VIETNAM NATIONAL UNIVERSITY, HANOI INSTITUTE OF VIETNAMESE STUDIES AND DEVELOPMENT SCIENCES -c a C S s o - BUI THI PHUONG Implementing Corporate Social Responsibility in Vietnam: Situation and Solutions M A S T E R ’S T H E S I S Major: Vietnamese Studies Code: 60.31.60 02ũs)sfũO O O l3 Supervisor: Associate prof Dr Nguyen H oang Anh HA N O I-2 1 TABLE OF CONTENTS m ; B E G IN N IN G 1 Jruency o f the subject Research situation Research purposes Objects and scope o f the research Research methods he structure o f the subject CHAPTER1: THEORETICAL ISSUES SOCIAL RESPONSIBILITY B IS IN E S S .5 1.1 Introduction ỉ I I About Business E th ics / / The concept o f social responsibility / Ì The content o f corporate social responsibility 1.13.1 Incidence o f corporate social responsibility / / 3.2 The contents o f the CSR I I 3.3 The object o fC S R 1 ỉ Ỉ.4 The relationship between corporate social responsibility and business ethics 11 1.2 Factors affecting corporate social responsibility 13 1.2.1 P rescribed bv law 13 1.2.2 Perceptions o f Social Affairs 13 1.2.3 The process o f globalization and market pow er 14 1.3 Tools to im plement and evaluate the effectiveness of CSR activities 15 1.3.1 These tools make corporate social responsibility’ 15 1.3.2 Rating Tool corporate social responsibility 16 1.4 The effects o f the implementation of corporate social responsibility 21 1.4.1 Corporate social responsibility contributes to adjust the behavior o f business entities 21 / Corporate social rcsp()nsihị / ị ’ myitrihnjp to ịrvỊrtrnyịvỊơ nuni[t\> hynvỊrị ynlỵp and reputation o f the business 22 1.4.3 The implementation o f corporate social responsibility to help increase profits fo r businesses 24 ( 'orporate social responsibility to contribute to attract qood workers 25 1.4 \ Social responsibility contribute to improving the national linage 26 CONCLUSIONS 26 C H APTER IM P L E M E N T A T IO N OF C O R PO R A TE SOCIAL R ESPO N SIB IL IT Y THE W O RLD AND IN V IETN AM 27 2.1 About the im plem entation o f CSR in the w orld 27 2.1.1 The international organization o /C S R 27 2.1.2 The im plementation o fC S R in a number o f businesses 29 2.1.2.1 Procter & Gamble (P&G) 29 2.1.2.2 CSC G roup 31 Ì 2.3 Green Mountain Coffee Roasters 33 2.1.2.4 Sanlu G roup 34 2.2 Status of implementation of Corporate Social Responsibility in V ietnam 36 2.2 / The implementation o fC S R in Vietnam .36 2.2 ỉ-1 Overview o f implementation o /C S R in Vietnam 36 2.7.2 CSR in Vietnam is done by the field .38 2 CSR with em ployees 38 2.2'.2.2 Corporate Social Responsibility to shareholders 48 2.2'.2.3 Corporate social responsibility to consum ers 50 2.2'.2.4 Corporate social responsibility to the community 52 2.2 2.5 Corporate social responsibility for environmental issues 53 2.2 .3 The implementation o f a CSR o f enterprises in Vietnam 56 2.2 3.Ỉ Honda Vietnam Company 56 2.2 3.2 Unilever Vietnam Company 58 2 3 Vietnam Dairy>Products Company (Vinamilk) 61 C O N C L U S IO N S .63 CHIARTER 3: SO LU TIO N S IM PROVE EFFICIENCY OF CORPORATE SOiCIAL RESPO NSIBILITY IN V IE T N A M 64 3.1 Assessing the im plem entation o f CSR in V ietnam 64 3.1 I The present gain 64 3.1 .1 Number o f enterprises engaged in CSR b o o st 64 1.2 Practice has p roved that CSR can impact business 64 / /.J The enterprise actively engaged in community developmentwork over .65 / / The media for C S R 65 3.1.2 These problems exist 65 3.1.2 / Restrictions in labor issu es 65 3.1.2.2 CSR for consum ers 66 3.1.2.3 CSR to the environm ental 66 3.1.3 The cause o f the existence in the past 66 3.2 Opportunities and challenges when im plementing CSR inVietnam 69 1.O pportunity 69 3.2.2 The challenges that businesses face when conducting CSR inVietnam 71 3.3 Some solutions to develop and improve the efficiency of CSR implementation in Vietnam 73 3 The measures from the State 73 3.3 1■ To supplement and perfect the legal framework in Vietnam to create a solid leqal basis fo r business ethics and CSR 73 3.3 Ỉ Enhance communication to raise awareness about CSR in business ethics and Vietnam 75 3.3.1.3 There are policies to encourage and support the implementation o fC S R in the business 76 3.3.1.4 Perfecting the mechanism o f operation o f the inspection test 78 3.3.1.5 Putting CSR into the curriculum o f universities .78 3.3.2 Solutions from the enterprise 79 3.3.2.1 Raising awareness about CSR 79 33.2.2 There are long-term strategy o f building and improving the standard CSR with the appropriate steps 80 3.3.2.3 To build a strong union base .81 C O