Integrating CSR and ESG into Sustainable Development Strategies: Practical Solutions for Businesses in the Era of Climate Change

Vu Thi Hanh Tam () and Truong Thinh Vu ()
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Vu Thi Hanh Tam: Dong Nai Technology University, Faculty of Economics—Management
Truong Thinh Vu: Posts and Telecommunications Institute of Technology

A chapter in Proceedings of the 8th International Conference on Corporate Social Responsibility and Sustainable Development, 2026, pp 89-109 from Springer

Abstract: Abstract In the context of escalating climate change, integrating Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) criteria into sustainable development strategies has become decisive for business survival and growth. Despite strengthened awareness of their importance, many companies, particularly in emerging economies like Vietnam, still struggle with effectively integrating these elements into business operations. This study aims to evaluate the impact of six key factors on CSR and ESG integration effectiveness while proposing practical solutions for businesses in the era of climate change. Using a mixed-methods approach with a sample of 270 enterprises in Vietnam, results show that leadership commitment (β = 0.398) and climate change impacts (β = 0.254) are the two most influential factors, followed by regulatory framework, stakeholder pressure, customer awareness, and financial resources. The regression model explains 64.5% of the variance in CSR and ESG integration effectiveness. The results of this study will serve as a scientific basis for developing a supportive policy framework and sustainable business strategy, affirming that in the context of climate change, integrating CSR and ESG is not only an ethical responsibility but also a smart business strategy to enhance resilience while creating long-term value.

Keywords: CSR; ESG; Sustainable Development; Climate Change; Business Resilience; Vietnam (search for similar items in EconPapers)
Date: 2026
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DOI: 10.1007/978-981-95-4200-0_6

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