Thu'c hanh trach nhiem xa hoi
• • •
vdi ngu'di lao dong cua cac doanh nghiep cong nghiep Phu Tho
* VO THI PHCrciMG LAN' Tom tgt
Qua khdo sdt 253 doanh nghiip cdng nghiip tgi ttnh Phd Thg, ldc gid nhgn thdy cd md'i quan hi dffdng giffa thuc hdnh trdch nhiim xd hgi (TNXH) vdi ngUdi lao ddng vd hiiu qud tdi chinh ciia doanh nghiep cdng nghiep thdng qua cdc chl tieu tdi chinh ROA vd ROE. Trong dd, nhdn td'Diiu kien ldm viic vd bdo trgxd hdi cd dnh hudng ldn nhdi din hieu qud tdi chinh cua doanh nghiip.
Tii khoa: trdch nhiim xd hgi, ngUdi lao dgng, doanh nghiep cdng nghiip, ttnh Phu Thg Summary
Through a survey of 253 indusirial enterprises in Phu Tho province, the author identifies a positive relationship between social responsibility to employees and financial performance of these enterprises through ROA and ROE criterias. In particular, factor of Working condition and social protection creates the strongest Impact on their financial performance.
Keywords: social responsibility, workers, industrial enierprises, Phu Tho province Giai THIEU
Hoi nhap kinh te'mang den eho doanh nghigp Viet Nam nhilu cC hdi Idn, tuy nhien doanh nghiep cung dd'i mat vdi khdng it nhffng thach thffc de tie'p can thi tru'dng, chie'n thang eae dd'i thii eanh tranh. Ben eanh hang rao thud' quan, doanh nghiep cdn phdi ddp ffng nhieu dieu kien phi thud' nhff Heu ehuan thffc hien trach nhiem vdi mdi trffdng, vdi ngu'di lao ddng. Dd' doanh nghiep nhan thiJc diroc ldi ich khi thffc hien Hdch nhiem nay, tdc gia tie'n hanh nghien cffu tac dgng eua thffc hien TNXH vdi ngffdi lao ddng tdi hieu qua tai chinh eiia doanh nghiep, tff dd nang eao sff hieu bie't va khuyen khich cac doanh nghiep thffc hidn TNXH vdi ngffdi lao ddng.
CO sd LY THUYET vA PHU'DNG PHAP NGHIEN CLfU
Casdly thuyit TNXH cua doanh nghiep Thuat ngff TNXH ciia doanh nghiep
xuat hien Idn ddu tien vao ndm 1953 khi Bowen cdng bd'cudn saeh "TNXH ciia doanh nhdn" nham muc dich tuyen truyin va kdu goi ngufdi quan ly tai san khdng lam ton hai den ede quyen va ldi ich cua ngffdi khac, kdu goi Idng tff thidn nham bdi hoan nhffng thidt hai do doanh nghidp lam ton hai cho xa hdi. Sau dd, ehu de nay da dufdc eae nha nghidn cffu quan tdm va ed rd't nhieu edng bd'ciia cdc nha nghien cffu, eiing vdi dd Id sff thay dd'i khdi niem TNXH doanh nghidp theo thdi gian, the hien tai Bang 1.
