Thifc thi trach nhiem xa hoi
• • •
va SI/thanh cong kinh doanh cua doanh nshiep^
* - ' • ' MAI NGQC KHtfdNG '•'•' TRtfdriG LAM THANH " " "
NGtIYEN KHOA TRtfCJNG AN '•^"' T o m t ^ t
Tren ca sd khdo sdt 869 doanh nghiep tren dia bdn TP. Ho Chi Minh vd tinh Binh Dffang. ki't qud nghiin cffu cho thdy. 4 nhdn td trong thuc thi trdch nhiim xd hgi (TNXH). gSm: (i) Trdch nhiem ve kinh te; (ii) Trdch nhiim phdp ly; (iii) Trdch nhiim ve dgo dffc; (iv) Trdch nhiim thiin nguy$n tdc dgng co y nghia din sU thdnh cong kinh doanh cua doanh nghiip. Mat khdc, Trdch nhiim ve moi trudng co tdc dgng khong ddng ke din mffc dd thdnh cdng trong kinh doanh cua doanh nghiep. Tff ket qud nghiin cffu. de xudt cdc kie'n nghi cdc chinh sdch nham thuc day viec thUc thi TNXH cua cdc doanh nghiep vd ndng cao hieu qud kinh doanh cua cdc doanh nghiep trin dia bdn TP. Hd Chi Minh vd tinh Binh Duang.
TH khda: TNXH cua doanh nghiep. trdch nhiim phdp ly. trdch nhiem dgo dffc. trdch nhiim thien nguyin
Summary
This study conducted a survey of 869 enterprises in Ho Chi Minh City and Binh Duong province. The results show that four dimensions of corporate social responsibility (Economic responsibility. Legal responsibility. Elhicalresponsibility.Philanthrophic responsibility )create a significant impact on business success. On the other hand. Environmental responsibility has a minimal impact on business success. From those findings, recommendations are proposed lo promote the implementation of corporate social responsibility and improve business sucess of enterprises in Ho Chi Minh City and Binh Duong province.
Keywords: corporate social responsibility, legal responsibility, ethical responsibility, philanlhrophic responsibility
Gl6l THIEU gdp phan quan trpng vdo stf thanh cdng vtfng chac cua doanh nghidp. Tuy nhidn, stf nhin nhdn ve lac dpng cua Kinh lephattrienvaxu till loan cauhoa vide thtfc hidn TNXH den stf thanh cdng kinh doanh khid'n cdc doanh nghiep ngay cang phai cua doanh nghiep vdn chtfa dtfdc nghidn ctfu sdu rpng.
canh tranh gay gat. Canh tranh vl gid da , , „- . , v
khdng cbn Id chie'n Itfdc drfdc cac doanh CCSOLY THUYET VA MO HINH NGHIEN COU nghidp tfu tien Itfa chpn. Xu the canh tranh
ve cha't Itfdng hang hda dich vu cung dang Ctf sd ly thuye'i
ngay cdng bao hoa. Hien nay, canh ti-anh v l Khdi ni^m TNXH cua doanh nghipp da dtfdc hinh TNXH dang ngay cang trd ndn quen tiiupc thanh va phdt trien ttf nhflng ndm dau cua thdp ky 1930.
dd'i vdi cdc doanh nghiep tai Viet Nam. Khai nidm ve TNXH radi thtfc srf nhdn drfdc quan tam Hidn nay, ben canh vide chu trpng nhd vao Bowen (1953), khi dng xuat ban cudn'Social vdo klidch hang, la ngudn mang Iai doanh Responsibilities of the Businessman". Quyen sdch thu va Idi nhudn, cac doanh nghidp cung ndi trdn cua Bowen drfdc xera la ldi lieu dau tien dinh dang nd" Irfc thrfc hien TNXH. Day drfdc nghia v l de lai nay.
xem Id rapt trid't Iy kinh doanh cd ban va Carroll (1991) cho rang, TNXH bao gom stf mong ddi ludn di ciing vdi chie'n Itfdc phdt trien, cua xa hdi vd: kinh te, luat phdp, dao dtfc va tiiien nguyen
", •", *", "Trtfdng Dai hoc Qudc te, "D^i hpc Qudc gia TP. HP Chi Mmh Ngdy nhdn bdi: 02/6/2020; Ngdy phdn bipi • 08/6/2020; Ngdy duyei ddng: 20/6/2020 ' Nghien ciJu n^y dUdc tai M bdi Dai hoc Quoc gia TP. Ho Chi Minh. ma so tai m? la B2020-28-03
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Economy and Forecasi Review
n=r;;^
cn.v»kl„h,S L 1 T * . . . ^mphapl^ L| T „ . . em vc dao due |- 1 Trich nh On M . nguyin [
R^:;;^
«n,vSn,a,,n,™, [HINH: H O HINH NGHIEM CtJfCI nghiep CO kha nang tiiu hut drfdc " ' j j " j^p vien din tfhg wy^",I'5i';,f^"^^en thai cung cd long trung thanh va cai tm. ^.,^
dd lara viec, tinh tiidn sdn long '^°'l ^ cua nhan vidn ddi vdi td chtfc- ^J.
