat kinh doanh cua doanh nghiep da tao
ra nhieu quan tam cua cdng ddng den viec bao ve
chimg (Dahlsrad, 2008). Khach hang mong mudn
doanh nghiep se la nhiing dan vj di dau teong cdng
tac bao ve mdi trudng, gdp phan tao mdi trudng
sdng lanh manh cho cdng ddng. NIU doanh nghiep
thyc hien tdt cam ket bao ve mdi tradng, nilm tin
cua khach hang ddi vdi cdng ty ngay cang tang.
Niem tin vi thuc thi CSR, cam kit vd y dinh mua
hdng cita khdch hdng
Morgan & Hunt (1994) cho ring cam kit la mong
mudn lau dai de duy tri mot mdi quan he cd gia trj
giila ngudi mua va ngu'di ban. Cam kit ciing dugc
xem nhu la trao ddi nilm tin giila cac ddi tac nhim
duy tri mdi quan he lign tuc vdi nhau ciing nhu bao
dam nhiing nd lyc tdi da trong viec duy tri mdi quan
he do (Graen & cdng sy, 2000). Khach hang cd
nhimg cam kit gin bd lau dai vdi cdng ty dya trgn
nigm tin ciia hg vdi viec thuc thi cac chinh sach vi

khach hang cila cdng ty, cam kit lau dai cung phan
anh tinh cam gin bd giila khach hang vdi cdng ty

trien


(Harrison-Walker, 2001; Chen & cdng sy, 2012).
Viec xay dyng sy gan bd lau dai giila cdng ty vdi
khach hang la tien dg cho gia tang gia trj (Lacey &
cdng sy, 2007; Mandhachitara & Poolthong, 2011).
Khach hang cd thg khdng hai Idng vdi san pham/dich
vu nhung nhd cd nigm tin vao thyc thi cam ket cua
cdng ty va kha nang vugt qua khd khan trudc day
ma hp van cam ket mua hang. Cam ket gan bd lau
dai va mua hang se thg hien sy nhat quan teong thai
dp, suy nghi cua khach hang ddi vdi cdng ty (Brown
va cdng sy, 2006). Nghien cilu vg mdi quan he gida
niem tin vao td chuc, cam ket va y djnh mua hang
cda khach hang da dugc thyc hien (Cheung & Lee,
2000; Koo & Wati, 2010). Nilm tin vl viec thyc thi
CSR cang tang Ign se giiip khach hang tin tudng vao
san pham, djch vu dugc cdng ty cung cap. Vi thg, y
djnh tieu dimg va cam kgt sit dyng san pham/dich
vy cang lau dai (Cheung & Lee, 2000; Koo & Wati,
2010; Pecteovic & cdng sy, 2003). Mot sd nghign
cira gan day cho ring cam kgt mua hang la tiln td cila
y djnh hanh vi (Gustafsson & cdng sy, 2005; Iwasaki
& Havitz, 2004). Tit nhiing lap luan hen, nghien cuu
nay dg xuat cac gia thuylt sau:

3. Phu-onng phap nghien ciiru
3.1. Md td mdu nghien ciru
Cac phieu cau hdi phdng van va dugc thu thap
thuan tien tit 04 dia dilm cd phan phdi san pham
ygn Sao khac nhau teen dia ban thanh phd Nha
Trang (Trung tam dich vy Phd di bg. Ban nuoi teong
thiiy san, Trang tam djch vy Du lich Sanest Tourist
va Trung tam Quang ba & Am thyc Yen sao Khanh
Hda). Khach hang dugc dl nghj tea Idi cau hdi khi
den mua san pham cua Cdng ty tap trung vao ngudi
dia phucmg mua san pham Yen Sao de dung va bigu
tang. 259/290 khach hang da dugc thu thap va dua
vao xu ly cho nghien ciiu nay (ty le 89,3%). Ty le
khach hang nil teong mau dieu tra la 56,4%), dp tudi
hi 31-50 chilm ty le cao nhit 71,5%. Tren 90%
khach hang cd trinh dp hpc van tit trung hpc phd
thdng ted Idn. 72,9% khach hang teong mau nghien
cilu cd thu nhap binh quan thang tit 5-10 trieu ddng
(bang 1).

