Summary of PhD thesis in Business Administration: Factors affecting the CSR implementation of Vietnam Textile and Garment Group based enterprises

1.1.

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CHAPTER 1. GENERAL INTRODUCTION TO THE STUDY

5. Galbreath Jeremy (2010), ”Drivers of Corporate Social Responsibility: The
Role of Formal Strategic Planning and Firm Culture”, British Journal of
Management, Vol. 21, pp.511–525.
6. Maignan, i. & Ferrell, O. C. 2000. Measuring Corporate Citizenship in Two
Countries: The Case of the United States and France. Journal of Business Ethics, Vol.
23, No. 3, pp. 283-297.
7. Maignan, i. & Ferrell, O. C. 2004. Corporate Social Responsibility and
Marketing: An Integrative Framework. Journal of the Academy of Marketing
Science, Vol. 32, Issue. 1, pp 3–19.
8. Mcwilliams, A., Siegel, D. & Wright, P. 2006. Corporate social responsibility:
Strategic implications. Journal of Management Studies, Vol.43, No.1, pp.01-18.
In addition, there are many other studies that the graduate student does not
mention in the scope of this content. In general, no study has analyzed the factors
affecting the implementation of CSR in Vietnam Textile and Garment Group based
enterprises in a systematic and comprehensive way. Therefore, it can be affirmed that
this is an independent and serious study project, without duplication and copy, and as
a new field of both theory and practice that needs to be studied.
1.2. Objectivesof the thesis
• Overall objectives:
- Build a model of factors affecting the implementation of CSR in Vietnam
Textile and Garment Group based enterprises.
- Test the scale of factors affecting the implementation of CSR in Vietnam
Textile and Garment Group based enterprises.

- Make a conclusion on the direction and degree of influence of factors on the
implementation of CSR in Vietnam Textile and Garment Group based enterprises as
a basis for proposing policies and solutions to enhance the implementation of social
responsibilities at the unit.
• Detailed objectives:
- Select CSR definition and implement CSR to conform business context and
conditions in Vietnam Textile and Garment Group based enterprises.
- Assess the status of CSR implementation in Vietnam Textile and Garment Group
based enterprises.
- Develop theoretical models and test factors affecting the implementation of
CSR in Vietnam Textile and Garment Group based enterprises.
- Give implications and make suggestions for the State, Vietnam Textile and
Garment Group based enterprises in the process of review and evaluation,

Inspiration to start the study
From the economists' point of view, the ultimate responsibility of an enterprise is
to maximize profits and create value for shareholders (Friedman, 1970). Therefore,
finance is the only motivation to promote the activities of an enterprise. Today, that
concept has given way to the business method of the enterprise for not only using its
resources to serve the interests of shareholders but paying attention to the stakeholders as
well as having to be run from a moral point of view. This broader thinking is called
“Corporate SocialResponsibility - CSR” (Freeman, 1984).
Vinatex is one of the enterprises that make a great contribution to the economy.
In particular, the industry uses a lot of unskilled workers; the production process of
textile enterprises directly has an impact on the environment; the level of competition
in the domestic and world market is high, subjected to many barriers when exporting
goods to the US, EU, Japan, Korea and other countries. However, implementing CSR
in Vinatex based enterprises still reveals limitations, existences and shortcomings.
Many enterprises have not really actively explored the factors affecting the
motivation to implement CSR, there are still many enterprises doing it due to the

enforcement of the legal system, due to pressure from related parties or implementing
this action but violating other areas, which leads to low competitiveness, not-yet-built
reputation to convince consumers' beliefs, partners, community and society.
In order for enterprises in Vinatex to actively implement CSR, it is necessary
to determine the factors affecting the CSR implementation of enterprises. Therefore,
it is necessary and meaning for selection of study on CSR with the title “Factors
affecting the CSR implementation of Vietnam Textile and Garment Group based
enterprises”.
Regarding the overview of CSR study, CSR implementation and factors affecting
the CSR implementation have been studied by many authors and many domestic and
foreign enterprises such as:
1. Caroll A.B., (1991), The Pyramid of CSR: Toward the Moral Management
of Organizational Stakeholders, Management of Organizational Stakeholders,
Business Horizons, pp.39-48.
2. Caroll A.B., (1979), A Three-Dimensional Conceptual Model of Corporate
Performance. Academy of Management Review, No.4, pp.497-505.
3. Davis, K. 1973. The case for and against business assumption of social
responsibilities. Academy of Management Journal, Vol.16, pp. 312-322.
4. Friedman, M (1970), The social responsibility of business is to increase its
profits, York Times Magazine, pp. 32-33, 122-124.


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determination of the priority order of influencing factors and further improvement of
the importance of CSR implementation.
1.3. Main research questions of the thesis
• Questions 1: What factors affecting the CSR implementation of Vietnam
Textile and Garment Group based enterprises?
• Questions 2: How is the impact of factors on the CSR implementation of
Vietnam Textile and Garment Group based enterprises?

• Questions 3: What recommendations should be given to entities when the factors
are assessed to affect the CSR implementation of Vietnam Textile and Garment Group
based enterprises?
1.4. Subject and scope of the study
• Subject of the study: The subject of the thesis is the factors affecting the
implementation of CSR of Vinatex based enterprises.
• Scope of study: Including Vinatex based enterprises, the data used in the study
which were collected mainly in the period from 2016 - 2019.
• Summary of research methods
: Qualitative research by collecting
information from articles, industry journals, magazines, Internet, newsletters and data
from the General Statistics Office, on the website and quantitative research applying the
method of collecting random data with cascaded non probability from Vinatex based
enterprises.
1.5. New contributions of the study
About the theory: The thesis has clarified the concept of CSR and CSR
implementation of enterprises; Verify the appropriateness and specificity of the
model and propose the influencing factors including: (1) Plan external orientation
strategies, (2) Plan internal orientation strategies, (3) Law and law enforcement, (4)
Humanistic culture of enterprises. In which, the factor “Law and law enforcement”
was newly built by the author in the model; Being the first study in Vietnam to apply
quantitative research to a field that is difficult to quantify as the humanistic culture of
enterprises with CSR implementation.
About the practice: (1) The thesis has evaluated the actual situation of CSR
implementation and the status of factors affecting the implementation of social
responsibility of Vinatex based enterprises. (2) The thesis verifies the reliability of
research concepts and scales in the model. (3) The thesis finds the factor “Law and
law enforcement” positive to affect the implementation of CSR of Vinatex based
enterprises. (4) The thesis has proposed some policy implications for Vinatex based
enterprises and recommendations to the State to promote textile and garment

enterprises to implement CSR better and better.

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1.6.