Nhff vdy, ed ra't nhieu cdc quan diem khde nhau ve khai niem TNXH doanh nghiep. Tuy nhien, khdi nidm dffde sff dung rdng rdi va nhilu ngffdi bie't de'n nha't la eiia WBCSD (1999). Ddy la mot khdi niem bao trum va phil hdp trong bdi eanh phat trien bdn vffng va hdi nhap kinh te'qud'c td'bidn nay. Trong nghien cffu nay, tdc gia eiing tie'p cdn khai niem TNXH theo gdc nhin ciia WBCSD
Thffc hien td't TNXH doanh nghiep khdng chi giup ban than cdc doanh nghidp hodn tbdnh nghTa vu vdi cac ben Hdn quan, ma cdn Iam tang ndng Iffc canh tranh ciia doanh nghiep, giam thieu cdc ehi phi phat sinh trong qud trinh hoat ddng de tff do gia tdng ldi nhudn, ddng gdp vao sff phdt trien ben vffng cua doanh nghidp. Theo yeu eau cua bd Hdu chud'n ISO 26000, ndi ham TNXH eiia doanh nghiep dd'i vdi ngffdi lao ThS,, Tru'dng Dai hoc Cong nghiep Viet Tri
t^gdy nhqn bdi 07/04/2019; Ngdy phdn l7ien: 20/04/2019; Ngdy duyet ddng: 23/04/2019
93
TT 1 2 3
4
5
BANG 1 T a c ^ a Bowen Freedman CaiToll
WBCSD
Iniemalional Organization for Standardization
m m 1953 1970 1999
1999
2007
KHAI NIEM TNXH DOANH NGHIEP Khai m&m TNXH doanh netu^p TNXH doanh ngliiep la cac chinh sach. quye't dinh va 3anh done phu hop v6i muc dich va gia tri cua xa hoi Doanh nghiep chi co mot trach nhiem duy nhat la loi da tioa loi nhuan cho cac co dons
TNXH doanh nghiep bao gom lat ca cac van de kinh te', phap ly, dao diJc va cac ky vong tiic thdi ma sa hoi quan tam doi vdi mot to chiJc d mdt thdi diem nhat dinh TNXH doanh nghiep la cam ket cua doanh nghiep ddng gdp cho viec phai trien kinh te ben sning thong qua vi6c tuan thu chuan mile \e bao ve moi tnldng, binh ding gidi.
an toan lao dpng, quyen ldi lao dgng, tra lu'dng cong bSng, dao tao va phat trien nhan vien, phat trien cdng dong. bao dam chat Iifdng san pham... theo each c6 ldi cho ca doanh nghiep cung nhiT phat trien chung cua xa hoi TNXH doanh nghiep la trach nhiem cua mgl to chile vdi tac dgng cua cac quyet dinh va cac boat done cua nd do'i
\"di xa hgi \'a moi tru'dng thong qua hanh vi minh bach vk dao du'c phu hop vdi sif phat trien ben vffng \'a phuc ldi cua xa hgi. cd tinh den stf mong ddi ciia cac ben lien quan. phU hdp \6i cac dao luat hien hanh va phii hdp vdi cac chuan mtfc \'e hanh \ i quoc te
quan he Iao d ^ g
HINH: MO HINH NGHIEN CCfU LY THUYET THt/C RANH TNXH VOI NGL'bl L.AO
DONG CUA DOANH NGHIEP
HIEU OU.A. TAI CHINH CUA DOANH NGHIEP {ROA, ROE)
ddng bao gdm eae tieu chi: (1) Viec lam va mdi quan he lao dpng: (2) Dieu kien lam vide va bao trd xa hoi:
(3) Dd'i thoai xa hdi; (4) Sffe khoe vd an toan tai ndi Iam vide; (5) Phat trien con ngffdi va ddo tao tai ndi lam viec.
Hieu qud tdi chinh cua doanh nghiep
Hieu qua tdi chinh Id gid tri thu dffdc khi bd vd'n dau tir. Cd nhieu thffde do phdn dnh hieu qua tai chinh, tuy nhien theo nghien cffu cua Yabei Hu va Shigemi Izumida (2008). cde ehi tieu Idi nhudn dffdc sff dung nhieu nhd't bao gdm ROA va ROE.
Md'i quan hf giffa TNXH vd hieu qud tdi chinh cua doanb nghiip
Nhieu lap luan iing hd TNXH doanh nghiap khang dinh rang, bang cdch thffe hidn eac sang kie'n TNXH doanh nshiep. cdc cdng t>' cudi eung se nhdn dffdc Idi nhuan cao "hdn Famiyeh (2017). Hategan & Curea- Pitorae (2017) cung eho rang, cdc doanh nghiep cd die hffcing Idi ca ve tai chinh va phi tai chinh tff boat ddng TNXH doanh nghidp.
Ngi/cfc lai, Peng & Yang (2014) da kiem tra aiih hu'dng cua TNXH doanh nghiep dd'i vdi hieu qua tai cliinh ciia doanh nghiep va nhdn thd'y mdi quan hd deu effc giffa TNXH doanh nghiep va hieu cua tai chinh ciia doanh nghiep.
