The relationship between Corporation Social Responsibility and Financial Performance, An empirical Research in Vietnam

摘要

There is a series of pollution problem, it is coursed by a big amount of manufactures in Vietnam. The problem is a ring for Vietnam government to built the policies and for enterprises to find the other way gain profit while protecting environment. Radically, every corporation's purpose is gaining profit, earn money, raise the revenue. In developing countries, especially Vietnam, the leader of these enterprises chose reduce the cost, low labor, nonstandard producing and carless of environment. This article is an empirical research for proving that Corporation Social Responsibility (CSR) is a solution for this problem. It point out the effect of CSR to financial performance. A survey is sent to 137 Vietnamese, who are working in the manufacturers from south to north Vietnam. The method is include reliability analysis and multi-regression via SPSS software. And it is found the positive relation between CSR and financial performance of company. The customer's satisfaction partly plays mediating effect in the relationship between corporation social responsibility and financial performance. And institutional environment moderates the relationship between corporation social responsibility and financial performance.