N C LU SIO N 85 R E FE R E N C E S 88 LIST O F T A B L ES Figure Í: Model the components o f C S R 10 Figure 2: The relationship between business ethics and social responsibility 12 Figure 3: Hierarchy o f needs Maslow m o d e l 14 Table 1: Assessments CSR activities in some countries 37 Table 2: Economic benefits from investments to improve air and reduce fatigue for workers in a garment company 42 Table 3: What happens many local workers’ compensation cases d eath .45 LIST O F A B B R E V IA T IO N S Bao hiêm (BH) Insurance Bảo hiêm xã hội (BHXH) Social insurance Bao hiêm y tê (BHYT) Health insurance Cô phân (CP) Stock Tráeh nhiệm xã hội doanh nghiệp Corporate social responsibility (CSR) Đạo đức kinh doanh (ĐĐKD) Business Ethics Người tiêu dùng (NTD) Consumers Hợp tác xã (HTX) Cooperative Khu công nghiệp (KCN) Industrial Proeter&Gamble Procter & Gamble (P&G) Trách nhiệm Hữu hạn (TNHH) Limited Tai nạn lao động (TNLĐ) Workers’ compensation THE BEGINNING Urgency of the subject In a world o f information technology grows, the trend o f globalization, internationalization becomes an essential objective, the relationship between the economy and more closely attached, exchanges Trade between countries is growing strongly, the competition among enterprises is increasingly fierce Previously, the company measures used diversify products, improve product quality as an effective measure to gain competitive advantage in the marketplace Currently, companies pay attention to strengthening the image, enhance reputation, brand development through the construction o f corporate culture, business ethics is a solution is being applied initially to bring positive effect Businesses want to assert the brand on the market, which they now work towards the implementation o f good corporate social responsibility (CSR - Corporate Social Responsibility) Corporate Social Responsibility is a growing trend in the world, become a requirement "soft" to the enterprise in the integration process, but the problem in Vietnam is still relatively new and has not been businesses due attention Numerous cases o f environmental violations and violations o f labor rights, violating the interests of consumers have been causing severe burning and the community losing confidence in the business Since then, Vietnam businesses more aware o f the performance benefits o f social responsibility to bring the enterprise is necessary in the context o f our country today Enterprises to implement corporate social responsibility is to help improve profits for many businesses such as getting more orders, and also measures to promote the names o f such companies So be aware o f this problem has focused on businesses to put CSR into their business activities Research situation 2.1 The situation o f C SR research in the world The world may go through some typical projects such as: - Matthew J llirschland, "Corporate Social Responsibility and the Shaping o f Global Public Policy" Hardcover (Dec 12, 2006) The author discusses the im portance o f CSR in companies like: The prescribed the new global business th e company's understanding o f corporate social responsibility and CSR theory m eets practice - global governance and network o f global public policy - Oyvind Ihlen, Betteke Van Ruler, Magnus Fredriksson, "Public Relations a n d Social Theory: Key Figures and Concepts" (Routledge Communication Series) The author discusses the problem: public relations and social theory extends the scope o f the theory o f public relations Since it focuses on concepts such as trust, legitimacy, understanding, and reflection, as well as behavioral issues, energy, and language - Muhammad Yunus, "Building Social Business: The New Kind o f C apitalism That Serves Humanity's Most Pressing Needs" The author would like to help businesses find the role o f business activities Through the portrait that bu sinesses paid more attention to social issues trahcs o f the business 2.2 The situation o f C SR research in Vietnam In Vietnam, may include a number o f books, articles represent research on C S R as: - Dr Le Thanh Ha, 2006, "Corporate Social Responsibility in the wage problem," Social Labor Report, No 290, dated 15/05/2006 The author would like to mention the role o f wages as the wage position has shown, the work has shown th e benefit sharing between the organizations, businesses and workers have shown th e development occupation o f each individual employee - Hoang Long, 2007, 'Corporate Social Responsibility - The driving force fo r development ", Trade