. a cua cac nghign ctfu d"a tiitfcliien cho tiid'y, TNXH co ^_^
do'i vdi cdc td chtfc tai mdt ihdi diem nha't dinh; cd 4 loai TNXH tao nen TNXH bao gdm: (i) Trach nhiem kinh Id' (economic CSR); Trach nhiem phdp ly (legal CSR);
Trach nhiem dao dtfc (ethical CSR); Trach nhiem ttf thien (philanthropic CSR). Bd'n loai trdch nhiem nay la thanh phan tao nen TNXH, thl hien each tiep cdn tiieo tiitf ttf tfu lien, c6 the mieu ta nhtf mdt idm trf thap.
Theo ly thuyet ve TNXH cua Carroti (1991), mpi trdch nhiem cua doanh nghiep deu drfdc xac dinh dtfa tren stf menh eua doanh nghidp, dd la tao ra ldi nhudn cho cdc cd ddng ttf ngudn cung va cau cua xa hdi hay con drfdc gpi la trach nhidm kmh te' cua doanh nghiep.
Dac diem ndy cua kim ttf thdp ndm d drfdi day, ndn chi khi nd dtfpc thoa man, thi cac trach nhiem khdc mdi cd the dtfdc thtfc hidn. Trdch nhiera phdp ly nam d bdc thtf hai, cho rang mdi cdng ty phai tuan thii luat phap, luat le va thu tuc dtfde quy dinh de chac rang cong ty se duy tri trdch nhidm dd'i vdi cac hanh vi kinh doanh. Tid'p dd, bac thtf ba la trach nhiera dao dtfc, nghia la cac cdng ty cd trdch nhidra phai lara nhflng dilu dung, phii hdp vdi quy chuan dao dtfc vd cong bang cho cac ben lien quan; trdnh gay thiet hai cho hp. Dinh eua kim trf thap, bac cudi chng la trach nhiem ddng gdp ttf thien, nghTa la mdt cong ty dtfdc cho la nen trd thanh mpt cdng ddn tdt va cdng hid'n nhflng ngudn Itfc c^n thiet cho xd hpi.
Md hinh TNXH cua Carroll eon khang dinh rdng, stf mdnh cua rapt td chtfc kinh te' la ldi ich kinh te', la day cua kira ttf thdp. Ta't ca cac trdch nhiem khde (phap ly, dao dtfc va ttf thien) deu dtfpc can nhdc sau trach nhiem nay, nghia la cdng ty chi ird nen co TNXH, khi no da dat dtfdc muc tieu kinh te', la td'i da ldi nhuan.
Trong nghien ctfu nay, nhdm lac gia lap trung htfdng nghien ctfu theo rad hinh kim ttf thap TNXH cua Carroll (1991). Theo ly thuyet ve TNXH cua Carroll, TNXH dtfdc tao nen ttf 4 loai TNXH la: Trdch nhidra kinh te; Trach nhidm phap ly; Trdch nhiem dao dtfc;
Trdch nhiem ttf thien. Ben canh dd, nhom tdc gid cung nghien ctfu them mdt loai trach nhidm ntfa, ma cd kha nang anh hrfdng den stf thanh cdng trong kinh doanh cua doanh nghidp, dd la Trach nhiem bao ve moi trtfdng (Environmental CRS).
Cdc tdc dgng cda TNXH den sff thdnh cong trong hogt dgng kinh doanh cda doanh nghifp
Theo ket qua cua nhieu nghien ctfu da dtfdc tiitfc hidn, TNXH raang lai tac ddng dang ke den nhilu khia canh trong boat ddng cua rapt doanh nghiep. Viec thtfc hien lot TNXH khdng chi lae dpng tich ctfe den tiianh tich vl tai chinh, giup gia tdng danh tie'ng, raa c5n giup doanh
dp lara viec, tinh tiidn sdn cua
htfdng ehung ttf kd't qua
ctfu da tiitfc hien cho tiidj, -- . .- ddng dang k l tiieo htfdng dch e^c do. vd cdc hoat ddng k l ti-en etfa doanh ngh.e|^
Cu thl, v l mat tai chinh, viec thtfc ^ ^ ^ ^ TNXH giup gia tang gid tri tiii tnidng o ^ doanh nghiep, ddng tiidi giup 8^.^^"^ cm sdROA (Return on Asset; Ty so ldi nhu^n tren tai s a n ) - m d t chi sddo Itfdng thanh tieh ve tai chinh cua doanh nghiap do.