San pham Ygn Sao hien nay khach hang trong
miu su dung nhigu nhat la Yin tinh chl, tilp din
la Sanest va Sanna ciing nhu Yin Sao td. Tin suit
sii dung 4-6 lin/nam la cao nhit (42,7%>), hong khi
HI; Niim tin ciia khdch hdng doi vai viec thuc thi miic dp su dung san phim Yin Sao cda khach hang
CSR cdng tdng, thi cam kit mua hdng ciia ho cdng
teong thang tit 1-3 lin/thang la cao nhit (42,6%).
lan
3.2. Bo lu&ng cdc khdi niem trong md hinh
H2; Niim tin cua khdch hdng ddi vdi viec thitc thi nghien cuu

CSR cdng tdng, thiy dinh mua hdng cua ho cdng lan
3.3. Thu tuc phdn tich
H3: Cam kit mua hdng cua khdch hdng tdc dgng
Muc dich dau tidn cila nghign cuu nay la khing
duang lin y dinh mua hdng cua hg
dinh rang cac thang do ludng dam bao vl dp tin cay,
2.4. Be xudt mo hinh nghien citu
dp gia tri hdi tii va dp gia hj phan biet. Myc dich thii
Dya tegn viec he thing cac nghien cuu teude va hai la kilm dinh cac quan he ciu tnic giila cac khai
thao luan cac kit qua nghign cuu dtedn,md hinh va niem. Nghien cuu xem nilm tin ddi vdi CSR la mot
gia thuygt dugc phat hiln nhu Hinh I.
khai niem in bac 2 dugc ciu thanh bdi 05 thanh phin
Hinh 1: De xuat mo hinh nghiSn ciru
Trach nhiem phap ly
Trach nhiem kinh tl
Trach nhiem dao diic
Trach nhiem tir thien
Trach nhiem mdi tradng
Thanh phin ciu thanh CSR

Sd 234 thdng 12/2016

Cam ket mua san pham
Niem tin ve
thuc thi CSR
cua doanh nghiep
Y djnh mua san pham


Bang 1: Mo ta miu nghien ciru theo cac dac diim nhSn khau hoc (s6 quan sat 300)

Nam
Gidi

43,6

tinh
NH

56,4

11,2

Trinh

DH, SDH

30,1

Thu

Dudi 5 trieu

do

CD, TC

32,0

nhap

Tit 5 den dudi 8 trieu

24,3

hgc

THPT

31,7

binh

Tir 8 din dudi 10 trieu

48,6

van

Khac

6,20

quan

Tren 10 hieu

15,8

Bang 2: Thing ke vl san phim Vln Sao, tan suSt sir dung san pham
San pham Yin Sao da va dang sir dung

Yen td dao
Yen tinh che
Sanest
Sanest Food
Tyle
15,2
25,1
17,6
12,4
Mile do sir dung san pham Yen Sao trong nam qua
Rat it
1-3 lan/1 nam
Tyle
19,0
38,30
Miic do sir dung san pham Yen Sao trong thang qua
Rit it
1-3 lin/1 thang
Ty le
41,40
42,60
Muc dich mua san pham
Sir dung 43%
Bilu tang

Sanna
17,0

Khac
13,7

4-6 lan/I nam
42,7
4-6 lan/1 nam
9,30
57%

Bang 3: Nguon goc ciia cac thang do
Khai niem

So quan sat

Trach nhiem phap ly (EV)
Trach nhiem kinh te (EC)
Trach nhiem dao diic (LA)
Trach nhiem tir thien (MOR)
Trach nhiem mdi trudng (CHA)
Nilm tin vl thuc thi CSR (TRUST)
Cam ket mua san pham (COMIT)
Y dinh mua san pham (INTEN)
Ngudn: Tdng hgp tit cdc nghien citu trudc;

CSR (Diamantopoulos & Wmklhofer, 2001). Nghien
ciiu thyc hien phan tich md hinh do ludng cho cac
thang do ludng cac khai niem trong md binh bang
phuong phap phan tich nhan td xac djnh (CFA) vdi
sy hd teg cua phin mIm AMOS 18.0. Do phii hgp
cua md hinh dugc chi ra bdi hoac la gia tri xac suat
cua thdng kg chi - binh phuang Idn ban 0.08, hoac la
hai chi sd TLl va CFI cd gia tri Idn hon 0,9 va chi sd