Magazine, No 26/2007 Authors demonstrate the imiportance o f CSR in the business to the development o f social attention on developm ent o f hard and soft infrastructure, transport, especially in the economic coirridors, human resources development high, the key service sectors such as fimance - banking, telecommunications and other new energy sources and renewable - I lone Minh, 2007 "Social responsibility and business ethics", this Cultural an d social life No / 2007 Fthics and social responsibility issues is clearly indispensable in business It is difficult to persuade enterprises to better the ethics an d accountability bv the arguments based on the immediate economic benefits - TS Neuven Manh Quan 2004 Professor o f "Business Ethics and corporate culture" Publishing House o f Social Labour Business ethics and corporate culture are valuable assets an important contribution to the success of every business It is a system o f values, norms, ways o f thinking to great effect the actions o f the members o f the business 1lowever, so far no one has studied the subject: "Social responsibility o f enterprises in Vietnam: Status and Solutions" This is the subject o f the first M aster o f the table on this issue Research purposes The purpose o f the research topics are: - To study the basic theoretical issues on corporate social responsibility, content and how to deploy corporate social responsibility - Study the state o f corporate social responsibility in the world and in V ietnam in the current period - To propose solutions to implement Corporate Social Responsibility in Vietnam for economic development - economic development in Vietnam in the ne:ar future Objects and scope o f the research - Objects o f research topics is the theoretical issue o f corporate social responsibility as the concept and the components o f corporate social responsibility, th e role o f corporate social responsibility for the survival and development of en terprises - Scope o f the research topics considered limited to the implementation o f social responsibility o f enterprises; the methods, wavs o f multinational companies bu:ilding standards, the Code o f Conduct and development o f corporate social responsibility Research methods Dissertation application o f research methods follows: - Desk research method: The secondary information is collected and used mainlv from the following sources: the books and journals related materials from the internet portal, - Methods o f empirical research: thesis fieldwork in the workshop to collect opinions of experts in this field: "Roundtable stakeholders BSCI 2010 in Hanoi", dated 06 09 May 2010; The opinion o f those directly involved in implementation o f CSR as: Dang Phuong Dung - Vice President o f Vietnam Textile and Apparel Association, TS Nguyen I hi Lan Huong - Director, Institute K.HLD and Social Affairs, Ministry o f Labour, Invalids and Social Affairs o f Vietnam The structure of the subject Dissertation topic: "Im plem entation o f Corporate Social Responsibility in Vietnam: C urrent situation a n d solutions" Besides an introduction, conclusion, appendices and references, divided Chapter /: The basic theoretical into three chapters review course: issues on corporate social responsibility Chapter II: Implementation o f Corporate Social Responsibility in the world and in Vietnam Chapter III: A number o f measures to improve the effectiveness o f Corporate Social Responsibility in Vietnam The author would like to thank Dr Nguyen Hoang Anh, she has guided the author as the subject o f this thesis Author and subject selection faced many difficulties because the authors not have much knowledge about some business issues Article by the author's limited knowledge o f inevitable errors, defects to the author so wishes to receive additional comments to the writer o f the article is more complete in the implementation of commitments on CSR, so the first thinu in the company's CSR strategy is an organization tor corporate leaders participating in courses, workshops CSR awareness and learn how to manage accordingly But if only their leaders are aware of the problem is not enough, the implementation o f CSR requires the collective unitv o f the staff members so that the dissemination of CSR knowledge to employees in the company is required set of enterprises With these businesses are required to implement CSR, should be taken step by step from easy to hard to save time and costs in order to ensure the economic obligations - legal ethical - human text For those