Structure of the thesis
The thesis is organized into 5 chapters, presented in 118 pages, with 31 tables, 7
figures, 2 diagrams, 8 illustrations, conclusions and reference lists.
Chapter 1: General introduction about the study
Chapter 2: Research overview, gaps and research models
Chapter 3: Research Methods
Chapter 4: Research results
Chapter 5: Conclusions and recommendations

CHAPTER 2. RESEARCH OVERVIEW, GAPS AND
RESEARCH MODELS
2.1. Some common issues about implementing CSR
2.1.1. History of formation and development of CSR
CSR of the 1950s: Represented by the study of Bowen (1953), CSR belonged
to business people; 1960s: Develop CSR understanding and search for appropriate
reasoning system, typically Davis (1960), McGuire (1963) with the thought towards
the response of related subjects in society; 1970s: It appears the argument between
the two schools is that “representative” administration is Milton Friedman (1970),
enterprises only take their responsibilities to maximize profits and “multi-party”
management, the enterprises must be aware of the impacts on society and must be
responsible for their own behaviors; 1980s: Prominently, Freeman (1984), emphasizing
the influence of subjects related to the CSR implementation of enterprises and the
relationship between CSR and the performance of enterprises; 1990s: Wood and Carroll
(1999), CSR is a strategic tool, so it is necessary to integrate CSR into corporate
strategy; 2000s: Porter & Kramer (2002), Kotler & Lee (2005) emphasize CSR strategy

as a competitive advantage of enterprises.
2.1.2. Benefits of CSR implementation
CSR implementation will help enterprises: Reduce costs and improve labor
productivity; Enhance the brand value and reputation of enterprises; Increase revenue
and new market access opportunities; Attract, retain good and skilled employees;
Increase the loyalty and reduce the risk.
2.1.3. Subjects of CSR implementation of enterprises
Based on the definition of CSR of World Bank (WB, 2010) proposed by the
Private Economic Development Group, CSR of enterprises must be associated with
sustainable development. Enterprises need to implement CSR for employees ; for
consumers ; for the community and CSR towards the environment .


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2.2.Research overview on CSR in enterprises.
2.2.1. Important concepts
* CSR and CSR components. Carroll's view (1979) seemed to receive the most
consensus from researchers (Galbreath, 2010) . According to Carroll, CSR included
four main areas: responsibility for economic growth, law compliance, ethical issues
and voluntary responsibility, finally. It is the most important factor of responsibility
for economic growth, second is the responsibility for the law compliance, followed
by moral responsibility, finally voluntary responsibility (Carroll, 1979) . According to
Carroll, economic responsibility is the first and foremost responsibility of enterprises,
which is a natural matter of nature, the enterprises are assumed to be responsible for
producing goods and services that society desires, (Galbreath, 2010)then selling them
for profit (Carroll, 1979) and thereby making economic growth in general (Galbreath,
2010). Legal responsibilities, the society expects the enterprises to fulfill economic
tasks in legal frameworks, in other words, to meet economic and legal responsibilities
simultaneously. (Carroll, 1979, Galbreath, 2010) Moral responsibility. Although both
economic responsibility and legal responsibility represent a certain angle of moral

responsibility (Carroll, 1979) . However, moral responsibility still has differences that are
expectations of society without being regulated into laws, requiring the enterprises to meet
the requirements and standards higher than laws, (Carroll, 1979) which are the moral rules
and those rules are to define behaviors considered as social behavior standards (Galbreath,
2010). The final aspect is voluntary responsibility , which is the responsibility that requires
the compliance of enterprises to be the least, less than the moral responsibilities. Volunteer
responsibilities are the ones that are not obliged in the society, required by the law, not
even morally harmless if not performed(Galbreath, 2010, Carroll, 1979). It can be
charitable donation, training for those who are difficult to work, supporting drug
addicts(Carroll, 1979), investing local welfare projects(Galbreath, 2010).
* CSR and CSR implementation. In this thesis, the author used the CSR
concept of Maignan with his assistants, which was built on Carroll’s perspective on
the composition of CSR, whereby “CSR of an enterprise is the level that it meets the
economic, legal, ethical responsibilities and other voluntary responsibilities expected
by many related people” (Maignan et al., 1999, Maignan and Ferrell, 2000, Maignan
and Ferrell, 2001, Galbreath, 2010). In which, Maignan and his assistants believe that
CSR is the level of meeting the requirements of society in general, thus, this concept
implies the CSR implementation of enterprises. In other words, the concept of CSR is
also the concept of CSR implementation.

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2.2.2. Research orientations on the implementation of social responsibility in
enterprises.
Studies often have two main orientations: CSR theoretical knowledge and
communication, CSR publication. Communication and CSR publication oriented
studies often aim to understand the factors affecting the communication decision of
enterprises, announcing the level of CSR implementation to related people
(customers, social activists, State management agencies, etc). On the other hand,
studies of CSR theory knowledge, are often more focused (Alcañiz et al., 2010), with
the main concern of these studies is to find out which factors affect and are affected

by the level of CSR implementation of enterprises. Studies of this theoretical
knowledge are divided into two branches. Firstly, they are studies that pay attention
to the factors motivating enterprises to implement CSR (input of CSR), as the studies
of: (Schouten et al., 2014); (Zheng and Zhang, 2016) ; (Zheng and Zhang, 2016) ;
(El-Bassiouny and Letmathe, 2018) ; (Khurshid et al., 2018) ; (Pasricha et al., 2018) ;
(Shnayder and Rijnsoever, 2018) ... The second branch is the studiesthat focus on the
outcome of CSR implementation (output of CSR), as the studies of: (Pérez and
Bosque, 2013); (El-Kassar et al., 2017); (Wood et al., 2018). The objective is to
understand the factors that have an impact on the CSR implementation of enterprises,
the author chose an input based approach, which is to focus on which factors affect the
CSR implementation of enterprises for his/her thesis .
2.2.3. Theory is used in studies of social responsibility implementation
2.2.3.1. Theory of management of Freeman's related parties
According to Freeman, related parties are “any group or individual that is
affected by or can affect the organization's objectives” (Freeman and McVea, 2001) .
The related parties can be shareholders, employees, customers, suppliers, communities
and other groups (Freeman and McVea, 2001) . CSR of enterprises in the economy
requires the connection of business activities with social, economic and environmental
expectations of related parties (Kanji and Chopra, 2010) . According to Freeman, it is the
study on CSR that emphasizes the role of related parties and builds good relationships
with these groups and individuals to ensure the long-term success of enterprises (Freeman
and McVea, 2001). Along with the strong development of social movements, enterprises
are less concerned about related parties suffered heavy losses. So more and more
enterprises integrate the management of related parties through the implementation of
CSR on their operational goals (Freeman and McVea, 2001) . This view of Freeman
received the approval of a number of researchers, typical of studies that follow this
orientation, such as: (Clarkson, 1995); (Decker, 2004); (Maignan and Ferrell, 2004)…
2.2.3.2. Carroll's CSR Pyramidal Model
Carroll has produced four concepts that constitute CSR, including: economic

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responsibility, legal responsibility, moral responsibility and volunteer responsibility.
Inheriting Carroll's model, Maignan with assistants have taken a view of many other
researchers' support, which is consistent with actual CSR measurement requirements,
four components of CSR that play the same role(Maignan et al., 1999, Maignan and
Ferrell, 2000, Galbreath, 2010). At the same time, Maignan and his assistants also
provide a definition of CSR, create a solid theoretical basis for future research.
(Galbreath, 2010) . Many researchers have used Carroll's CSR Pyramidal Model in
their studies of implementing CSR in different fields, in different cultures, such as:
(Wartick and Cochran, 1985); (Maignan et al., 1999); (Joyner and Payne, 2002);
(Schwartz and Carroll, 2003); (Galbreath, 2010)…
2.2.3.3. In combination with using both Carroll's CSR Pyramid Model theory and
Freeman's related parties management
The thesis inherits the theoretical foundations of both fundamental theories, with
the core being Carroll's CSR Pyramid Model of the components of CSR
implementation(Carroll, 1979), adapted the role of these components in overall by
Maignan and his assistants(Maignan et al., 1999, Maignan and Ferrell, 2000). The
factors affecting the implementation of CSR are based on Freeman's management theory
of related parties. Most of Carroll's CSR Pyramid Model-based research approaches
follow this orientation ( (Maignan et al., 1999) ; (Maignan and Ferrell, 2000) ; (Maignan
and Ferrell, 2001) ; (Joyner and Payne, 2002) ; (Schwartz and Carroll, 2003) ;
(Galbreath, 2010) ...). The author decided to choose Carroll’s model and the adjusted
definition of Maignan with his assistants on the implementation of CSR, combined with
Freeman's related parties management theory in research as his theoretical foundation.
2.2.4. Overview of factors affecting CSR implementation.
2.2.4.1. Strategic planning