Cdn v l mat danh tieng cua doanh nghidp, ngtfdi tieu dimg danli gia viec thtfc hien tdt TNXH la yeu td dong vai tro quan irong thtf nhi (chi sau chat Irfdng san pham) trong viee tao ra danh tieng lot cho mdt doanh nghiep ndo do. Hay noi each khac, thtfc hien tdt TNXH mang lai hinh anh tdt hdn eho doanh nghidp trong mat ngtfdi tieu dung (Vitezic, 2011).
Ben canh do, TNXH eung tac dpng den viec tuyln dung cua doanh nghiep, cac doanh nghiep co danh tie'ng td't trong vide tiitfc thi TNXH se cd stfc hut jdt ddi vdi nhilu tfng vien de'n tfng tuyen hdn so vdi cac doanh nghiep khdc (Albinger va Freeman, 2000). Bdn canh hoat ddng tuyen dung, vide tiitfc hien TNXH cung giup Iam gia tdng long trung thanh cua nhdn vidn ddi vdi doanh nghidp, dong thdi giup hp cung se cd thai dp ldm vide tich Ctfc hdn (Turker, 2008).
Md hinh nghidn cvtu
Theo nghien cuXi cua Palazzi va Starcher (1998), cdc tap doan khdng con cd the la cac chu the kinh te cd ldp hoat ddng tdch rdi khoi xa hpi va chi ldm vide clio cdc cd ddng. Thay vao do, ho gan bd chat che vdi kit cd'u xa hdi, sinh thai va con ngtfdi va do do hp chiu trach nhidm d cac mtfe dp ididc nhau ddi vdi ta't cd cdc bdn lidn quan. Stfc khoe tdng the cua cdc tap doan anh hrfdng dd'n cac bd phdn khdc trong xa hdi, gidng nhtf stfc jchde cua mdt cd quan hoae bp phan cd till con ngtfdi co till anh htfdng den stfc khoe ting the cua mpt ngtfdi.
De ldm rd them quan diem tren cQne nhtf d l nhin nhan dtfdc tiitfc irane rh i- hien TNXH cua cac doanh nghig!, , ; dia ban TP. Hd Chi Minh vd tinh R'^H Dtfdng, tim ra mdi quan he gijJa ^ur. ' - thtfc hien TNXH va tiidnh cdng t " ^ ' ' kinh doanh cua cac doanh nghiep .fj'rt?
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dl xuat cac giai phdp, chinh sach cho Chinh phu, cung nhtf chlnh quyin TP. Hd Chi Minh trong viec khuye'n Idiich doanh nghidp thtfc hidn TNXH, nhom tdc gia da xay dtfng md hinh nghien ctfXi nhtf Hinh.
D l dat dtfde muc dich va cac phan tich, nghidn ctfu dtfa ra cac gia thuylt rang:
HI: Trach nhidm v l kinh te' tac ddng tich ctfe den thdnh cong Icinh doanh.
H2: Trdch nhidm phap ly tdc dpng tich ctfc de'n thdnh cdng kinh doanh.
H3: Trach nhidm v l dao dtfc tdc ddng tich ctfe den thanh cdng kinh doanh.
H4: Trach nhiem thidn nguydn tdc dpng tich ctfc de'n thanh cdng kinh doanh.
H5: Trach nhiem mdi trtfdng tac dpng tich crfc den thanh cdng kinh doanh.
De dam bao dp tin cay cua nghien cdli, viec ltfa chpn cd mau thich hdp Id rd'l can thie't. V l nguyen tac, chpn mau cang Idn, cdng bao qudt, thi ke't qua nghien ctfu cang chinh xdc; tuy nhien, U-tfdng hdp mdu qua ldn se ddn dd'n vide khdng dap tfng dtfdc chi phi va thdi gian thtfc hidn nghien ctfu.
Tidu chuan lay raau Id cdc gidm ddc, phd gidm ddc, kd' todn trtfdng, trtfdng bd phdn phap ly cua cac doanh nghiep tron^
va ngoai ntfdc dang boat dpng tai TP. Hd Chi Minh; Phtfdng phap thu thap thdng tin la tiidng qua bang khao sat. D l dam bao dd tin cay, khdch quan va ti'nh chinh xac cua mau, ddi ttfdng khao sat se dtfdc gffi tirfc tiep bang can hoi tai Phong Dang ky kinh doanh - Sd Ke' hoach va Dau ttf TP.