RMSEA dudi 0,08 (Browne & Cudek, 1992).
4. K i t qua nghien cu-u
4.1. Bp tin cay vd gid tri cda cdc thang do
Thang do ludng khai niem hong md hinh se la
ddi tetpng cua mot phan tich nhan td xac djnh (CFA)
gdm 08 nhan td. Kit qua cho d bang 4 cho thiy gia
tej cua thong kg chi-binh phuong la 836,333 vdi 4
bac tir do, xac suit 0.000 chung td ring thdng kg
nay cd y nghia thing kg. Gia tri RMSEA la 0,07 nhd
hon 0.08. ddng thdi hai gia hi TLI va CFI lan lugt
Sd 234 thdng

12/2016

Nguon*

03
Carroll, 1999; Maignan & cdng su, 2005
06
Carroll, 1999; Wu & Lin, 2014
04
Carroll, 1999; Wu & Lin, 2014
04
Carroll, 1999; Wu & Lin, 2014
06
Dahlsrad, 2008
Cheung & Lee, 2000; Morgan & Hunt (1994)
05
Lacey & cdng su, 2007; Cheung & Lee, 2000;
03

Cheung & Lee, 2000; Koo & Wati, 2010
03
* Chi tiet cdc phdt hieu dugc trinh bdy a phu luc
la 0,902 va 0,914 cao han mite dg nghj 0,9. Kit qua
nay chi ra rang md hinh do ludng phu hgp tdt vdi
dil lieu. Trgng sd nhan td cua cac chi bao deu cd y
nghia thdng kg d mile 0,001 (tat ca gia trj thdng ke
; diu Idn ban 6,1), va hai dai tir 0,61 din 0,81. Cac
thang do deu cd do tin cay tdng hgp kha cao, vugt
xa miic de nghj 0,70, bdn canh do ngoai tru thang
do trach nhiem phap ly, nilm tin thyc hien CSR, cac
gia tri phuang sai trich diu Idn hoac bing 0,50. Kit
qua nay chirng td cac thang do la dan nghia, cd do
tin cay va do gia hi hdi tir cao (Browne & Cudeck,
1992).
Tat ca cac he sd tuong quan nhd ban 0,70. Kit qua
phan tich da chi ra rang ddi vdi tit ca cac cap, md
hinh CFA hai nhan td diu tdt ban md hinh CFA mot
nhan td, va cac thdng ke sai biet chi-binh phuang
diu cd y nghia thing kg d miic 0.001 (Fomell &
Larcker, 1981). Dilu nay da chi ra cac do ludng dat


Bang 4: Cac thang do, trong s6 nhan t l va do tin cSy ciia cac thang do khai nifm
Khai niem va cac chi bao

FL

SE

SFL

Gia tri <

CR

0.73
Trach nhiem phap ly (EV)
EVl
LOOO
0,690
EV2
1.103
0,136
0,690
8,084"
EV3
0.993
0,135
0,680
7,989*'
Trach nhiem kinh te (EC)
Ml
ECI
1,000
0,690
EC2
0,805
0,087
0,630

9,219*"
EC3
0,960
0,098
0,680
9,822***
EC4
1,091
0,103
0,740 10,615*'*
EC5
0,967
0,093
0,720 10,330***
EC6
0,966
0,089
0,750 10,739***
Trach nhiem dao dire (LA)
MO
LAI
1,000
0,620
LA2
0,869
0,087
0,690
9,939***
LA3
0,681

0,076
0,810 10,875***
LA4
0,758
0,075
0,700 10,556***
Trach nhiem hr thien (MOR)
^
M}
MORI
1,000
0,710
M0R2
0,787
0,079
0,680 10,402***
MOR3
0,829
0,079
0,780 10,876***
MOR4
0,972
0,086
0,780 10,736***
Trach nhiem mdi tradng (CHA)
^
0,87
CHAI
1,000
0,680

CHA2
1,153
0,113
0,750 10,493***
CHA3
1,134
0,112
0,750 10,122***
CHA4
1,173
0,119
0,720 10,586***
CHA5
1,128
0,111
0,740 10,087***
CHA6
0,991
0,103
0,680
9,755***
Nilm tm vl thuc thi CSR (TRUST)
0/73
TRUST2
U78
0,150
0,620
6,451***
TRUST3
1,082