Related parties, such as customers, suppliers, social organizations,
management agencies, shareholders, employees, etc who desire or put pressure on the
implementation of CSR of enterprises by requesting enterprises must strengthen
strategic planning towards them(Galbreath, 2010, Carroll and Hoy, 1984). Through
the environmental assessment by both inside and outside manner, enterprises will
strengthen the implementation of some non-market issues, such as: CSR based
behavior to the community and the natural environment (Fineman and Clarke, 1996) .
Enterprises develop studies on the business environment, then embody in their
strategic orientation and at the same time provide appropriate responses by
implementing CSRs. (Galbreath, 2010, Carroll and Hoy, 1984, Burke and Logsdon,
1996) . Strategic planning is considered under two important trends: Strategic
planning for internal orientation and strategic planning for external orientation, these

are also two important components of strategic planning. (Galbreath, 2010, Kalyar et
al., 2012)
The study of Kalyar et al (2012) on the sample 172 concluded by senior
manager in Pakistan, the orientation strategy within the influence is stable and strong
(stronger than the external strategic orientation) to the level of CSR performance of
enterprises, with a standardized coefficient β = .392, p <0.01 (Kalyar et al., 2012) .
Similar results on the impact of strategic planning are positive to CSR
implementation, also confirmed by Torugsa et al in the study conducted on 171 small
and medium size enterprises in Australia. (Torugsa et al., 2012), or the study of
Galbreath (2010) also affirmed strategic planning, in particular the internal and
external orientation strategies all had an impact (though not too high, standardized β
= 0.12 and 0.11, p <0.05) to the level of CSR implementation of enterprises.
Research on Indian enterprises also affirmed that CSR implementation of enterprises
will be prevented if enterprises do not make strategic plans (Goyal and Kumar, 2017)
.
Meanwhile, in Western countries, the role of strategic planning for the
implementation of CSR is studied quite a lot, in Vietnam, studies on CSR in general,

according to the author's knowledge, included the studies on CSR as a strategic
planning perspective are quite limited.
2.2.4.2. Corporate culture
Corporate culture is also a factor affecting enterprises' CSR implementation
(Galbreath, 2010, Wood, 1991) . Corporate culture refers to the values and beliefs
that are hold by members of enterprises(Kalyar et al., 2012). These values shape the
extent to which responsible or irresponsible business practices are performed (Kalyar
et al., 2012), reflecting the sense of responsibility to related parties as the condition
and premise for enterprises to succeed in sustainable business while ensuring ethical
behavior (Sinclair, 1993). Corporate culture also contributes to shaping ethical
behaviors in advertising, treating workers, and the quality of products and services as
well as dealing with customers. (Herndon et al., 2001) . Corporate culture along with
the orientation of humanistic culture of enterprises affects the overall performance of
enterprises and includes two important parts as cultural orientation and cultural
intensity which all affect the CSR implementation of enterprises(Galbreath, 2010).
Consequently, the needs and interests of the community, of the related parties are
likely to be ignored and associated with a low level of CSR implementation.
(Galbreath, 2010, Kalyar et al., 2012) . Humanistic culture is more constructive and
cooperative than competition, making relationships between business members and
businesses and stakeholders become more harmonious and pleasant. Therefore, when
humanistic culture is focused, members and businesses not only care about their own


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needs and interests but also take care of and implement behaviors that benefit the
society and the related parties(Galbreath, 2010) and that is the basis of implementing
CSR in enterprises (Kalyar et al., 2012) .

The study of Kalyar et al (2012) showed that the human cultural factor is the
most influential factor on the level of CSR performance of enterprises, with β = .642,
p <0.001 (Kalyar et al., 2012) . The results of Kalyar and colleagues received the
support of Galbreath (2010) when studying over 3,000 businesses in Australia,
similarly Galbreath found that the human cultural factor had the strongest impact on
the level of CSR implementation. of enterprises (including 1500 service businesses
and 1500 manufacturing enterprises) in Australia, with standardized β = 0.51, p
<0.01. However, Bowrin's research results in four Caribbean countries do not seem to
support the influence of corporate culture on CSR and responsibility for announcing
CSR. (Bowrin, 2013) .
Tran and Jeppesen (2016) in the study of Vietnam on CSR also mentioned the
influence of corporate culture on the implementation of CSR of enterprises. However,
according to the authors, the expectations of corporate and social culture only affect
informal CSR and this study is only qualitative (Tran and Jeppesen, 2016) .
2.2.4.3. Operation time, number of employees, turnover
Large enterprises tend to implement CSR more, because they have a greater
impact on society than small businesses (Cowen et al., 1987) . Usually the size of a
business is expressed in two main angles, namely the number of employees and the size
of capital. These two factors are strongly influenced by the operation time of enterprises,
the longer the operation time of enterprises, the larger the scale of enterprises (Zheng
and Zhang, 2016) and the operation time of enterprises is usually calculated by the
number of years of operation of the enterprise (Pasricha et al., 2018) . These factors
often act as important control variables affecting the CSR implementation of enterprises
(Pasricha et al., 2018, Schouten et al., 2014, Shnayder and Rijnsoever, 2018) . In
addition, the implementation of CSR of Vietnamese textile enterprises depends much on
the laws of the country where the enterprises export their products, so the larger the
turnover of the enterprise, the more affected by the side. importing customers and
governments of CSR implementation (Galbreath, 2010, Maignan and Ferrell, 2000,
Maignan et al., 1999) . Thus, it can be said that for textile enterprises, the number of
employees , years of operation and revenue will likely affect the implementation of

CSR of enterprises.
2.2.5. Research gap
It seems that the inputs of CSR have not been paid much attention by
researchers in the context of Vietnam. Most of the research by the author is focused on
the study of the benefits of CSR such as: CSR with business performance; CSR is the

cause of sustainability in growth (Long, 2015) ; CSR enhances corporate governance
(Luu, 2012a) ; CSR and CSR communication (Bilowol and Doan, 2015) ; CSR with
brand (Luu, 2012b) ; CSR with increased learning and knowledge sharing, thereby
increasing competitiveness (Luu, 2013a, Luu, 2013b) ... In Vietnam, research on factors
affecting the implementation of CSR in general, in which factors such as strategic
planning and human culture of enterprises affect the implementation of CSR in
particular, is still A gap needs more research to supplement the understanding of factors
affecting the implementation of CSR in enterprises.
2.2.6. Models, research hypotheses and scales
2.2.6.1. Research model and hypothesis
H1: External strategic planning positively affects the CSR implementation of
enterprises in Vinatex.
H2: Internal strategic planning positively affects the CSR implementation of
businesses in Vinatex.
H3: The higher the level of enterprise implementation of humanistic culture,
the higher the level of CSR implementation of enterprises in Vinatex.
2.2.6.2. Scale used in research
Planning external orientation strategy: There are 8 scales; Planning internal
orientation strategies: There are 8 scales; Humanistic culture of enterprises: There
are 7 scales; Implementing CSR of enterprises: There are 5 scales

CHAPTER 3. RESEARCH METHODS
3.1. Process of conducting research
The fellows describe the 6-step research process (see Figure 3.1).