Ho Chi Minh hoac mdi khao sat tiafc tuyen tiidng qua Google Form.
Trong tdng sobang cdu hoi phdt ra 900 ban, tiiu v l 885 bang, sau khi kiem ti-a xtf ly sd bd cho kd't qua: 869 bang hdp le vd 16 bdng khdng hdp Id, vi tiiieu tiiong tin hoac tiidng tin khdng chinh xae (khong diing phara vi nghien ctfu hoac dd'i ttfdng nghien ctfu). Nghien cuXi dtfdc tiitfc hidn vdo dau nara 2020 (Bdi vii't sff dung cdch vie't sdthgp phdn theo chudn qudc te).
KET QUA NGHIEN COU
Danh gia dp tin c^y
Kd't qua phdn lich (Bang I) eho tha'y, ta't cd cac nhan td d i u dat dp tin cay vdi he sd Cronbach's Alpha ldn hdn 0.7. Dp tin cay tdng hdp (CR) cua td't ca cdc nhdn tddeu dat yeu cau vdi he so'Idn hdn 0.7.
Cud'i ciing, he 56 tong phtfdng sai trich (AVE) cua cac nhan td deu ldn hdn 0.5 dat yeu cau kilm dinh.
BANG 1: KET QUA KIEM D!NH THANG DO Nhdntd'
Su thanh cong trong kinh doanh
Trach nhiem kmh te'
Trdch nhiem moi iriTdng
Trdch nhiem dao dUc
Trdch nhi6m phdp lual
Trdch nhiem thien nguyen
Thang do Buscessl Buscess2 Buscess3 Buscess4 EcoCSRl EcoCSR2 EcoCSR3 ECDCSR4 EcoCSRS EC0CSR6 EnviCSRl EnviCSRZ EnviCSR3 EnviCSR4 EnviCSRS EnviCSR6 EnviCSR?
EthcCSRl EthcCSR2 EthcCSR3 EthcCSR4 EthcCSRS LeaCSRl Le2CSR2 LeeCSR3 LeaCSR4 LeeCSRS PhilanCSRl Phi]anCSR2 PhilanCSR3 PhilanCSR4 PhilanCSR5
tai 0 683 0 801 0.791 0.815 0.754 0.701 0 757 0.784 0 702 0.714 0.754 0.739 0.783 0.764 0.768 0.778 0.805 0-750 0 781 0.743 0712 0.788 0.780 0.778 0.745 0.734 0.796 0.732 0.695 0.75C 0.783 0.785
Cronbach's AlDha
0 776
0 831
0.886
0812
0.825
0 805 1*^ CR
0.856
0 876
0.911
0.869
0.877
0.865 AVE
0.600
0 542
0.594
0.571
0.588
0.562
Mguon Tinh toan cua n h o m tac qid
Ke't qua cung cho thd'y, ta't ca cdc thang do bid'n ddc lap deu hdi tia, he soKMO (> 0.6) va Sig. < 0.01, phtfdng sai trich (> 2), Eigenvalues, dp phdn bidt eua cac thang do > 0.5 diu dap tfng yeu cau ly thuye't de ra.
Gia tri phSn biet
Bang 2 cho tha'y, gja tri can bac 2 cua phtfdng sai irich trung binh cua mdi khai niem diu ldn hdn cdc he sd ttfdng quan gifla cac bien ttfdng tfng. Nhtf vay, cac khdi mem trong nghien ctfu dai dtfdc gia tri phdn biet (Fornell vd Larcker, 1981). Mat khdc, hd sd phdng dai phtfdng sai VIF nho hdn 10, nen khdng cd sir da cdng tuyln gifla cac bie'n.
PhSn tich mo hinh ca'u triic tuyd'n tinh (SEM) Ke't qua nghidn ctfu cho thd'y, md hinh cd gid tri thdng ke Chi-binh phrfdng Id 1411.443, vdi p-value = 0.000 < 0.05. Md hinh nghidn ctfu drfdc ke't ludn phu hdp vdi dia ban nghien ctfu tai Viet Nam.
Thdng qua phdn ti'ch mtfe dp tdc dong cua TNXH de'n stf thanh cdng kinh doanh cua doanh nghiep cho tiiay, cac nhan td: Trach nhidra vl kinh le; Trach nhidm phdp ly; Trach nhiem ve dao dtfc; Trdch nhidm thien nguyen;
Trach nhiem moi trtfdng giai tiiich dtfdc 49.2% stf bien tiiidn ratfc do stf tiianh cdng kinh doanh cua doanh nghiep tai mtfc y nghia tiidng ke 5% va eon lai 50.8% chrfa giai tiiich dtfdc la do cac yd'u id khdc ngoai md hinh.
