Trach nhiem xa hoi
cua cac doanh nghiep det may nho va viifa tai TP. Ho Chi Minh
MAI TRQNG KIEN*
Tom tat
Bdi bdo Id kit qud cda viec tien hdnh khdo sdt 185 mdu doanh nghiep det may nhd vd viia tai TP. Ho Chi Minh, sau dd thUc hien phdn tich thdng ke md td, kiem dinh chdt luang thang do, he sd tin cay Cronbach's Alpha, phdn tich hoi quy tuyen, phdn tich nhdn td khdm phd (EFA).
Ket qud nghien ciiu cho thdy, trdch nhiem xd hoi cda cdc doanh nghiep det may nhd vd vUa dang chiu dnh hudng cua cdc yeu td: (i) Mdi trudng canh tranh; (ii) Mdi trUdng ndi bd; (iii) Lanh dao doanh nghiep; (iv) Mdi trudng vi md.
Txi khoa: mdi trudng canh tranh, mdi trudng ndi bd, trdch nhiem xd hdi
Summary
The article is the result of conducting a survey of 185 small and medium textile enterprises in Ho Chi Minh City, then performing descriptive statistical analysis, scale quality testing, Cronbach's Alpha reliability coefficient, linear regression analysis, exploratory factor analysis (EFA). The research results show that the social responsibility of small and medium textile enterprises is influenced by the following factors: (i) Competitive environment; (ii) Internal environment; (iii) Business leaders; (iv) Macro environment.
Keywords: competitive environment, internal environment, social responsibility
GI61 THIEU di, ma cdn tang them. Nhiing ldi Ich doanh nghiep thu difdc khi thu'c hien trach nhiem xa hgi, bao gdm: giam Tren the gidi, dd'i vdi cac nu'dc cd chi phi, tang doanh thu, tang gia tri thifdng hieu, giam nen kinh te thi tru'dng phat trien, trach ty le nhan vien thdi viec, tang nang suat va them cd hdi nhiem xa hdi khdng cdn la van de xa tiep can nhiing thi trifdng mdi...
la. Cac doanh nghiep neu thiic hien Trong Quy hoach phat trien nganh Cdng nghiep td't trach nhiem xa hdi ciia minh se dat Det may Viet Nam den nam 2020, tam nhin de'n du'dc mot chiJng chi qudc te' hoac ap nam 2030 ban hanh ngay 11/04/2014, Bg Cdng dung nhiing bg Quy tac ling xiJ (Code Thifdng da neu rd quan diem: "Phat trien nganh det of Conduct hay ggi tat la CoC). Trong may phai gan vdi bao ve mdi trufdng va xu the' dich bdi canh toan cau hda hien nay, nhiing chuyen lao ddng ndng nghiep, ndng thdn; chuyen ngifdi tieu diing, nha dau tu', nha hoach manh san xuat i\i gia cdng sang mua nguyen lieu, dinh chinh sach va cac td chiic phi chinh ban thanh pham, dam bao nang cao chat lu'dng, phu tren toan cau ngay cang quan tam da dang hda cac mat hang xuat khau va lay xuat hdn tdi anh hifdng ciia viec toan cau hoa khau lam phu'dng thiic cd sd cho sii phat trien cua dd'i vdi quyen ciia ngu'di lao ddng, mdi nganh...". Nhif vay, cd the ndi, trach nhiem xa hgi trifdng va phiic ldi cdng ddng. Nhiing doanh nghiep (Corporate Social Responsibility doanh nghiep khdng thiic hien trach CSR) la mot yeu to' quye't dinh hanh vi ciia ngu'di nhiem xa hdi cd the se khdng cdn cd tieu diing tren thi tru'dng det may. Vi the, CSR la hdi tiep can thi tru'dng qudc te'. cau thanh quan trgng trong viec xay dufng "ldi the' Thifc te da chi ra rang, doanh nghiep canh tranh ben viing" ciia cac doanh nghiep det may nao thlic hien tdt trach nhiem xa hdi, thi ndi chung, doanh nghiep det may nhd va viia tren ldi Ich cua hg khdng nhiing khdng giam dia ban TP. Ho Chi Minh ndi rieng.
* ThS., Trifdng Dai hoc Gia Djnh I Email: [email protected] Ngdy nhan bdi: 21/08/2018; Ngdy phdn Men: 10/12/2018; Ngdy duyet ddng: 18/12/2018
Economy and Forecast Review 1 1
HINH: MO HINH NGHIEN CCfU DE X G A T
Lanh dao DN
Moi trudng DN Moi trudng canh tranh
Moi trudng vT mo
CSR
Ngu6n: Tac gia dS xuat
CO SOf LY THUYET VA MO HINH NGHIEN CLfU
Ctf SOf ly thuyet
Thuat nga CSR du'dc de cap tif nhiing nam dau the ky XX. Ngay tuf nam 1973, Keith David da dufa ra khai niem: "CSR la sii quan tam va phan ling ciia doanh nghiep vdi cac van de vifdt ra ngoai viec thda man nhiing yeu cau phap ly, kinh te, cdng nghe".
Theo dd, CSR la "nhitng hdnh ddng nham ndng cao vi the canh tranh vd uy tin cda mot cdng ty" (Hill et al., 2007). Nhif vay, doanh nghiep su* dung CSR nhif la cdng cu chie^n lifdc de dap ilng siic ep tii thi trifdng va khach hang vdi cac hanh ddng vufdt hdn quy dinh ciia luat phap ve mdi trifdng, xa hgi (Carroll
&Shabana, 2010).