3.2. Design of qualitative research
3.2.1. Design research methods
Qualitative research is conducted by in-depth interview method, with the main
subjects identified as middle and high managers of some enterprises of Vinatex.
These subjects were selected for their deep understanding of strategy, organization,
CSR implementation programs, as well as access to relevant information that
research needs to explore. (Tan and Tan, 2005) ; (Tuominena et al., 2004) ;
(Galbreath, 2010) . Qualitative research was conducted over a period of 2 weeks,
with the help of qualitative research software Nvivo 10; Quantitative research was
conducted with all 110 enterprises of Vinatex.
3.2.2. The goal of qualitative research
First goal: As a test and screening of independent variables in the theoretical
model, the author has proposed and preliminarily identified the relationship between
independent variables and dependent variables. Second goal: It is an exploration of


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which factors in the context of Vinatex also affect the implementation of CSR, which
has not been discovered in the review. In case, new factors appear, the author will
review again to check the validity of the factor and propose a new scale.
3.2.3. Collect and process information
Information was collected by in-depth interview method, the author contacted
the interviewer and made a schedule. Interviews were conducted at convenient
locations and time for the subjects, and during the interview, the author asked for
permission to record. The tape removal process is conducted immediately, usually the
night after the interview and no later than 24 hours from the end of the interview. The
collected data is transferred to the Nvivo 10 software to prepare for analysis.
3.2.4. Results of qualitative research
3.2.4.1. Checking the suitability of the scale, preliminary determination of the
relationship between independent and dependent variables.

The results of in-depth interviews show that some scales are recommended by
strategic experts and senior managers.
3.2.4.2. Add new elements
In the process of conducting in-depth interviews, with the question, "Which
factors affect your business implementation of CSR but have not been reflected in the
questionnaire and should be considered in the questionnaire? ". The author has
received some suggestions about the legal system and law enforcement. The author
conducted the review and found that some studies supported this view. Therefore, the
author has simulated the idea of the in-depth interviewer and added one more factor:
Law and law enforcement into the questionnaire. After qualitative research, with the
advice of the experts and the proposed research model, the author has edited the formal
research model, including four influencing factors, the research hypothesis is rewritten.
as follows:
H1: External strategic planning positively affects the CSR implementation of
enterprises in Vinatex.
H2: Internal strategic planning positively affects the CSR implementation of
businesses in Vinatex.
H3: The higher the law and law enforcement, the higher the level of CSR
implementation of enterprises in Vinatex.
H4: The higher the level of enterprise implementation of humanistic culture,
the higher the level of CSR implementation of enterprises in Vinatex.

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Control variable:
Planning external
orientation strategy

Number of employees
Revenue
Number of years of

Planning internal
orientation strategies
Humanistic culture of

Implementing social
responsibilities of
enterprises of Vinatex

Law and law enforcement

Figure 3.2: Official research model
Source: from the review and qualitative research of the author
The official questionnaire, after receiving the advice of experts, is used as a
formal questionnaire in quantitative research (Table 3.3). Thus, after the revision, the
official questionnaire consists of four independent variables, one dependent variable
and a total of 24 observed variables. Inside: Independent variables External strategic
planning has 6 observed variables, from BN1 to BN6; Independent variables Inner
strategic planning has 5 observed variables, from BT1 to BT5; Independent law and
law enforcement variables have 4 observed variables, from PL1 to PL4; Independent
variable Human culture of enterprises has 4 observed variables, from VH1 to VH4;
Dependent variable Implementing CSR has 5 observed variables, from TN1 to TN5
Regression model describes the influencing factors of CSR implementation of
enterprises of Vinatex: Y = βo + β1 * X1 + β2 * X2 + ... + β4 * X4 + e
3.3. Design of quantitative research
3.3.1. Determine sample size
In this study, the author used the sampling theory of Hair et al. (Hair, 1998),
with a questionnaire consisting of 24 scales, the minimum of this study is 24x5 = 120
votes. However, due to the total number of enterprises in Vinatex only 110 units, the
author conducted information collection from 110 enterprises of Vinatex, each

enterprise issued 03 votes, the result was 322 votes, including 04 votes due to the lack
of information, the total number of valid votes was 318 votes and of 106 enterprises
of Vinatex. Results after 04 times of exploratory factor analysis (EFA) have excluded
03 scales of independent variables, so the study has only a total of 21 scales, with 106
enterprises surveyed so the sample size is still guaranteed. Reliability in exploratory
factor analysis.


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3.3.2. Method of processing data
EFA discovery factor analysis; Conducting to verify the reliability of the scale by
Cronbach's Alpha technique ; Data analysis statistical; Frequency analysis ; Regression
analysis .
3.4. Methods to assess the status of implementing social responsibility and
factors affecting the implementation of social responsibility in enterprises of
Vinatex.
3.4.1. Method of assessing the status of CSR implementation in enterprises of
Vinatex
Evaluate "The status of CSR implementation of enterprises in Vinatex" according to
the following formula: Mean Y = (MeanTN1 + MeanTN2 + MeanTN3 + MeanTN4 +
MeanTN5) / 5. Inside: Mean Y: The average score of "CSR implementation status of Vinatex
enterprises " .
3.4.2. Methods to assess the status of factors affecting the implementation of CSR
in enterprises of Vinatex
The influencing factors are also evaluated with the scale of 5 levels, the value of the
factors is calculated by the average of the observed variables and also divided into 5 ranges
corresponding to 5 levels from low to High and each width is about 0.8 units. At that time,
the author will base on the above levels to make comments, assessments and conclusions
about the situation of factors affecting the implementation of CSR in Vinatex enterprises.

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CHAPTER 4. RESEARCH RESULTS
4.1. Current status of implementing social responsibility at Vietnam Textile
Corporation
4.1.1. General introduction about Vietnam Textile Corporation
History of formation and development. The Group has completed
equitization and moved to operate as a joint stock company from January 29, 2015.
Vinatex is comprised of a parent company, research and training units and 110
subsidiaries and associates which are joint stock companies. Vinatex's main
business. Manufacturing, trading, importing and exporting, investing in fashion
textiles, raw materials, accessories, materials, equipment, spare parts, chemicals,
dyes, equipment and spare parts for textile and garment industry; technology transfer
for weaving, yarn, dyeing, industrial sewing, mechanical engineering, maintenance
and management of textile companies; Service of inspection, testing, quality
inspection of textile products and raw materials, cotton varieties, plant varieties ...
Vinatex's development strategy to 2020. Vinatex focuses on developing towards
specialization and modernization, creating a leap in added value of textile and
garment products through the implementation of three programs of high quality
cotton weaving, fabric weaving and training. Human resources are decisive to the
sustainable and long-term development of Vietnam Textile and Garment industry.
4.1.2. Viewpoint of implementing CSR in Vinatex
Improve the efficiency of intellectual property, in which strong textile and
clothing brands are built, improve and develop the value of the brands in the Group
and protect the environment for healthy competition; Considering CSR is a long-term
strategy. The CSR strategy approach plays an increasingly important role in the
competitiveness of Vinatex's businesses, helping to create the value of enterprises,
while gaining the trust and respect of consumers and partners. private and social
community in general; Responsibility for environmental, human and social issues is
at the core of sustainable development; improve CSR understanding and

implementation to strengthen linkages with global supply chains in sustainable
production; Long-term benefits of CSR are for internal enterprises, so building
VHDN in the Group is a top priority. VHDN and business ethics in the Group are
thoroughly grasped through focusing on improving work relations to reduce
accidents, reducing the rate of employees leaving, increasing labor productivity ...
4.1.3. Factors affecting the implementation of CSR in Vinatex enterprises
Planning a development strategy for a large economic group requires very
careful preparation, considering many factors. Internal factors such as the efficiency