Nghien ctfXi stf dung ky thuat bootstrapping cd c3 mdu lap lai Id 2,000 quan sat (n - 2,000), vdi cd mau ban
Economy and Forecast Review
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HINH; MO HINH NGHIEN CflU 1 ''''• ich nhi m v i kmh t^ k
1 T r = chnh, m phap ly I
1 Tr chnh, -mvidaoduc 1- Trach nhifm ,h,cn nguyen [•
Cii
chnhi mvin,6,m,<,nB pddi vdi cac to chtfc lai mdt thdi diem nha't dinh; cd 4 loai TNXH tao nen TNXH bao gdra: (i) Trach nhiera kinh t l (economic CSR); Trach nhiem phdp ly (legal CSR);
Trdch nhiem dao dtfc (ethical CSR); Trach nhiera ttf thien (philanthropic CSR). Bdn loai trdch nhidm nay la thanh phan tao nen TNXH, thl hidn each tiep can tiieo thtf nr rfu tidn, cd the mieu ta nhrf rapt kim ttf thdp.
Theo ly thuyet v l ThJXH cua Carroll (1991), rapi trach nhidm cua doanh nghiep deu dtfdc xdc dinh dtfa tren stf menh cua doanh nghiep, do la tao ra ldi nhuan cho cac cd dong ttf ngudn cung vd cdu cua xa hpi hay con dtfdc gpi la trach nhiem kinh le'cua doanh nghidp.
Dac diera nay cua kira ttf thdp nara d dtfdi day, ndn chi khi no dtfdc thoa man, thi edc trdch nhiem khdc mdi cd thl dtfdc thrfc hien. Trach nhiera phdp 1^ nam d bdc thtf hai, eho rang mdi cong ty phai tuan thii luat phap, ludt le va thii tuc dtfdc quy dinh d l ch^c rang cong ty se duy tri trdch nhiera ddi vdi cdc hdnh vi kinh doanh. Tie'p dd, bac thtf ba Id trdch nhidm dao dtfc, nghia la cde eong ty CO trach nhiem phai lam nhi?ng dieu dung, phij hdp vdi quy chuan dao dtfc va cdng bang cho cac ben lien quan; tranh gay thiet hai cho hp. Dinh ciia kim ttf thap, bdc cudi Cling la trach nhiem ddng gdp ttf thien, nghia la mpt cdng ty dtfdc cho la nen trd thanh radt cdng dan tdt va cdng hien nhiing nguon Itfc can thie't cho xd hpi.
Md hinh TNXH ciia Carroll cdn khdng dinh rdng, stf menh cua mdt td chtfc icinh te la ldi ich kinh te, la ddy cua kim ttf thap. Td't ca cdc trdch nhidm khdc (phap ly, dao dtfc va ttf thien) diu dtfdc can nhac sau trach nhiera nay, nghTa la cdng ly chi trd ndn cd TNXH, khi nd da dat dtfdc rauc tidu kinh ll, la tdi da lpi nhudn.
Trong nghien ctfu nay, nhom tac gia tap trung htfdng nghien etfu theo md hinh kim ttf thap TNXH cua Carroll (1991). Theo ly thuyet ve TNXH cua Carroll TNXH dtfde tao nen ttf 4 loai TNXH la: Trach nhiem kinh td'; Trach nhiem phap ly; Trdch nhiem dao dtfc;
Trdch nhiem ttf thien. Ben canh dd, nhdm tdc gia cung nghien ctfXi them mdi loai trach nhiem ntfa, ma cd kha ndng anh htfdng den stf thanh cdng trong kinh doanh cua doanh nghidp, dd la Trdch nhiem bao ve mdi trtfdng (Environmental CRS).
Cdc tdc dgng cua TNXH den sU thdnh cong trong hogt dgng kinh doanh cua doanh nghiap
Theo kit qua cua nhilu nghien ctfu da dtfdc thtfc hien, TNXH mang lai tdc ddng dang kl den nhieu khia canh ttong boat dpng cua mdl doanh nghiep. Viec tiitfc hien tdt TNXH klidng chi tac dong tich ctfc den thanh tich vl lai chinh. giup gia tdng danh tieng, ma con giup doanh
nghiep CO khi nang thu hu. dUdc nh.eo . ,8 vien dfo tog tuy^n hon, cung r*^ e cung CO- long trung thanh va ^« « " „ &
do lam viec tinh than san long '°"B ^ cua nhan vien dffivd, to chUc^KW.^
hirang Chung tir ket q"a cua cac ""
cfti da thirc hien cho thay, TNXH ^ dong dang kg theo hUdng tich c/c do, vm cac hoat dong kg tr^n cua doanh nghW^
Cu U.vi mat tai chlnh. vtec thtfc W " ' ? ^ TNXH giup g.a tang gii tn th. tnrdng cua doanh ngtaep, dSng thM giup 8^, ™ 8 eta soROA(RemmonAsse.-TysoWinhu,n trentaisan)-mgtchis<Jdohrongft4nh u'ch ve tai cta'nh cua doanh nghi?p ao.
