文章基本信息

标题：Corporate social responsibility, employee commitment, reputation, government support and financial performance in Vietnam's export textile enterprises
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作者：Trong Lam Vu ; Ngoc Toan Nguyen ; Xuan Hung Nguyen 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：6
期号：6
页码：1045-1058
DOI：10.5267/j.ac.2020.7.015
出版社：Growing Science
摘要：The objective of this paper is to assess the impact of corporate social responsibility (CSR) on the financial performance of textile and garment export enterprises in Vietnam. We conducted an analysis on 396 textile and garment enterprises exporting in Vietnam and the results show that CSR had a positive impact on financial performance through a positive impact on corporate reputation, a positive impact on employee commitment and positive impact on government support. Since then, corporate reputation, employee commitment and government support also had a strong positive impact on the financial performance of these export textile enterprises. Finally, based on the results of testing the research hypotheses, we propose solutions for Vietnam textile enterprises in general, export textile enterprises in particular and recommend solutions for Government to support businesses to implement CSR more effectively, ensuring sustainable development for the economy.
关键词：Corporate social responsibility; Employee commitment; Government support; Corporate reputation; Financial performance; Textile; Vietnam