businesses not required to implement CSR at the request of partners, business should also improve the general situation of implementation of occupational safety and environmental protection to go before the first pick With the basic preparation and enterprises more proactive, more likely to succeed when being asked to implement CSR 3.J.2.2 There are long-term strategy o f building and improving the standard CSR with the appropriate steps The implementation of social responsibility o f enterprises under the full meaning and true is not a simple problem to resolve in the short term in most of Vietnam enterprises by the limitations of the resource factors, including financial resources Therefore, businesses need long-term strategy in developing and implementing a CSR roadmap Accordingly, businesses will map out every step of the content o f social responsibility is not only consistent with the criteria: economics, law, ethics, humanities, but also in harmony with the interests o f stakeholders involved and contribute to the development of the economy and the integration process in the current period o f our country Enterprises should also aim to integrate CSR into the long-term plan for sustainable development o f enterprises in which high standards: Be a human resources center and is central in the development process; Development business development because humans and by human economic development or business but does not lead to damage or degrade the ecological environment and use natural resources rationally and economically; business must be compatible 80 with national cultural identity to develop domestic resources and competitive advantage; such as: - Businesses to create a favorable environment for employees develop their abilities Building unity, consensus, agreed in a collective, to ensure the principle o f mutual participation Workers should be trained, caring, encouraging and providing information to have a correct perception, capable and conditions contribute to implementation o f CSR in labor - The business offers quality products at reasonable prices to satisfy consumer demand Enterprises based on their capabilities, market needs and requirements o f customers, cost analysis o f immediate and long-term benefits to find the appropriate direction Each business determines the target group of customers, potential customers in accordance with their respective advantages, identify consumer trends in the future, which set out measures to harmonize the interests o f customers, suppliers, employees and business - Enterprise application of the production process "clean" technologies, environmentally friendly production and use of materials can be recycled construction waste disposal system (waste water, waste gas, solid waste) and uniform size, apply the method to reduce noise in the production process - In addition to business alone, businesses are also actively involved in social activities, contributing to society part of the profits to improve people's quality o f life, addressing issues o f social security development community 3.3.2.3 To build a strong union base The union has played a positive role as the representative o f the working class labor Especially in businesses where employees are employed business people However, in the current period, there were many times this role has not been promoted in a positive way to benefit the employee violated The work of the grassroots trade union is not active, attracted the participation o f the majority of workers and employees, to lose the confidence o f workers in this organization Therefore, to further promote the role o f trade unions in monitoring the management o f production as well as protect the rights o f workers 81 In every business needs to increase activity establishment, streimtheninu institutions and enhancing the role of trade union size, organizing training and retrain!nil o f labor law and professional staff union for union business particularly businesses not owned State Organizations, companies also need more specific policies for trade unions to complete its tasks within the enterprise to meet the requirements o f industrialization and modernization poses Closely with trade unions in enterprises implementing CSR; require enterprises to have a sustainable investment policies in order to demonstrate its CSR by performing the oversight function of the business activities to ensure the legislation is enforcement, building a collective labor agreement is finalized and closely tied to safety among both employers