15

16

of production and business activities, the technology in use, the creativity of
employees, the corporate culture, the style of the leader and even the interests of the
investors. /shareholders. External factors such as the level of competition, product
quality, community concerns. At the same time, the Group must perform well and
synchronously many tasks, so when planning strategies, Vinatex must allocate
balanced financial resources, facilities and people (Mr. Le Nho Thoi) .
Referring to the humanistic culture of enterprises, the representative of the
Group's Trade Union, Mr. Le Nho Thieu said that “because of the way of
understanding and the way to practice CSR in businesses, there are many different
things to implement CSR in parallel. Enterprises need to build and implement
VHDN, which will clarify the basic principles in the behavior. In which ethics and
humanity issues of the leadership team and enterprises are considered a prerequisite
to affect the activities of CSR. "" Human culture of leaders and enterprises is to listen
to prayer. employee expectations, encouraging and rewarding employees reasonably,
spending time and supporting employees when facing difficulties ”.

stage, the perception of leaders about CSR is quite sufficient, they all view CSR as a
valid passport to circulate goods to dominate the market in the region and the world.
The high determination of leaders has created a high diffusion to all members of the
enterprise. Implementing CSR in businesses is not only a slogan, but also concrete,
meaningful and real values.
Limitations in CSR implementation such as: Passive (due to compliance) and
insufficient application of CoC and CoE codes of conduct. The opportunities and
advantages of CSR implementation have not been clearly seen, so the process of
implementing CSR is still passive and coping, mainly focusing on enterprises doing
exports, enterprises with foreign partners. Even CSR in Vietnam is often excluded in
many activities of enterprises and not set in line with economic objectives. (Nguyen and
Truong, 2016) .
Main cause: Awareness and understanding of management levels on the
implementation of CSR in some enterprises, some leaders and managers of the Group
are limited and incomplete. Enterprises facing difficulties in complying with CSR are
because each importer has its own CoC standard set. Financial resources to invest in
technology innovation and R&D for improving product quality and environmental
protection are not enough, so it cannot be deployed quickly.
4.2. Current status of implementing social responsibility and factors affecting
the implementation of CSR in Vinatex enterprises
4.2.1. Results of analyzing the factors of discovering EFA of factors affecting the
implementation of social responsibility of enterprises in Vinatex
Table 4.1: Summary table of factors for factor analysis 1st
Number
Number
of
of
The
Total
factors

KMO
wrong
observed observed
Sig
Times
coefficient
that can
way
variables variables
be
excluded
analyzed
first
19
first
0.761
0.000
77,016
7
Source: Results of data processing on SPSS software
Through the data table shows, KMO coefficient = 0.761 satisfies condition 0.5
survey data and observed variables are linearly correlated with representative factors.
The total variance explained in the first EFA analysis of 19 scales in the study has a
variance value of 77,016% with a stop of the Eigenvalues factor of 1.015 (Table 4.2).
Table 4.3: Summary of coefficients when analyzing factor 2

4.1.4. Implementing Corporate Social Responsibility in enterprises of Vinatex
The textile and garment industry is an important contributor to global issues
such as: economic growth, employment for workers, welfare for the community ...

(White et al., 2017) . Producing garments creates negative impacts on the
environment and society such as: waste and pollution (excess cloth, fabric dyes,
toxins in the production of synthetic fabrics, pesticides in cotton and linen growing
...), waste in consumption (fashion industry is considered one of the industries that
fosters the culture of consumerism and extravagant luxury, the negative impact on
human rights, wages and labor standards (especially in developing countries). (Ma et
al., 2015) . In fact, the concept and implementation of CSR in Vietnam has developed
long before being introduced from Western countries (Tran and Jeppesen, 2016) and
has been taken care of by many businesses at different levels, in which there are some
textile enterprises such as:
4.1.4.1. Implementing Corporate Social Responsibility at Viet Tien Garment Joint
Stock Company
4.1.4.2. Implementation of Corporate Social Responsibility at Duc Giang Textile and
Garment Company Corporation
4.1.4.3. Implement CSR at May 10 Corporation - CTCP
4.1.5. Conclusions drawn
Experience in implementing CSR of Vinatex enterprises is as follows: The
implementation of CSR in enterprises is both a demand and a driving force for
sustainable development for businesses in the future. Right from the deployment


17

18

Number of
Number of
The
observed
KMO

factors that
Times
Sig
wrong
variables
coefficient
can be
way
excluded
analyzed
2
18
first
0.768
0.000 75,212
6
Source: Results of data processing on SPSS software
From the data table, the KMO coefficient = 0.768 satisfies the condition 0.5
number of excluded variables is 1, the variance value is 75.212 and the number of
distributive factors Volume is 6. The total variance explained in the second EFA analysis
of the 18 scales in the study has the extract variance value of 75.212% with the stop of the
Eigenvalues factor of 1,024 (Table 4.4).
Table 4.5: Summary of coefficients when analyzing the 3rd factor
Number
Number
of
Total
of
The

KMO
factors
Times observed observed
Sig
wrong
that can
coefficient
variables variables
way
be
excluded
analyzed
3
17
first
0.778
0.000
72,400
5
Source: Results of data processing on SPSS software
When conducting the 3rd EFA analysis, the KMO coefficient = 0.778 and the value
of Sig. = 0.000, the total number of observed variables is 17, the number of excluded
variables is 1, the variance value is 72,400 and the number of distributive factors Volume is
5. The total variance explained in the 3rd EFA analysis of 17 scales in the study has a
variance value of 72,400% with a stop of Eigenvalues of 1.026 (Table 4.6).
Table 4.7: Summary of factors when analyzing factor 4
Number of
The
Number of
Total

observed
KMO
Sig
wrong factors that can
Times observed
variables coefficient
way
be analyzed
variables
excluded
4
16
0
0.779
0.000 69,922
4
Source: Results of data processing on SPSS software
When conducting the 4th EFA analysis, the KMO coefficient = 0.779 and Sig
value = 0.000, the total number of observed variables is 16, the number of observed
variables is 1, the variance is 69,922 and the number of factors The analysis is 4. The

total variance explained in the fourth EFA analysis of 16 research scales has a variance
value of 69,922% with a stop of Eigenvalues of 1,389 (Table 4.8).
Thus, after collecting data and analyzing, factors affecting the implementation of social
responsibility in enterprises of Vinatex are suitable with the theoretical model. In order to be
able to conduct further application research steps, the factors affecting the implementation of
social responsibility in enterprises of VN Textile and Garment Group are re-encoded. concepts
and scales (table 4.9)

