 Corporate social responsibility and organisational performance in VietnamNgoc Khuong Mai and Khoa Truong An Nguyen International Journal of Business and Globalisation, 2025, vol. 41, issue 3, 179-199 Abstract: This study aims to investigate how corporate social responsibility (CSR) practices can affect employee commitment and the financial performance of firms in Vietnam - a developing country, and to build a conceptual framework for these factors to achieve theoretical and practical contributions. The framework is tested by conducting data analysis of 869 firms in different sectors in Vietnam. The empirical results show that CSR practices have positive and direct effects on employee commitment and financial performance. In addition, employee commitment directly affects financial performance, confirming the mediating role of employee commitment on the relationship between CSR practices and financial performance. It is suggested that for the sustainable development of firms, managers should deploy more CSR practices, especially in developing countries where corporate social responsibility practices are not sufficiently or widely fulfilled. Keywords: corporate social responsibility; CSR; employee commitment; financial performance; CSR practices in Vietnam; developing countries; public sector; private sector; foreign direct investment; Vietnam. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbglo:v:41:y:2025:i:3:p:179-199 Access Statistics for this article More articles in International Journal of Business and Globalisation from Inderscience Enterprises Ltd |
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