Con vi mat danh tieng cua doarih nghiep. ngirai tieu diing danh gia viec thirc Men to-t TNXH la ySu to dong vai trii quan trong thif nhi (chi sau chat Wdng san pha'm) trong viec tao ra danh treng tot cho mot doanh nghiep niio do. Hay noi each khac, thirc hien to't TNXH mang lai hmh anh t6't hdn cho doanh nghiep trong mSt ngirdi tieu dung (Vitezic, 2011).
B6n canh dd. TNXH cung tac dong den viec tuyen dung cua doanh nghiep, cac doanh nghiep cd danh tieng td't trong viec thirc thi TNXH se cd siJc hiit jd't ddi vdi nhieu ling vien de'n iJng tuyen hdn so vdi cac doanh nghiep khac (Albinger va Freeman. 2000). Ben canh hoat dong tuyen dung, viec thiTc hien TNXH ciing giiip lam gia tang Idng trung thanh cua nhan vien dd'i vdi doanh nghiep, d6ng thdi giup ho cung se cd thai dd lam viSc tich circ hdn (Turker, 2008).
Md hrnh nghian ciJu
Theo nghien ciJu ciia Palazzi v^
Starcher (1998), cac tap doan khdng con cd the la cac chir the ldnh te co ISp hoat ddng tach rdi khdi xa hpi va chi Iam vific cho cac CO ddng. Thay v&o dd. ho gan bd chat che vdi ket ca'u xa hdi. sinh thai vS con ngirdi va do dd ho chiu trach nhiem d cac mu'c dd khac nhau doi vdi ta't ca cac ben lien quan. Stfc khoe tdng thg cua cdc tap doan anh hrfdng de'n cac bc) phan khdc trong xa hoi, giong nhif stfc khde cua mot cd quan ho(c bo phan cd the con ngirdi cd the anh hirdng den sifc khde tong the ciia mdt ngirdi.
De iam ro them quan diem iren. cOns nhir de nhin nhan diTOc thirc trang thut hien TNXH cua cac doanh nghigp t^j^j dia ban TP. Ho Chi Minh va tinii Binh birdng. tim ra mdi quan he giaa cdc vie thifc hien TNXH va thanh cdng tron'^
kinh doanh ciia cdc doanh nghiep tir A'-
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" ' " l - i f ' S D u b i ,de xuat cac giai phdp, chinh sach cho Chinh phu, cung nhrf chinh quyen TP. Ho Chi Minh trong viec khuye'n khich doanh nghiep thtfc hien TNXH, nhdm tac gia da xdy dtfng md hinh nghidn ctfu nhtf Hinh.
D I dat dtfdc muc dich va cac phdn dch, nghien ciJu drfa ra cac gia thuyet rang:
HT. Trdch nhiem v l kinh te' lac dpng tich ctfc dd'n thanh cong kinh doanh.
H2: Trdch nhiem phap ly tac ddng tich ctfc dd'n thanh cdng kinh doanh.
H3: Trdch nhiem ve dao dtfc tdc ddng tich crfc de'n thanh cong kinh doanh.
H4: Trach nhidm thien nguyen tac dpng lich crfc de'n thanh cdng kinh doanh.
H5: Trach nhidm radi trtfdng tac ddng tich ctfc de'n thanh cdng kinh doanh.
De dam bao dp tin cdy cua nghien ctfu, viec ltfa chpn cd mau thich hdp la rat can thie't. Ve nguyen tac, chpn mdu cang Idn, cang bao qudt, thi ket qua nghien eii'u cang chinh xdc; tuy nhien, Qirdng hdp mdu qua Idn se ddn dd'n vide khdng dap tfng drfdc chi phi va thdi gian thtfc hidn nghien c(tu.
Tieu chuan lay mdu la cdc gidm ddc, phd giara dd'c, kd' loan trtfcfng, tttfdng bd phan phdp ly eua ede doanh nghiep ttong vd ngoai nrfdc dang boat dpng tai TP. Hd Chi Minh; Phrfdng phdp thu thdp thdng tin Id thdng qua bang khao sdt. D l dam bao dd tin edy, khach quan vd tinh chinh xdc cua mdu, dd'i itfdng khao sat se dtfdc gffi trtfc tid'p bang cdu hoi tai Phong Dang ky kinh doanh - Sd Ke' hoach va Dau ttf TP.