Total

observed
variables

4.2.2. Reliability testing of scale of factors affecting the CSR implementation in
Vinatex based enterprises
The scale of “strategic planning for external orientation” factor with Cronbach's
Alpha coefficient is 0.833> 0.6, satisfactory. The scale of “strategic planning for internal
orientation” factor with 04 observations and Cronbach's Alpha coefficient reached 0.749>
0.6 and correlation coefficient of the total of four observed variables is greater than 0.3,
Cronbach's Alpha coefficients if the observed variables are smaller than 0.749, so this is a
good and appropriate scale. The scale of “Law and law enforcement” factor with
Cronbach's Alpha coefficient reached 0.774> 0.6 is a suitable scale. The scale of “Human
culture of enterprises” factor has Cronbach's Alpha coefficient of 0.931> 0.6 and has
Cronbach's Alpha coefficient if the omitted variables of the component observed variables
are less than 0.931, the correlation coefficient of the total variable of Observations are also
greater than 0.3 so there is no benefit to turn and the scale is appropriate. The scale of factor
"Implementing CSR" with Cronbach's Alpha coefficient is 0.845> 0.6 and Cronbach's
Alpha coefficient if all variables of the 03 observations are smaller than 0.845, as well as the
total correlation coefficients of the component variables greater than 0.3. Therefore, this is a
good, reliable and appropriate scale.
In summary, the results of testing the reliability of the influence factor scale show
that all indicators have Cronbach's coefficient Alpha > 0.6, indicating that the above criteria
are reliable, preferable to be used in the analysis of factor. All four factors proposed in the
theoretical model are the main components having an influence on the CSR implementation
of Vinatex based enterprises that are retained in the analysis model.
4.2.3. Descriptive statistics on the implementation of social responsibility and
factors affecting the CSR implementation in Vinatex based enterprises
4.2.3.1. Descriptive statistics on the CSR implementation in Vinatex based
enterprises
The average value of the factor reached 3.7774 points and the average value of the

scales ranged from 3,675 - 3,870 points, all of which belong to level 4 (Agree).
From the above results, in general, enterprises of Vinatex have a sense of selfawareness in implementing CSR at all levels of responsibility. In particular, the


19

20

implementation of economic CSR is always paid attention to best perform. On the other
hand, enterprises belonging to Vinatex are not too dependent on the provisions of the law
when implementing economic responsibilities, implementing the legal responsibilities of
enterprises under Vinatex despite being relatively good but also need to be more concerned,
because it is the compulsory nature that businesses need to comply with. In addition, ethical
responsibilities and voluntary responsibilities have also been paid great attention and
voluntary by enterprises of Vinatex with average values of 3,825 points and 3,802 points. In
addition, the implementation of CSR of Vinatex enterprises is also reflected in the behavior
that always strives to best meet the needs of consumers. Thus, it can be said that the
awareness of CSR implementation of enterprises in Vinatex is relatively high and highly
voluntary.

the resolution of conflicts and problems in enterprises is not really constructive. build.
4.3. Current situation of the impact of the factors affecting CSR implementation
in Vinatex based enterprises
4.3.1. Verification of normal distribution data
The analytical results show that the skewness of all observed variables for factors
affecting the implementation of CSR in enterprises of Vinatex are between 3 and 3.
Therefore, it can be concluded that the data collected on the factors affecting the
implementation of CSR in enterprises of Vinatex follow the normal distribution rules, the
variables in the model are linear and can be used. used to conduct linear regression analysis.
4.3.2. Testing research model by multiple regression analysis

Regression analysis aims to test the dependence of CSR implementation on
enterprises of Vinatex on those factors. Simultaneously, the regression model can also help
determine the role of each factor affecting the implementation of CSR in enterprises of
Vinatex. The value of the factors used to run regression is the average of the observed
variables.

4.2.3.2. Factor Statistics of strategic planning for external orientation
The observed variables are evaluated at the average level with the average value of
the factor reaching 3.0164 points (at level 3, Half agree, half disagree) and the average value
of observations fluctuates in the range of 2,831 - 3,195 points. In particular, the highest scale
is BN1 with the highest value achieved 3,195 points, while the lowest scale BN2 has an
average value of 2,831 points. This result shows that the external environmental issues are
not really clear to strategic planning of enterprises of Vinatex.
4.2.3.3. Factor Statistics of strategic planning for internal orientation
The observed variables are evaluated at a relatively high level with the average value
of the factor reaching 4.1455 points (at level 4, Agree, and this level also approaches level
5) and the average value of observations is also relatively equal and range from 4,064 to
4,264 points. In particular, the highest scale is BT1 with a very high value of 4,264 points,
this shows that enterprises of Vinatex have always appreciated and carefully considered the
internal factors when conducting strategic planning. comb.
4.2.3.4. Factor Statistics of Law and law enforcement
Vinatex based Enterprises highly appreciate the role of the factor "Law and law
enforcement" on the implementation of CSR of enterprises when the average value of this
factor reaches 4,258 points (Level 5, Very agree) and the price The average value of the
scales is also high and ranges from 4,221 - 4,308 points. The enterprises of Vinatex perform
CSR well, the role of "Law and law enforcement" is essential.
4.2.3.5. Factor Statistics of human culture of enterprises
The average value of the factor reached 2.4643 points (Level 3, half agree, half
disagree), in which there are 03 scales with average value of level 3 (Half agree, half
disagree) and one ladder measured at level 2 (less agree). In enterprises of Vinatex, human

culture is not really appreciated, the needs of individuals in businesses are less concerned so

4.3.3. Consideration of the correlation matrix
Before conducting multiple regression analyzes, the linear correlation between
variables should be considered. Through the correlation coefficient between the
variable "Implementation of CSR in enterprises of Vinatex" with independent
variables (Table 4.17), it can be concluded that the independent variables can be
included in the model to explain the implementation of CSR at the Enterprises of
Vinatex. In addition, the correlation coefficients between independent variables are
significant, so the relationship between these variables needs to be considered
carefully in multiples of linear regression to avoid multicollinearity.
4.3.4. Detection of violations assuming regression models
Next in the analysis, it is necessary to verify the assumptions of the regression model
including normal distribution residuals, no correlation relationship between independent
variables (multicollinearity). Thus, the construction of a linear regression model between the
dependent variable (TN) and the independent variables is perfectly appropriate (See
Appendix).
4.3.5. Develop research model to implement CSR in enterprises of Vinatex by
multiples regression method
Table 4.18: Regression results table of the model of CSR implementation in
Vinatex based enterprises
Model Summaryb


21
Model

1

R

0.629a

22

Determinat
ion
Standard errors
R 2 correction
coefficient
of estimates
R2
0,396

0,372

0.2485

DurbinWatson
1,969

a. Predictors: (Constant), Tbinh_VH, Tbinh_LP, Tbinh_BT, Tbinh_BN
b. Dependent Variable: Tbinh_TN
Source: Results of data processing on SPSS software
The results of regression analysis showed that the value R = 0.629 means that the
relationship between the variables in the model is relatively tight. The coefficient of
determination R2 = 0.396, this refers to the model's appropriateness of 39.6% or in other
words 39.6% of the variation of "Implementing CSR in Vinatex enterprises" is explained by
04 influencing factors mentioned above.
ANOVA variance analysis table (Table 4.19), value F = 16,538 with significance Sig. =