0,139
0,620
6,459***
TRUST4
1,171
0,145
0,690
6,787***
TRUST5
1,130
0,138
0,610
6,164*""
Cam ket mua san pham (COMIT)
0,75
COMITI
1,000
0,690
COMIT2
1,399
0,166
0,760
9,415***
C0MIT3
1,053
0,134
0,670
8,747***
Y djnh mua san pham (INTEN)
0,75

INTEN 1
1,000
0,750
INTEN2
0,935
0,740
0,107
9,444***
INTEN3
0,703
0,630
0,090
8,512*"
FL: Trgng sd nhdn td; SE: Do lech chuan; SFL: Trpng sd nhdn td chuan hda; CR: Do tin cdy tdng

VE
0,47

Ml.

0.50

0.^5

0,52

0,41

0,50

0,50

hgp; VE: Phuang sai trich *'*p < 0,001
do phan biet cao, cac thang do ludng su dung diu
trach nhiem mdi tradng; (2) N i l m tin v l thyc thi
dat do tin cay va do gia trj cao, thich hgp cho phan teach nhiem kinh t l ; (3) N i l m tin v l thyc thi teach
tich xa ban.

nhiem dao dire; (4) N i l m tin v l thyc thi teach nhiem

4.2. Tdm quan trpng tuffng doi cua mdi thdnh

^ Mtn;

phdn CSR ddi v&i niim tin ve thifc thi CSR
Kit qua phan tich Hinh 2 cho thiy, tim quan

4.3. Bdnh gid cdc quan hi cdu true vd kiim dinh

trgng hrong ddi cua mdi thanh phin CSR vdi nilm

(^^^ 8'" thuyet

tin thyc thi CSR lan lugt la: (1) Nilm tin v l thyc thi
Sd 234 thdng 12/2016

va (5) N i l m tin v l thyc thi trach nhiem

ph^p ly.

Kit qua phan tich cac tac ddng chinh ciia md hinh
90


Bang 5: H6 so tuong quan, trung binh, trung binh phu-ong sai trinh, sai s6 chuan ciia klij. •
INTEN
COMIT
TRUST
EV
EC
LA
MOR
CHA
Mean
S.D

INTEN
0,52
0,538***
0,651***
0,273***
0,405***
0,497***
0,511*"
0,530***
4,48
1,25

COMIT

TRUST

EV

EC

LA

MOR

0,48
0,562*"
0,497***
0,577'**
0,419***
0,571*"
0,649*"
4,17
1,09

0,45
0,409***
0,495***
0,650"*
0,600***
0,660*"
3,89
1,11

0,45

0,654***
0,685***
0,560***
0,538'"
4,34
1,09

0,75
0,645"*
0,602***
0,667***
4,25
1,12

0,50
0,602**'
0,602***
4,24
1,11

0,52
0,553'"
4,34
1,32

CHA

0,52
4,18
1,14

p<0,000; p<0,01; p< 0,05
Hinh 2: Kit qua danh gia tim quan trong tuwng doi cua mdi thanh phin CSR ddi vol
niem tin vi thuc thi CSR

|eaMiTi_i>-^§^
-58
^COMfTg_l|.» ^ S ^
|co Mrr 3_ 1J.a—^^
s
.39

.37

^wrMna_H [..-^Ta
.39
INTEN 3_T^.,—^T3
^3iy-»H CHAS_1 J

ly thuylt dugc dl xuit teong hinh 1 dugc teinh bay
hdn bang 6. Do phu hgp ciia md hinh cauteiicso vdi
da lieu la chip nhan dugc (x2 (487) = 901,586, p =
0,000; RMSEA =0,057; TLI = 0,902; CFI = 0,911)
(Browne & Cudeck, 1992). Kit qua ung hd tit ca
cac gia thuyet nghign cuu.
5. Thao luan va ham y chinh sach
5.1. Thdo ludn vi kit qud nghiin cu'u
jsjuh 1 cira phat trien md hinh nhan thiic ve CSR
cua 1:
' ii^ng de kidm dinh mdi quan he giiia niem

5 ; .4 thdng 12/2016

91

tin vl thyc thi cac thanh phin ciia CSR vdi cam kit
va y dinh mua hang. Cac gia thuylt nghign cilu dugc
kilm djnh thdng qua phin mIm AMOS 18.0 (Aiken
& West, 1991). Kit qua nghien cuu chi ra do phu
hgp da lieu thj tradng, cung nhu gia hi hdi hi, gia
trj phan biet cua cac thang do ludng va ung hd tit
ca cac gia thuylt nghign cuu. Kit qua nghign ciiu
khang dinh mot lin naa sy cin thilt phai nghign
cuu tich hgp vai ted nilm tin thyc thi CSR, teong do
ludng cam kit va y djnh su dung san phim.