Ho Chi Minh hoac mdi khao sat tnic tuyd'n thdng qua Google Form.
Trong tdng sdbang can hoi phdt ra 900 ban, thu ve 885 bang, sau khi kiem tta xtf ly sd bp cho ket qua: 869 bang hdp le va 16 bang khong hdp Id, vi thie'u thdng tin hoac tiidng tin khdng chinh xac (khong dung pham vi nghien ctfu hoac ddi ttfdng nghidn cdli). Nghien cu\i dtfdc thtfe hien vdo d^u ndm 2020 (Bdi vie't sff dung cdch vie't sdlhgp phdn theo chudn qudc ti).
KET QUA NGHIEN CUU Danh gia dd tin c^y
Ke't qua phan tich (Bang 1) cho tha'y, td't ck cdc nhan to' deu dat dp tin cay vdi he sd Cronbach's Alpha Idn hdn 0.7. Dp tin cay tdng hdp (CR) cua ta't ca cac nhan tddeu dat ydu cau vdi he so'Idn hdn 0.7.
Cudi ciing, he so' ldng phtfdng sai trich (AVE) cua cac nhan to' deu Idn hdn 0.5 dat yeu cau kidm dinh.
BANG 1: KET QUA KIEM DjNH THANG DO
>fhanttf Sir thanh cong trong kinh doanh
Trdch nhiem kinh t^
Trdch nhiem moi tnrdng
Trdch nhiem dao ivtc
Trdch nhidm phdp luat
Trdch nhiem thien nguyen
Thang do Buscessl Buscesi,2 Buscess3 Buscess4 EcoCSRl EcoCSR2 EcoCSR3 EcoCSR4 EcoCSR5 EcoCSR6 EnviCSRl EnviCSR2 EnviCSR3 EnviCSR4 BnviCSRS EnviCSR6 EnviCSR?
EthcCSRl EEhcCSR2 ElhcCSR3 EthcCSR4 EthcCSR5 LeaCSRl LeeCSR2 LeaCSR3 LeECSR4 LeeCSR5 PhilanCSRl PhilanCSR2 PhilanCSR3 PhilanCSR4 PhilanCSR5
tai 0.683 0.801 0.791 0 815 0.754 0 701 0.757 0.784 0.702 0.714 0.754 0.739 0.783 0.764 0.768 0.778 0.805 0 750 0,781 0.743 0.712 0.788 0.780 0.778 0.745 0.734 0.796 0.732 0.695 0.750 0.783 0.785
Cronbach's
0.776
0.831
0.886
0.812
0.825
0.805
"IB- CR 0.856
0 876
0.911
0.869
0.877
0,865 AVE
0,600
0,542
0.594
0.571
0,588
0 562
Kd't qua cung cho thd'y, ta't ca cac thang do bien dpc lap deu hpi tu, he sd KMO (> 0.6) vd Sig. < 0.01, phtfdng sai trich (> 2), Eigenvalues, dp phan biet cua cac thang do > 0.5 deu dap tfng yeu can Iy thuyet d l ra.
Gia tri phan bidt
Bang 2 cho thd'y, gia tri cdn bac 2 cua phtfdng sai trich trung binh ciia mdi khdi niem deu Idn hdn cdc he sd ttfdng quan gitfa cae bie'n trfdng tfng. Nhtf vdy, cdc khai nidm trong nghidn ctfu dat dtfdc gia tri phan biet (Forneli vd Larcker, 1981). Mat khac, he sd phdng dai phtfdng sai VIF nho hdn 10, ndn khong cd stf da cdng tuyen giffa cac bidn.
PhSn tich md hinh cdTu triic tuyd'n tinh (SEM) Ke't qua nghidn cihi cho tha'y, md hinh eo gid tri thdng ke Chi-binh phrfdng la 1411.443, vdi p-value = 0.000 < 0.05. Md hinh nghien ctfu dtfdc kd't luan phii hdp vdi dia ban nghien ctfu lai Viet Nam.
Thdng qua phan tich mtfc dp tdc ddng cua TNXH den stf thdnh cong kinh doanh cua doanh nghidp eho thd'y, cdc nhan td: Trdch nhiem v l kinh te; Trach nhidm phdp ly; Trdch nhiera ve dao dtfc; Trdch nhiera tiiien nguyen;
Trdch nhiem mdi trtfdng giai tiiich dtfdc 49.2% stf bien thien mtfc dp stf tiianh cdng kinh doanh cua doanh nghiep tai mtfc y nghia tiidng kd 5% va cdn lai 50.8% chtfa giai tiiich dtfdc la do cac ye'u tdkhac ngodi md hinh.
