文章基本信息

标题：The effects of corporate social responsibility and practices on the performance of SMEs in Vietnam
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作者：Thai Thi Kim Oanh ; Đao Quang Thang ; Nguyen Thi Thu Cuc 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2021
卷号：7
期号：7
页码：1557-1568
DOI：10.5267/j.ac.2021.5.015
出版社：Growing Science
摘要：Corporate social responsibilities (CSR) have gained the attention of regulators and recent studies due to their comprehensive influence on the firm performance. Thus, the present study examines the impact of CSR practices such as social welfare, human rights and physical environment on SMEs performance in Vietnam. This research also investigates the mediating role of organizational support among the links of social welfare, human rights, the physical environment and SMEs performance in Vietnam. This study has followed the primary data collection methods such as survey questionnaires to collect the data from respondents and also executed the smart-PLS for analysis. The results indicated the social welfare, human rights and physical environment have a positive association with SMEs performance in Vietnam. The results also exposed that organizational support positively mediates among the links of social welfare, human rights, the physical environment and SMEs performance in Vietnam. This study guided the regulators while developing the regulations related to CSR and firm performance.
关键词：Corporate social responsibilities; Social welfare; Human rights; Physical environment; SMEs performance