and employees, which enables enterprises to more favorable performance their CSR Also, the trade unions should play its role as the bridge between business and government to convey the aspirations and views between the two sides, to create a seamless and transparent in the implementation of CSR Our country is in transition, new businesses seeking to shape the style and identity, the major state companies are in transition, the organization is in the process o f reform The implementation of good CSR has important implications not only help solve the management problems that arise but also avoid having to overcome the consequences o f mistakes can have Social responsibility and to become aware of, is to be done by every business, and improve the implementation o f CSR in Vietnam enterprises need a great deal not only their own business , state that the additional contribution to the support of the mass organizations, associations, international organizations is to raise awareness o f the community C O N C L U S IO N S Currently, the general trend is that businesses Vietnam were initially interested in building corporate culture or make enterprises the social responsibility, businesses are invited foreign companies to build corporate culture for his company - a good sign o f the entrepreneurs in Vietnam In the process of 82 international economic integration, corporate culture of Vietnam may well focus on the following issues to develop specific corporate culture of Vietnam: First, have a special value and the root is man - To foster a sense o f responsibility o f employees to stimulate passion, initiative, their creativity - Education for workers sense o f business as a "nest" of individuals so that it became aware o f the whole group and to generate internal resources for business development - There is a reasonable mechanism for administrators who are dedicated to the development o f the business are respected and enjoy the material benefits worth the effort that they put out, incentive compensation, a reasonable penalty Secondly, building market-driven concept The enterprises have become the self to fit the market economy requires enterprises to quickly form the concept of dynamic market, close to reality Market concept includes many aspects such as cost, power consumption, quality o f packaging and quality products, after sales services, the promotional period to attract customers All it aims to increase competitiveness and gain market share for your business Need to consider market demand and production are the starting point o f corporate culture Third, building on the concept that all clients Facing the enterprise market is saying the same customer-oriented, not customer-centric approach, together with improving the quality o f customer service then think about profit Fourth, towards social security issues It's a big challenge for all businesses By now the business grow rapidly but the consequences o f the development that is also very heavy pollution and wasting natural resources Therefore, businesses should adopt corporate culture aims at sustainable development o f human interest and for the next life F ifth, a sense o f social responsibility A business must not only consider their products as parts o f the process o f human development but also to consider building their own corporate culture is a part of human culture Business contributions to society not only in the amount o f wealth but also to satisfy the 83 cultural needs o f many modern societies as active support, fundiim for education, culture, social and promoting technical and scientific development and progress Through its humanitarian activities and culture makes the image look better business reputation o f the business is significantly improved It is also a healthy development, practical for businesses to contribute more and more on the renovation, for the purpose of "prosperous people, strong country and an equitable and civilized society” that the Party has out and support the entire population CSR in Vietnam, many businesses are concerned The policy o f the State and enterprises from creating an impetus for CSR has strong development in Vietnam Since then, Vietnam businesses understand and implement a self-CSR, and increasingly make their business grow to new heights 84 CONCLUSION During the current globalization, the role of CSR is increasingly important in business activities of enterprises CSR is an effective tool for businesses to improve the quality, value, increase sales o f the business