Trai ngffdc vdi cae kit qua tren, nghidn cffu eua Ullmaim (1985) da du'a ra ke't luan, hau nhff khdng tdn tai mdi quan he giffa TNXH doanh nghiep va hieu qua tai ehinh eiia doanh nghiep.
Mo hinh nghien cffu
Qua khao Iffde nhffng nghien culi tnfdc day, tac gia de xua't md hinh gdra 5 nhdn td ve thffc hanh TXNH vdi ngffdi Iao ddng cd anh hffdng de'n hieu qua tai chinh eua doanh nghiep. do la: Viec lam va md'i quan he lao ddng (VLAM); Dieu kien Iam viec va bao trd xa hdi (DKLV);
Dd'i thoai xd hdi (DTHOAI): Sffe khoe va an loan tai ndi lam viec (SKHOE);
Phdt trien eon ngffdi va dao tao tai ndi lam vide (DTAO). Md hinh nghien cffu dffdc the hien qua Hinh.
Cdc gia thuyet nghien effu dffdc phat bieu nhif sau:
HI: Viec Iam va cdc moi quan he Iao ddng tac ddng tich cffe de'n hieu qua tai chinh ciia doanh nghiep;
H2: Dieu kien Idm vide va bao trd xa hoi tdc dong tich cffe de'n hieu qua tai chinh ciia doanh nghiep:
H3: Dd'i thoai xd hdi tde ddng tich cite den hidu qua tai chinh eua doanh nghiep;
H4: Sffe khoe va an toan tai ndi lam viec ed tac ddng tich cifc de'n hieu qua tai chfnh cua doanh nghidp;
H5: Phat trien eon ngffdi va ddo tao tai ndi Idra viec tdc ddng tich cffe de'n hieu qua tai chinh eiia doanh nghiep.
Phiidngphdp nghien cffu Tde gia da tie'n hanh dieu tra xd hdi hoc dd'i vdi cac nhd quan ly cd'p cao trong cdc doanh nghiep cdng nghiep tai 13 huyen. thi cua tinh Phu Thp. Cudc dieu tra dffpe tie'n hanh tff thang 4 de'n thang 6 nam 2018 thdng qua binh thffc dieu tra tnfc tie'p bang bang hdi. Tong cdng cd 253 ban tra Idi day du du'dc xff ly va sff dung cho qua tnnh phdn tieh.
Nohien cffu sff dung thang do Likert 5 diem vdi i - hoan toan khdng ddng ^ vd 5 - hodn toan dong y. Tdc gia sff dung phan mem SPSS 18 de xff Iy vd phan tieh dff heu thdng qua phan tich nhdn td' kham pha (EFA), kiem tra do tin edy cua thang do bang he sd' Cronbach's Alpha va phdn tich hdi quy tuye'n iinh.
94
KET QUA NGHIEN CLfU VA THAO LUAN
Phan tich EFA
Theo Bang 2, he sd KMO = 0,786 >
0,5. Nhff vdy, quy md mdu dieu tra du di^u kidn thich hdp de tie'n hdnh phdn dch EFA. Kiem dinh Bardett eho gid tri P-value = 0,00 < 6,05 (hay 5%), nen ede bie'n quan sat ed tffdng quan vdi nhau ttong tong the. Nhff vay, mdu nghidn cffu va cac bien quan sat la phii hdp de tie'n hanh phan tich EFA.
Bang 3 eho thd'y, vdi 26 bie'n quan sdt CO the rdt trich difde 5 nhdn to' ehinh danh gia thffc hanh TNXH cua doanh nghiep vdi ngffdi lao ddng. 5 nhan to nay giai thich dffdc 55,753% sff bie'n thien eua bd dff heu.
Theo ke't qua ma trdn xoay cdc nhan td, cac bien quan sat: DTA05, DTA06, VLAM5, SKH0E7, SKH0E6 khdng ed hd so' tai nhdn to' Idn hdn 0,5. Vi vay, tae gia loai bo 5 bie'n quan sdt nay khdi phdn tich EFA. 21 bie'n quan sdt cdn Iai nit trich dffdc 5 nhan to danh gid thffc hanh TNXH cua doanh nghiep vdi ngffdi lao ddng nhif de xud't ban d^u. 5 nhan to nay giai thich dffdc 68,593% sff bie'n thidn cua bd dff heu.