Bang 6: Ket qua kiem dinh gia thuylt vl mdi quan he giira cac nhan t l
He so duong dan

Gia thuyet

LTOC tinh

Gia tri t

Ung hd/Bac bo

TRUST to CSR

• • COMIT

HI

0,699

5,880*"

Unghd

TRUST to CSR

•» INTEN

H2

0,530

4,120***

Unghg

H3

0,160

2.343"

Unghd

COMIT

-» INTEN

"p<0,000; "p<0,01; ~p< 010; R^ (COMT) = 0,49; R^ (TNTEN) = 0,43
Ngudn: Kit qud nghien cim ciia tdc gid, 2016
Nghign cira nay chi ra tam quan tegng tuang
ddi cua mdi thanh phan CSR vdi nidm tin thyc thi
CSR. Theo dd, niem tin ve thyc thi teach nhiem mdi
tradng cd tam quan trgng Idn nhatteongkhi niem tin
ve thyc tbi teach nhiem phap ly cd tam quan tegng
nhd nhatteongsuy nghi cua khach hang. Ddng thdi,
mdi quan he tryc tigp va duang ciia nhan thirc khach
hang ve niem tin thyc thi teach nhiem xa hdi cua
doanh nghiep dgn cam kgt va y djnh mua san pham
Ygn Sao cung dugc khang djnh. Kit qua nghign
cuu chung minh rang teong bdi canh tigu dimg thyc
pham d Viet Nam, viec doanh nghiep quan tam din
nbang cam kgt thyc thi teach nhiem mdi trudng,
teach nhiem kinh te se xay dung nilm tin tdt teong
mat khach hang. Kdt qua nghign ciiu cung cd lap
luan rang viec doanh nghiep cdng bdteachnhiem xa
hdi cua minh va thyc thi cam kit se cd anh hudng
Idn tdi nidm tin cua khach hang. Khi nilm tin vl
thyc thi CSR cua doanh nghiep tang Ign, khach hang
se mua san pham va cam ket su dung san phim teong
tuong lai.

xuat kinh doanh teong bdi canh canh teanh khde liet
nhu hien nay. Khach hang mua san pham ngay cang
quan tam nhieu hon dgn cam kgt thuc thi CSR ben

canh nhung khia canh chat lugng san pham, gia ca
san pham, kenh phan phdi (nhung yeu td cau thanh
nang lyc canh teanh traygn thdng). Vi the, de nang
cao nang lyc canh teanh ddi vdi san pham Yen Sao
ndi rigng va thuc pham ndi chung, cac nha quan ly
kinb doanh thyc pham khdng chi tap trang nang cao
chat lugng san pham, cai tien mau ma san phim
ma cdn tim higu cac yeu td cau thanh CSR de tir do
xay dyng nigm tin cua khach hang. Niem tin khach
bang ve cam kgt thyc thi CSR tang Ign se la tiln dl
quan tegng giiip bg mua hang va cam ket sir dung
san pham lau dai, cam ket su dung san phim se giiip
y djnh tigu dung san pham tang Ign. CSR ro rang la
mot khia canh mdi giiip doanh nghiep xay dyng Igi
the canh teanh bgn vimg.