However, some enterprises not know, to understand the process o f CSR on business should also meet with failure The success o f p & G, CSC, Intel, is a testament to the effective implementation o f CSR Or the collapse o f the Sanlu Group is the result o f the irresponsible employment, lack o f business ethics Implementing social responsibility of business is a work in Vietnam can not be ignored on the path o f integration, both for business interests, has benefits for society, especially in improving the competitiveness of business Industry, the country and support better implementation of labor laws in Vietnam, is also important contents in building corporate culture in the modern economy How about this for Vietnam enterprises are just beginning but will issue long-term nature So now we must have action-oriented and facilitate implementation of good corporate social responsibility o f his For this, the perspective of researchers, recommendations need to some o f the following: - The most important thing to and this is first time to strengthen information and communication for people to understand the true nature o f the problem o f "social responsibility" and the Code o f Conduct, especially in enterprises , managers, policymakers macro - There should be basic research, field surveys in the business has implemented and will implement the Code o f Conduct, especially in the enterprises o f the sector are engaged in export of commodities forces (shoes, textiles, frozen seafood ) to discover the advantages and obstacles, difficulties and challenges, which recommends measures to promote implementation in the future; - To study the mechanisms and policies o f state support to enterprises in the convenient Especially in the implementation process and the Social Responsibility 85 Code of Conduct, businesses need a cost, even the investment cost is rather lame investment to improve the hygienic conditions of labor and the environment In competitive conditions, sometimes unbearable business, so the state can not borrow from the fund support for development assistance, trade promotion funds with a policy priority, certain incentives; - To form a channel o f information on social responsibility for businesses, especially to provide updated information on the Code o f Conduct consultancy for businesses in the implementation process and social responsibility Code o f conduct here the role of professional associations (Association textiles, footwear Association, the seafood exports ) o f the Trade and Industry, Office of Trade and Industry o f Vietnam, the ministries, industry is huge; - This is a long-term problem, but subject to corporate social responsibility is new today is mostly businesses with exports to major markets (EU, U.S., Japan ) but in the future businesses providing goods for domestic consumption is also necessary to implement social responsibility Therefore, we need to starting his research, building long-term plans and strategic roadmap social responsibility of enterprises in Vietnam in 10, 15 years to develop suitable economy and the integration process5'"' In Vietnam, the issue o f business ethics or social responsibility is a new problem Issues such as business ethics, business culture, corporate culture only emerged since the Vietnam Innovation policy implementation and participation in the process o f internationalization and globalization in 1991 The implementation o f CSR Vietnam enterprises at present still limited, due to weak firms is not a correct perception o f CSR Therefore, Vietnam enterprises should follow the general rules globally to survive and grow Therefore, CSR becomes an indispensable requirement o f the enterprise Some enterprises in Vietnam have successfully implemented CSR as: Unilever, Honda Vietnam, Vietnam Dairy Products (Vinamilk), are the typical ^ N euyen Huu Dung, "C orporate socia l responsibility in Vietnam ", Institute o f labour science and social http^hanoi.vnn.vn/topic/ttvhdn/clbdn/moreOó.asp 86 examples, and a model for the business has been uradually implementirm CSR Along with the state enterprise must also have policies and positive measures to create conditions for enterprises to perform strongly in the CSR And during the integration period, an important criterion for assessing the development, competitiveness o f a business is socially responsible General business ethics, CSR, in particular are complex categories, and to understand and implement the CSR needs a short period o f time not to take steps accordingly For enterprises to