Bdnh gid dd tin cay cua thang do Theo ket qua nghien cffu ciia tdc gia, gia tri Cronbach's Alpha cua ta't ca cac bie'n quan sat deu ldn hdn 0,7, di^u nay cho tha'y td't ca cdc bid'n deu cd dd tin edy ddi vdi md hinh nghien effu.
Phdn tich hoi quy
Be ddnh gid anh hifdng eiia eac nhan Eo've thffc hanh TNXH ciia doanh nghiep vdi ngffdi Iao ddng de'n hieu qua tai chinh ciia doanh nghiep, tae gia tid'n hanh phan tich hdi quy vdi bie'n phu thudc Y la hidu qua tai chinh cua doanh nghiep (thi hien thong qua ROA va ROE) va 5 bieh ddc lap difdc xdc dinh trong phdn tieh EFA d tren. Md hinh hdi quy cd dang:
T = /?„ + ^^^VLAM + ppTAO + /ipmOAI + ^^SKHOE + fipKLV
Cic gia hi p lan lffdt la ede he so hoi quy. Md hinh hdi quy phan dnh anh hifdng cua eae nhdn to'tdi bie'n phu thudc difdc cho Id phii hpp khi ede he sd hdi quy cd y nghia (danh gia thdng qua kiem dinh y nghTa eua he so' hdi quy) va md hinh khdng cd hien tffpng da cdng tuye'n
Tdc dgng cdc nhdn to thffc hdnh TNXH ciia doanh nghiip vdi ngUdi lao dong di'n ROA
Theo Bang 4, gid tri hd sd xdc dinh R" = 0,451, cho bie't md hinh giai thich
B A N G 2: KlElvi D|NH K M O VA BARTLETT He so KMO ve sif phu hop cua guv md mau
Kiem dinh Bartlett Khi binh phu'dng Biic lu'dc P - value
0,786 2679,867 325 0,000
BANG 3: TONG % SCT BIEN THIEM DCTCiC GIAI THICH Bdi CAC NHAN TO
Nhan to
I 2 3 4 5
Hg sfT Eigenvalues
Tong 5,028 2,752 2,551 2,280 1,884
bi^n thign 19,340 10.585 9,811 8.771 7,246
% t i c h % stf bien
thien 19,340 29,926 39,736 48,507 55,753
Tdng binh phtfiAig hgs6'tai khi rut trich nbantfT T^ng
5,028 2,752 7.551 2.280 1.884
19,340 10,585 9,811 8,771 7,246
% tich Ifiy sifbi^n
thien 19,340 29,926 39,736 48,507 55,753
T^ng binh phU'ctng hg sfT tai khi xoav nhSn t&
Tdng 3.307 3,073 2,824 2,714 2,578
P , 7 I 8 11,819 10,861 10,439 9,916
% tich liiy sifbilfn
thign 12,718 24,537 35,398 45,837 55,753 Mguc Tong hdp ket qua nghien cu'u r u ; i
dffpe 45,1% sff bien ddng ROA la do anh hffdng cua ede nhan td' thffe hanh TNXH cua doanh nghiep vdi ngffdi lao ddng.