0.000 <0.05, the first step shows that the linear regression model is suitable for the data set and
can be used. In order to assess the regression model does not violate the multicollinearity
phenomenon of the study, consider the magnification coefficient of variance VIF. The
magnification coefficient of variance VIF (table 4.20) of all factors is less than 2, it can be
concluded that the regression model does not violate the multi-linear phenomenon, ie
independent variables are correlated close together.
From the regression analysis results , the impact factors are significant in the model
(Sig. <0.05) and have an impact on the implementation of CSR in enterprises of Vinatex. In
particular, all four variables in the model are in the same direction and proportional to the
dependent variable (regression coefficients are positive). Regression coefficients of
variables in the model are reported in turn: (1) BN: Planning external orientation strategy
reached 0.218; (2) BT: Strategic planning for internal orientation reaches 0.185; (3) LP:
Law and law enforcement reached 0.149; (4) VH: Humanistic culture of enterprises reaches
0.123.
Results of regression analysis with model:
TN = 0.218BN + 0.185BT + 0.149LP + 0.123VH + 1.419 + e
4.3.6. Analysis of the extent of factors affecting the CSR implementation in Vinatex
based enterprises
The above model explains 37.2% (adjusted R2 = 0.372) the change of CSR
implementation in enterprises of Vinatex is due to independent variables in the model, the
remaining 62.8% of the change explained by factors other than the model.
The model shows that there are 04 independent variables that positively affect the
implementation of CSR in enterprises of Vinatex and at the reliability level of not less than

97.3% (MaxSig = 0.027). The study examined standardized estimates (Beta) to determine
the influence of independent variables on the implementation of CSR in Vinatex enterprises.
These coefficients can be transformed as percentages as shown in Table 4.12. Data results
show that factors affecting the implementation of CSR in Vinatex enterprises can be
classified from high to low as follows: The strongest impact is "Planning for external
orientation" with β1 = 0.253 accounting for 28.95%; second is "Inner-oriented strategy

planning" with β2 = 0.216 accounting for 24.71%; thirdly, "Humanistic culture of
enterprises" has β4 = 0.203 accounting for 23.23%; finally "Law and law enforcement" with
β3 = 0.202 accounted for 23.11%.
4.4. Testing research hypotheses
To test the hypothesis, the author conducted a test of the difference of regression
coefficients β1, β2, β3, β4 corresponding to the hypotheses H1, H2, H3, H4 (Table 4.23).
Summarizing the results of testing regression models with 04 independent variables and 01
dependent variables. Table 4.23 shows that hypotheses H1, H2, H3, H4 are accepted. From
the above analysis, it is possible to conclude the theoretical research model appropriate to
the research data. The results of testing the research model of the influencing factors are the
planning of the external orientation strategy, the internal strategic orientation; Law and law
enforcement; The human culture of enterprises, Beta coefficient is 0.253, 0.216; 0.202 and
0.203
Thus, it can be seen that in order to strengthen the implementation of CSR of
enterprises of Vinatex, right from the strategic planning step, particularly from the
establishment of the goals and missions of enterprises, enterprises of Vinatex themselves need
to properly assess the role of external factors affecting the strategic planning of enterprises,
thereby indirectly impacting on the sense of CSR implementation. In addition, the Human
Culture of enterprises should also be given more attention, because Vinatex's businesses have
soon become aware of the important role of human resources, especially high-quality human
resources must pay attention to the personal needs of their employees, their personal culture,
appreciate their ideas and contributions to enterprises, then the corporate culture and CSR of
enterprises will automatically infuse into each member of enterprises and acts of CSR
implementation will become more and more voluntary.
4.5. Study the impact of corporate characteristics on CSR implementation of
Vinatex based enterprises
Table 4.24: The regression results table of CSR implementation model in
enterprises of Vinatex depends on the characteristics of enterprises
Model Summaryb

23
Model

Coefficient
of
Standard errors
DurbinR 2 correction
determinat
of estimates
Watson
ion R 2
1
0.639a
0,409
0,367
0.2496
1,996
a. Predictors: (Constant), Dthu1, Tbinh_VH, Laodong1, Tbinh_LP,
Tbinh_BT, So_Nam, Tbinh_BN
b. Dependent Variable: Tbinh_TN
Source: Results of data processing on SPSS software
The regression analysis results show that the value R = 0.639 means the relationship
between the variables in the model closer when the business characteristics are not
considered. The coefficient of determining R2 = 0.409, this indicates the appropriateness of
the model is 40.9% or in other words 40.9% of the variation of "Implementing CSR in
Vinatex enterprises" is explained by 04 factors mentioned above and 03 characteristics of
enterprises are "Number of years of operation", "Number of employees" and "Revenue".
However, the adjusted R2 value more accurately reflects the fit of the model with the
overall, analytical results show that, R2 adjusted to be equal to 0.367 (or 36.7%) ie only 36 ,

7% of the variation of the dependent variable (Y) "Implementing CSR in Vinatex
enterprises" is explained by 04 independent variables and 03 variables belonging to the
characteristics of enterprises, while 63.3% will be due to the weaknesses. Other than models
and random errors.
To test the suitability of the overall regression model, the study considers the
statistical value F in the ANOVA variance analysis table (Table 4.25), the value F = 9,683
at the significance level Sig. = 0.000 <0.05, the first step shows that the linear regression
model is suitable for the data set and can be used.
In order to assess the regression model does not violate the multicollinearity
phenomenon of the study, consider the magnification coefficient of variance inflation factor
(VIF). The magnification coefficient of variance VIF (table 4.26) of all factors is less than 2,
it can be concluded that the regression model does not violate the multicollinearity
phenomenon, which means independent variables are correlated closely together.
Table 4.26: Results of general linear analysis
Coefficientsa
The
The coefficient coefficie
has not
nt has
Factor
t
Sig. Multicollinearity
standardized
been
yet
standardi
zed

24

R

B

1

(Constant
)
Tbinh_B
N
Tbinh_BT
Tbinh_LP
Tbinh_V
H

Standa
rd
deviati
on

Acceptan
ce

Beta

VIF

1,434

0,332

4,322 0,000

0,210

0,087

0,243 2,412 0,018

0,592

1,689

0,186
0,138

0,080
0,062

0,216 2,331 0,022
0,188 2,243 0,027

0,699
0,855

1,430
1,170

0,128

0,055

0,212 2,330 0,022

0,729

1,371

0,002
-0,094 -1,046 0,298
0,742
1,348
0,002
Laodong1
0,011
-0,054 -0,690 0,492
0,982
1,019
0,008
Dthu1
0,017 0,014
0,111 1,216 0,227
0,727
1,376
a. Dependent Variable: Tbinh_TN
Source: Results of data processing on SPSS software
The regression analysis results show that, three characteristics of enterprises have an
impact on “Implementing CSR in Vinatex based enterprises” are faded due to statistical
significance (Sig.> 0.05), particularly factor “Number of operation year of the enterprise”
and “Number of employees” tend to counteract the dependent variable “Implementing CSR

in Vinatex based enterprises”. Therefore, when proposing solutions to enhance CSR
implementation in Vinatex based enterprises, the author will mainly rely on such impact of
factors as “Planning for external orientation”, “Planning for internal orientation”, “Law and
law enforcement” and “Humanistic culture of enterprises”.
So_Nam

CHAPTER 5
CONCLUSIONS AND PROPOSALS
5.1. Main results of the study
The study used theoretical models of (Caroll, 1991, Caroll, 1994, Caroll, 1999) ,
(Freeman, 1984) , (Maignan and Ferrell, 2000) and results of adjustment and development
of scale of (Galbreath, 2010) to develop research concepts and scales on the influencing
factors “Strategic planning for external orientation”, “Strategic planning for internal
orientation”, “Human culture of enterprises” and “CSR implementation of enterprises”, at
the same time developing a scale of factor “Law and law enforcement” based on the