Ddi vdi doanh nghigp hien nay, tuyen bd vl CSR
khdng khd nhung thyc thi cac ndi dung CSR dl cac
ddi tugng lien quan bigt va tin tudng mdi la quan
5.2. JJng dung trong qudn ly kinh doanh
tepng. Ket qua nghien cuu chiing minh sy cin thilt
Cac ket qua nghign ciiu chi ra sy cin thilt phai tich hgp khai niem niem tin cua khach hang teong
nghign cuu nhan thilc cua khach hang vl CSR. thyc thi CSR ciia doanh nghiep, lam tiln dl khoa hgc
Trade day, khi luan ban din CSR nhilu ngudi vin cho nhung ling dyng nham phat triln kinh doanh san
higu ring nhitng phat bilu vl nd chi thyc sy cd y phim Yin Sao. Vi thi, dl xay dung nilm tin khach
nghia bgn teong td chile, ndi each khac ngudi tilp hang vao cam kit thyc thi CSR, cac doanh nghiep
can nhilu nhit vl CSR la quan ly va nhan vidn bgn kinh doanh thyc pham cin phai tap trang vao: (i)
teong doanh nghigp (Lee & cdng sy, 2013). Kit qua thyc thi tdt cac cam kit vl teach nhiem phap ly, teach
nghign cilu nay da chiing minh ring, nilm tin vl thyc nhiem kinh tl, teach nhiem dao due, teach nhiem ht
thi CSR ciia doanh nghiep cin dugc xem xet dudi thien va teach nhiem mdi tradng. Trong sd do, teach

gdc do khach hang (Aaker, 1996; Boonpattarakan, nhiem mdi tradng can chii y nhit bdi sy quan tam
2012). Xem xet day dii nhan thiic cua khach hang vl cao cua ngudi tieu dung ddi vdi thyc thi cua doanh
thyc thi CSR ddi vdi doanh nghiep coi nhu la mot nghigp vdi ylu td nay; (ii) thyc hien tuyen teuyln,
ngudn luc mdi nhim xay dyng lgi thi canh teanh gidi thieu, mdi khach hang tham gia cac hdi chg
lau dai cua td chile. Dac biet, nghien cuu nay da cho hoac cac chuang trinh thien nguyen ciia cdng ty dl
thiy niem tin cua khach hang vao thyc thi CSR cang khach hang hiiu rd hon nhung viec lam teong cam
tang se thiic diy y djnh mua hang va cam kit mua kdt thyc tbi CSR; (iii) su dung mot phin ngan sach
su dung lau dai. Dilu nay thyc sy cd y nghia cho cdng ty tham gia cac boat ddng xa hdi (xay dyng nha
nhung nha nghign ciiu cung nhu doanh nghiep san tinh thuang, hd teg con em gia dinh khd khan hoc
Sd 234 thdng 12/2016

92

KinhtyiiattrJeD


gidi, tai teg chuang teinh hiln mau nhan dao, chuang
trinh xanh - sach - dep tai cac tradng hgc, chuong
trinh bao ve mdi tradng nai doanh nghiep dang kinh
doanh, chuang teinh vi Tradng Sa than yeu...); (iv)
chii hgng nang cao chit lugng san phim, xay dyng
thuong hieu Ygn Sao dii manh bing viec cung cap
toan bd san phim Y i n Sao chit lugng cao, xay dyng
he thdng nhan dang thuang hieu Yin Sao cd sue thu
hut va Ugn hrdng manh, tich eye tiruyin thdng vao
khach hang tigu dimg cudi ciing d l tang sy quan tam

them mot sd cac khai niem khac nhau rihruT! kie^dinh d i y du ban moi quan he nhan qua gi&a cac k!:?;
niem hong md hinh (vi dy, gia tri cam nhan, sa thich
mua bang, sy quan tam din CSR, tam ly tim kilm

san p h i m mdi, kiln thuc v l tieu dimg thyc pham an
toan...). Ddng thdi, nghign cuu nay tiep can da lieu
tu khach hang mua san p h i m Y i n Sao Khanh Hda la
ngudi dja phuang (day dugc xem la ddi tugng khach
hang cd bilu bilt v l CSR cua cdng ty). Tuy nhien,
^g^ign cim tuang lai ngn md rdng quy md m i u

va tidu dimg lau dai.
5.3. Han chi vd hu&ng nghien cuu tiip theo

nghign cuu nhilu ban ddi vdi cac dia phuong khac
(kit qua nay se cd thi so sanh miic dp anh hudng cila

Nghien cuu nay tap teung chinh vao mdi quan he
gitta nilm tin v l thyc thi CSR, cam kit va y dinh
mua san pham. Nghign cira tuang lai nen xem xet

nilm tin v l thyc thi CSR tdi cam kit va y dinh mua
san pham cua khach hang d nhiing thj tradng kha
nhau nhu the nao).

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