Ke't qua hoi quy tdc dpng ciia cdc nhdn td' thffc hanh TNXH eiia doanh nghiep vdi ngffdi lao ddng de'n ROA the hien d Bang 5. Theo do, cdc nhdn tddeu cd P-value
< 0,05, nhff vay cdc nhdn td' vl thffc hanh TNXH cua doanh nghidp deu cd tac ddng tdi ROA. Cdc hd sd'hdi quy deu ed gid trj dffdng, chffng to eae nhan to' ve thffc hdnh TNXH etia doanh nghiep vdi ngffdi Iao ddng ed tde ddng thudn chieu den hieu qua tai ehinh ciia doanh nghiep. Tuy nhien, nhan to' DTHOAI cd P-value
= 0,312 > 0,05, VI vdy, nhan to' nay khdng tdc ddng de'n hidu qua tai chinh eiia doanh nghiep. Phffdng trinh dffdc vie't lai nhff sau:
Y (ROA) = 0,308DKLV + 0,284SKHOE + 0.245VLAM + 0.220DTAO
Tdc dgng cdc nhdn td thffc hdnh TNXH cua doanh nghiep vdl ngUdi lao dgng di'n ROE
Theo Bang 6, gid tri he sd' xdc dinh R- = 0,34, cho bie't 34% sff bie'n ddng ROE eiia doanh nghiep la do anh hffdng bdi eac nhan td'thffc hanh TNXH cua doanh nghiep vdi ngu'di lao ddng.
Tff ke't qua Bang 7, nhin chung eac nhdn td' ve thu'c hanh TNXH ciia doanh nghiep vdi ngffdi Iao ddng deu cd gid tri P-value nhd hdn mffc y nghia 0,05. Ndi cdch khac, cae nhdn to' ve thifc hanh TNXH vdi ngffdi lao ddng deu cd tde ddng tdi hieu qua tai ehinh eiia doanh nghidp. Cac he sd' hoi quy deu cd gid tri dffdng, chffng td cdc nhdn to' ve thffc hanh TNXH vdi ngffdi lao ddng ed tdc ddng thudn chieu de'n hieu qua tdi chinh cua doanh nghiep. Tuy nhien, nhdn to' DTHOAI cd gid ffi P'Value = 0,629 < 0,05, vi vay, nhan td'nay khdng tdc dgng de'n hieu qua tdi chinh ciia doanh nghiep.
Md hinh hoi quy dffdc vie't lai nhu sau:
Y (ROE) = 0.259DKLV + 0,233SKHOE + 0,229DTAO + 0,2I6VIAM
Tom Iai, eac ke't qua phan tieh d trdn cho thd'y, 4 nhdn td ve thffc hdnh TNXH vdi ngffdi Iao ddng cd
95
BANG 5: CAc GlA TR| THONG KE COA MO HINH HOI QGY R^ I IPi I Bd 16di d w ^ cm IB6 1mA
BANG 6: HE SO HO! QOY Mo hinb 1 1 chuan m a 1 1 B 1 ^ 1 , E r r o r 1 Beta
T S g . Da c o i ^ tnyen (
Tolerance 1 VIF C,-.>-r-.
\X.\.M ' DTAO ' SKHOE
DTHO.AI
• DKLV - : ? 3 . " i "
".0S.6 5." "9' S i^^
1 ^ > -
9.016 9J^5y 1.492]
iJ!62|
1.428!
1339i 1.449]
-i-.iviv 0-C«>:' 0.2-.=; 4.750! O.OuOl o.::o -.f'"' ''.'•''•'' 0.:^^ 5 . - - ","•"
0.050 -....- . - - - : 0.30S' 6020)0-0001
0-s37i l.!95' : . ; > i ' : . : ? "
:.-,: ..."--
0-910,1 1.099 BA>:G 7: cAC GlA TBI THONG KZ COA MO HIMH HOI QOY . Md ^sdt 1 R 1 R" 1
O.^i0'
R'S^ia^iab i B S e c b d H t C s 032^'
ffia mfilwa3i|
31.432S3I BANG 8: HE SO HOI QOY
, , . . , , He so boi quv •, ^ , . • M6 Mnh . dmSn boa 1 1 B Std. E r r o r i Brta
T ^ . Ba c&ng tuyea [ 1 ^ ' iTrferance! VIF , C-^-v---- -
\ ~ i \ '
^ - A Q
• SIvHC-
" ^ T > : O A :
::KI\
- i - , i < -
- -, -;:, -. -^-
•^ --=:
^-.--
-r."'-:
- ; .-.G -
: .^-^
-- -^;
^- ^-|-|
: --^
3-5;:
OJllf 0.22- 0.^33 0.026 0.259
-10.9S2! 0.000
- , > " > " . " • : • :
-;--- ...