25

26

practical basis of activities context of Vinatex enterprises. The results of research and testing
have been presented according to the research objectives at the beginning of the thesis, the
graduate student synthesize as follows:
(1). The graduate student has proposed a research model with 04 factors affecting the
CSR implementation in Vinatex based enterprises, including strategic planning for external
orientation, strategic planning for internal orientation, law and law enforcement, and human
culture of enterprises.
(2). Test results show that all 04 influencing factors Strategy planning for external
orientation, Strategy planning for internal orientation, Law and law enforcement, Human

culture of enterprises all affect the same orientation to the CSR implementation of Vinatex
enterprises with significance Sig. <0.05.
(3). The specific impact of each factor on the implementation of CSR of Vinatex
basedenterprises is generally different. The factor “strategic planning for external orientation”
has the strongest influence (accounting for 28.95%) to implement CSR of Vinatex based
enterprises regardless of whether large or small size enterprises implementing CSR based on
strategic planning for business development. The next is the factor “strategic planning for
internal orientation” with the second level of influence with 24.71%, thirdly, the factor “Human
culture of enterprises” with 23.23% and finally, the factor “Law and law enforcement” with
23.11%. Specific values are defined to show the degree of influence is different from previous
studies, which are new in the thesis's thesis. Linear regression model is shown:
TN = 0.218BN + 0.185BT + 0.149LP + 0.123VH + 1.419 + e
With a model of 04 factors affecting this study, only 37.2% of the variation of the
dependent variable (Y) "Implementing CSR in Vinatex enterprises" is explained by 04
variables in the model, 62.8% will be due to factors other than models and random errors
(adjusted R2 is 0.372 (or 37.2%)).
(4). With the statistics in descriptive statistics, the study has also provided
significant and significant information such as the majority of enterprises in the survey
sample with labor size (> 3000) and large revenue (80 % over 200 billion, 2016). In
addition, the research results also showed that the CSR implementation in Vinatex based
enterprises at present is relatively good on all 4 subjects: employees, consumers,
environment and community.
5.2. Suggestions for managers in Vinatex based enterprises

Properly assess the role of corporate culture (human culture of enterprises), Law
and law enforcement for CSR implementation. The impact of human cultural factors of
enterprises on CSR implementation is promoted from inside. While the legal framework is
bound by external legal aspects. Therefore, the human culture of enterprises has a closer
relationship with the factor “Law and law enforcement”. Business managers need to spend
time listening to ideas to better understanding employees' aspirations and resolving

disagreements through dialogue, agreement and negotiation. In production and business, it
is necessary to ensure harmonious settlement of the interests of the parties, attached to the
interests of enterprises to the interests of consumers and social communities, to consider the
operational efficiency of enterprises associated with the CSR implementation.
Focus on improving the implementation of CSR in a balanced, harmonious manner
to ensure enough to compensate for the costs that must be paid when businesses implement
CSR. Implementing CSR economic, legal, ethical and philanthropic.
5.3. Proposals to the State aim to promote Vinatex based enterprises for CSR
implementation

Evaluate the role and importance of external factors affecting business development
planning. The leaders are more concerned about planning the business development strategy by
promoting the internal and external environmental dynamics, the role of business management
departments, resources and analytical techniques will promote enterprises for better
implementation of CSR.

Supplement and complete the legal framework to create a solid legal basis for
the implementation of CSR in Vietnamese enterprises
Allow garment enterprises to record brand protection costs into product prices so
that domestic brands compete with foreign apparel brands; Strengthen the inspection,
control and quick response when receiving applications for handling violations of
enterprises; Apply a more strict penalty for cases of counterfeiting, piracy and copyright
infringement of secured trademarks; Reduce the import tax on raw materials for textile
and garment enterprises due to dependence on supply of imported materials .
Control the transparency between domestic enterprises and FDI enterprises in
the export garment industry creates a fair and healthy playing site.
Stabilize the mechanisms and policies of tax, customs, labor, salary, social
insurance, health insurance transparently and clearly so that garment enterprises are
assured of doing business, not having to worry about “response” with constantly
changed policy.

Strengthen the propaganda to raise awareness about CSR implementation in
Vietnamese textile enterprises.
Synchronously coordinate activities of agencies, departments and
organizations in CSR implementation of enterprises.
Develop policies to support, encourage, reward and punish textile enterprises
to implement CSR to create the fairness.
5.4. Restrictions of the study
Firstly, restrictions in building research scales and concepts: Corporate and CSR
culture is a difficult category to quantify, very few studies conducted to build and


27
develop a scale for quantitative research. Therefore, in this study, there are still a
number of weak scales on the theoretical basis for proposing a scale.
Secondly, restrictions on study samples: Information of qualitative research may
be missed new findings or removal of criteria that are not suitable for the business
environment in Vietnam and the specific characteristics of the garment industry.
Although, the number of samples used in the dissertation satisfies the conditions for
analysis, but may cause confusion to the scope of the research associated with the
research topic.
Thirdly, restrictions in data processing: The official survey results in two stages
have obtained a large enough sample but there are still some bisexual variables in the
EFA analysis. In addition, the dissertation has not conducted the affirmative factor
analysis (CFA) to confirm the degree of close relationship between the variables in
the model. Therefore, the thesis only stops at the finite consideration of the factors
affecting the implementation of CSR of enterprises without concluding that these
factors directly or indirectly affect CSR implementation.
5.5.Further research orientation
(1) The first deep research orientation is to add the factors that have an influence
on the motivation of senior managers to satisfy the needs of related parties in the

direction of responsible CSR.
(2) The next research orientation is to quantify the effectiveness of CSR
implementation for enterprises through financial and non-financial indicators.

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CONCLUSION
The study results show that the influencing factors as mentioned in the initial
hypothesis of strategic planning have the strongest impact on the implementation of
CSR in Vinatex based enterprises, especially “Strategic planning for external
orientation”. When considering the impact of business characteristics to implement
CSR of Vinatex based enterprises, there is not enough statistical significance to
conclude that there is any significant impact. Regression analysis results show that all
four factors proposed in the theoretical model have a positive impact on the CSR
implementation of Vinatex based enterprises, of which the strongest impact is the factor
“strategic planning for external orientation” with β1 = 0.253 accounting for 28.95%;
secondly, “strategic planning for internal orientation” with β2 = 0.216 accounting for
24.71%; thirdly, “Human culture of enterprises” with β4 = 0.203 accounting for 23.23%;
finally “Law and law enforcement” with β3 = 0.202 accounting for 23.11%.
Through the research results, the thesis has made new academic and theoretical
contributions: Identify factors affecting the CSR implementation of Vinatex based
enterprises. In which, there are 03 factors inheriting from the research of authors such as
Caroll (1979, 1991.1999), Maignan and Ferrell (2000) and the results of adjustment and
development of Jeremy's scale (2010) and 01 factor of “Law and law enforcement”
developed by the author in the context of practical research in Vietnam.
Contributions to the thesis's practices and recommendations: Propose a research
model and quantify the influence of each factor on the CSR implementation of
Vinatex based enterprises. At the same time, the study results of this thesis make
great contribution to helping enterprises of Vinatex be aware of the importance of
CSR implementation so that there can be more specific orientations for implementing

CSR more and more efficiently. Although the author has tried to do research and find
information, the contents of the thesis are difficult to avoid shortcomings and
restrictions. The author hopes to receive the comments of scientists for the
completion of this thesis
Thank you very much!