Nghien ctfu stf dung ky tiiuat bootsttapping c6 cd mdu lap lai la 2,000 quan sat (n - 2,000), vdi cd mau ban
Economy und Forecast Review
61
BUSU ECOCSR ENVICSR ETHCSR LEGCSR PHICSR
BANG 2: Hg SO TCTdNG QUAM GlCfA CAC BIEN BLSU
0 774 0 669 0.569 0.639 0.597 0.588
ECOCSR 0.7.36 0.697 0.791 0.731 0717
ENVICSR
0.747 0644 0 747
ETHCSR
0 746 0.757
LEGCSR
0,767 0 623 0.750 BANG 3: KET QUA KIEM D|NH CAC GIA THUYET CUA NGHIEN CttU
^ ! M ^ ouan he ECOCSR->BUSU ENVICSR -> BUSU ETHCSR -> BUSU LEGCSR-> BUSU PHICSR -> BUSU
H& stf tac ddne 0.294*
0-057 0.156*
0.094**
0.125**
Ki^mdinhT 5.853 1.093 2.653 2.029 2.312
H$ stf Sie.
0.000 0.^75 0.008 0.043 0.021
K«rtlii«n Chap nhan Bac bo Chap nhan Chap nhan Chap nhan Ghi chu: *: miic v 2 ]%; **,• miicy nghia 5%.
Mguon. Ket qu.
dau la 869 quan sat. Ke't qua tfdc Itfdng ttf 2,000 quan sdt cho tha'y, ttpng sd'gdc cd y nghia vdi ttong sd'trung binh cua bootsttapping, vi hau he't trpng sd cua cdc bie'n ddc lap deu nam tiong khoang tin cay 95%. Nhtf vay, cac tfdc Itfdng trong rad hinh cd thl kd't ludn Id ddng tin cay.
Qua Bang 3, nhdm tdc gia rut ra cdc ke't luan: Hau het cdc nhdn td' deu tac ddng cd y nghia tho'ng ke d dp tin cay 95% va 99%. Nhtf de xud't ban dau, gia thuye't HI, H2, H3, H4 dtfdc chap nhdn (cd he sd tac dpng dtfdng), ridng gia thuye'i H5 bi bde bd 5. Theo dd, cdc thanh phan cd he sd'anh htfdng lan Itfdt la 0.294; 0.156;
0.094; 0.125.
Ttf kd't qua tren, ta cd the rut ra phtfdng trinh v l stf ldc ddng cua cac TNXH de'n stf thanh cdng kinh doanh cua doanh nghiep nhtf sau:
BUSU = 0.294 X ECOCSR + 0.156 x ETHCSR + 0.094 X LEGCSR + 0.125 x PHICSR
KET LU^SiN VA MQT S6 DE XUAT Ke't qua nghien ctfli cho tha'y 4 nhan Id': Trach nhiem ve kinh te; Trdch nhiem phap ly; Trach nhidm ve dao A\ic; Trdch nhiem thidn nguydn tac ddng de'n stf thdnh cdng kinh doanh cua doanh nghidp d mtfe y nghia thd'ng kd 5%.
Ttf ke'l qua nghien ctfu tten, nhom tac gia de xua't mpt so'bien phap gia tang stf thanh cong kinh doanh ciia doanh nghiep nhtf sau:
Mgt Id, ndng cao nhdn thffc ve TNXH vd lgi ich cua TNXH mang Igi cho cdc td chffc. Tdng stf nhdn thtfe ve TNXH phai bat dau ttf ngtfdi dtfng dau cdc cong ty hodc nha quan ly, bdi tam nhin va quyd't dinh cua hp cd anh htfdng Idn de'n ca chid'n Itfdc kinh doanh lan hieu qua hoat ddng cua td chtfc.
Hai Id. de xudt chien lugc ddi bgn dedp dung TNXH vdi cdc budc thich hap trong cdc giai dogn khdc nhau. Bdi, vide xay dtfng va thtfe hidn cde tidu ehuan TNXH ddi hdi Itfdng Idn nhan itfc va vat Itfc, nhilu khi vtfdt qud ndng Itfc eua edng ly.
Ba Id, xdy dffng mdt liin minh cdng dodn mgnh me. Cdng doan ddng vai trd quan ttpng la ngtfdi dai dien cua ngtfdi lao dpng trong rapt td chtfc. co tie'ng ndi trong cdc cudc dam phdn v l vide dtfa ra cac dieu khoan va dieu kien ldm viec cho ngtfdi lao dpng. Do dd, stf hien didn eua td chtfe edng dodn la mdt khia canh Ihie'l yeu cua TNXH tong hpp.G
TAI LI^U THAM KHAO _ _
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