-"-"- ."•"
0.-&5 o.tiiy -I."?: 0.000
1 :.S5"
'..~~~^
:..>-JZ
u.yi2 0.910
.195 -03"
.121 .096 -.099
3nh hffdng den hieu qua tai chlnh tai cac doanh nghiep eong nghiep tren dia ban Hiu Thp. do la: \'iec lam va moi quan hd lao ddng: Dieu kien lam \iec va bao trp
xa hdi; Sffe khoe va an toan tai ndi lam viee: Phat trien con ngffdi va dao tao tai ndi Iam viec. Cac gia thu\ et nghien cffu HI. H2. H i H5 dtfdc chap nhan.
Kd't loan
Ke'l qua nghien cffu da cung cap b&ng chffng cho tha'y, cd md'i quan he dffdng giffa thtfc hanh TNXH vdi ngffdi lao dong \ a hien qua tai chinh ciia doanh nghiep cdng nghiep Phu Thg thdng qua cac chi tieu tai chinh ROA va ROE.
Trong dd. DKLV anh hffdng manh dhit de'n ROA vdi he sd Beta = 0.308. tiep den la cac nhdn to' SKHOE. VLAM.
DTAO. DKL\" cung cd tac dgng ldn nha't den ROE \ d i Beta = 0,259. Tiep theo dd la nhan to' SKHOE. DTAO va cud'i cung la N'L.ANI.
Ke'l qua phan iich da iing hp cac ^ a thuyet nghien ciiXi dtfpe dffd ra ban ^ u va phan anh thtfc te'tai cac doanh n ^ e p cdng nghiep Phu Thg hien nay. Tuy nhien. ke't qua na> ciing eho tha'y. ngtfdi lao dgng tai eac doanh nghiep cdng nghiep Phu Thp mdi chi dffdc quan tam den cae che' dp Iffdng. thffdng. che' do nghi ngdi. cdn cdc van de ve sffe khoe, an toan tai ndi lam viee. dao tao de Ihich nghi vdi cdng viec mdi chtfa thtfe sff dffdc quan tdm dffng mffe. Do do, thdi giau ldi.
cae doanh nghiep cdng nghiep Phu Thp can sdm cd giai phap de cai Ihien cac nhan td'nav hdn nffa.Q
_ I A I LIEU I H A ^ I K H A O _
1. Bowen. H. R. 11953 l. Social responsibilities of the businessman. New York. Harper &. Row 2. Carroll. A. B. (1999). Corporate social responsibiiitv': evolution of a definitional construct Business & Society. 3Si 3 i. 2S6
3. Famiveh 12017). Corporate social responsibllin and firms performance: Empirical evidence.
Social responsibiliry Journal. 13. 390-M)6
4. Haiegan. C . Curea-Piiorac. R- (2017). Testing the Correlations between Corporaie Giving.
Performance and Finn Value. SusrainabiUiy. 9. 1-20
5. Internadonal Organization for Standardization (2007). ISO 26000 - Social responsibility 6- Jain. P.. Vyas. V. & Roy. .A. 120171. Explorffig the mediating role of mtelleenial capital and competitive advantage on the relation between social responsibilit> and fmancial performance m SMT<. Social Responsibiliry JoumaL 13(1). 1-23
". Milton Friedman (1970). Tlie Social Responsibilitv^ of Business is to Increase iis Profits. The New York Times Magazine. September 13
S. Peng. C. W.. &i Yang. M. L. (2014). The effect of corporate social performance on financial performance: The moderating effect of ownership concentration. Journal of Business Ethics. 25.33-51
9. LTImann. J. 119S51. Data in Search of a Theoiy: .A. Critical Examination of the Relationships amons Social Performance. Social Disclosure and Economic Performance of U.S. Fkms. Academy of Management Rciiew, 10. 5-lO-5:^
10. WBCSD (1999). Meeting Changing Expectations. Corporate Social Re spans }: -^
11. "^"abei Hu. Shigemi Izumida COOS i. Ownerdup Gmcenttation and Cxxporate Perfonri.mce: A Causal Anal\ sis with Japanee Panel Data. CwpOTate Governance: An buenuaional Re\iew. i6(4i. 342-358