raise awareness about CSR, and application performance in your business requires synchronous solutions in which the coordination o f state enterprises, the agencies and departments and the associations and even people Only so can we expect the implementation o f CSR will be improved and effective help to create a place for Vietnam enterprises at the local market and on the world market 87 REFERENCES VIETNAMESE: Nuuyen Iloaniz Anh, "Business Ethics in Vietnam - Situation and Solutions", Hanoi Foreign Trade University Nguyen Phuong Anh, 2008, KLTN: Standard for social responsibility of business - Experience in some countries and lessons for Vietnam University Foreign Trade, 2008 Dr Le Thanh Ha, 2005, thematic depth "Corporate Social Responsibility", University o f Labour - Social Dr Le Thanh Ha, 2006, "Corporate Social Responsibility in the wage problem," Social Labor Report, No 290, dated 15/05/2006 Hoang Long, 2007, "Corporate Social Responsibility - The driving force for development", Trade Magazine, No 26/2007 TS Nguyen Le Minh, 2006, "The responsibility of enterprises joining the WTO", Socialist Labor Newspaper, No 299, dated 30/10/2006 Hong Minh, 2007, "Social responsibility and business ethics", this Cultural and social life, No / 2007 TS Nguyen Manh Quan, 2004, Professor o f "Business Ethics and corporate culture, Publishing House o f Social Labour Vu Thi Huong (2009), PhD thesis topics "Business Ethics and Corporate Culture in Vietnam", Research Institute, Economic Education - Finance ENGLISH: John R Boatright, “ Ethics and the conduct o f business, 5.th.ed, Pearson Prentice Hall, New Jersey, 2007, tr.369 Maignan, I., Ferrell, o c (2004), Corporate social responsibility and marketing: an integrative framework, Journal of Academy of Marketing Science, Vol 32 N o.l, pp.3-19 Mark Heywna, 2008, “Giving USA Shows Bequests, Foundations Boosted Otherwise Flat Giving To $306 Billion”, The Nonprofit Times, 7/2008, tr 17 88 Matthew J Ilirschland, "Corporate Social Responsibility and the Shaping of Global Public Policy’1, I lardcover (Dec 12, 2006) Muhammad Yunus, “ Buildinu Social Business: The New Kind of Capitalism That Serves Humanity's Most Pressing Needs” Oyvind Ihlen, Betteke Van Ruler, Magnus Fredriksson, “Public Relations and Social Theory: Key Figures and Concepts” (Routledge Communication Series) SITE: W W W Vietnamforumcsr.net Dr Nauyen Hoang Anh, 2008, "Business Ethics in Vietnam - Reality and e r s p e c ti v e " , WWW Isbee OrR Hong Khanh, 2008, "a serious lack o f labor inspectors," www.vnexpress.net 1/2008 ttp://www.pg.com/content/pdl7home/PG_2008 AnnualReport.pdf ttp://www.ipl.edu.vn/vn/new/20100720581/toi-la-giam-doc-benvung.aspx ttp://www.tapchibcvt.gov.vn/vi-vn/ghinhantraodoi/2010/7/21591 bcvt n.wikipedia.org / wiki / Corporate social responsibility ttp://www.business-ethics.com/BEl 00 al ttp://www.isbee.org 10-ttp: //www.csc.com/vn_vn/ds/26717/49626gi% e l% bb% 9bi_thi% e l% bb% l% b b % u v%81 CSC 89 LIST OF ABBREVIATIONS Báo hicm (Bỉ I) Insurance Bảo hiẽm xã hội (BHXH) Social insurance Bảo hi êm y tê (BHYT) Health insurance Cô phân (CP) Stock Trách nhiệm xã hội doanh nghiệp Corporate social responsibility (CSR) Đạo đức kinh doanh (ĐĐKD) Business Ethics Người tiêu dùng (NTD) Consumers 1lợp tác xã (HTX) Cooperative Khu công nghiệp (KCN) Industrial Procter&Gamble Procter & Gamble (P&G) 'ĩrách nhiệm Hữu hạn (TNHH) Limited Tai nạn lao động (TNLĐ) Workers1 compensation Vedan factory clean look from the front- Photo: H.Mi Photo Mau Lam Phu, Vietnam Vedan Company employee, open the valve to discharge waste water discharge system secretly- Photo by Police Department provides environmental A pipe discharging untreated waste o f Vedan Vietnam - Pictures from the Police Department to provide environmental Discharge o f wastewater from the sewer plant Vedan the Thi Vai riverPhoto: H.Mi Acts o f discharging untreated waste water o f the companies that poison the environment ... issues on corporate social responsibility, content and how to deploy corporate social responsibility - Study the state o f corporate social responsibility in the world and in V ietnam in the current... content o f corporate social responsibility 1.1.3.1 Incidence o f corporate social responsibility Corporate Social Responsibility is a broad field involving all subjects rel ated to business activities... impacts and reduce minimize the effects corporate social responsibility is important in evaluating business ethics (DDKD) The concept of' business ethics and social responsibility are very intimate