Mintzberg (1983), vdi cai nhin sau sac hdn, cho rang, CSR da trd thanh phan khdng the thieu trong chie^n lu'dc doanh nghiep. Ndi mot each khai quat, chien lufdc CSR la viec lien ket CSR vdi chien lufdc doanh nghiep de tao ra ldi the canh tranh.
Husted va Allen (200 i) dinh nghia chien lufdc CSR la "dinh vi cda doanh nghiep cd quan tdm den cdc chd de xd hdi de dat mvic tieu xd hdi ddi han vd tao lai the canh tranh
Theo Freeman (1984), ly thuyet cac ben hiiu quan nham trgng tam vao hai cau hdi sau. Dd la muc tieu cua doanh nghiep la gi va trach nhiem ciia doanh nghiep phai thlic hien dd'i vdi cac ben hffu quan nhif the' nao?
De tra ldi, ly thuyet nay chi ra rang, gia tri kinh te'du'dc tao ra do con ngifdi phd'i hdp va hdp tac vdi nhau mot each tuf nguyen; nha quan tri phai phat trien quan he, thlic day cac ben hiiu quan va tao ra cac cdng ddng de mgi ngifdi cd gang d miJc tdt nhat tao ra gia tri cho doanh nghiep.
^ Savage va cdng sif (1991) da d^a ra each nhin khac ve cac ben hu\i quan. Theo dd, cac ben hiiu quan du'dc chia thanh bdn nhdm can cii vao tinh hdp tac vdi doanh nghiep va nguy cd cho doanh nghiep.
Theo Hart (1995), trach nhiem mdi tru'dng se tao ra ngudn liic va nang liic dem lai ldi the canh tranh ben vifng cho nhiing loai doanh nghiep nhat dinh.
Porter va Kramer thi lai cho rang, CSR theo quan diem chien lu'dc that sii nen tap trung vao nhiing ITnh
viic ke^t hdp ldi Ich kinh te' va xa hdi va ndi cac cdng ty ap dung nhiing ngudn liic rieng biet cua minh de giai quyet cac van de xa hdi. Hg cho rang, nhiing ITnh viic nhif vay ham y sif cai thien ve bdi canh canh tranh - cai thien cac dieu kien vi the cua doanh nghiep bang each tan dung nhiing nang liic ddc dao cua minh.
Nhu' vay, md hinh nay cho tha'y sii tac ddng qua lai giiia doanh nghiep va xa hoi tren sii phdi hdp cua hai each nhin nhan:
tii ben trong va ttt ben ngoai.
Nhin sau hdn trong md hinh cua Porter va Kramer (2006), can chu y trufdc het den lien ket "trong ngoai": diing each tiep can chudi gia tri de phan tich anh hifdng xa hgi cua doanh nghiep. Sau do, la mdi Hen ket "ngoai trong": diing mo hinh kim cifdng de phan tich anh hifdng xa hdi den tinh canh tranh cua doanh nghiep.
Tac ddng den hoach dinh chien lifcJc CSR, bao gdm: cac yeu td ben trong va ben ngoai doanh nghiep. Dd la cd hgi thi tru'dng, ngudn liic ben trong va nang liic cua doanh nghiep, gia tri doanh nghiep, cau triic nganh va cac ben hiiu quan.
Cac yeu to' nay se ket hdp vdi nganh kinh doanh cdt ldi cua doanh nghiep (Burke & Logsdon, 1996; Husted, 2000).
Cac chifdng trinh hanh ddng cua doanh nghiep phai giai quyet dufdc cac chu de xa hdi, chien lifdc difdc hoach dinh vdi viec dat trgng tam vao khia canh xa hoi ciia bdi canh canh tranh, tac dgng xa hoi ciia chudi xa hdi va cac chii de xa hoi chung (Porter & Kramer, 2006).
Udayasankar (2008) cho rang, co bang chiing cho tha'y, chien lu'dc CSR giiip doanh nghiep nhd va viia tao nen ldi the diia tren khac biet hda va tang Icfi the de tiep can ngudn liic.
MO HINH VA GIA THUYET NGHIEN CLfU
Tren cd sd cac nghien ciIu tru'dc do, tac gia xay dilng md hinh nghien ciiu nhuf Hinh, vdi cac gia thuyet nghien ciiu, nhu* sau:
HI: Hieu biet CSR va mong mudn ciia lanh dao doanh nghiep anh hifdng thuan chieu de'n boat ddng CSR cua doanh nghiep det may nhd va vifa tai TP.
Hd Chi Minh {+).
H2: Mdi tru'dng ndi bd doanh nghiep cd siic ep anh hifdng thuan chieu den hoat ddng CSR ciia doanh nghiep det may nhd va viia tai TP. Hd Chi Minh (+)•
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Kinh te va DuT baoKiiihlc va DlT bao
H3: Mdi tru'dng canh tranh cd silc ep anh hu'dng thuan chieu den boat ddng CSR cua doanh nghiep det may nhd va vifa tai TP. Ho Chi Minh (+).
H4: Mdi trifdng vT md cd silc ep anh hifdng thuan chieu den boat ddng CSR cua doanh nghiep det may nhd va viia tai TP. Hd Chi Minh (+).
Phrftfng phap nghien ctfu
De cd so' lieu nghien ciIu, tac gia da thlic hien khao sat 200 doanh nghiep det may nhd va vufa tai TP. Ho Chi Minh. Nghien ciiu suf dung phu'dng phap chgn mSu thuan tien. So' phieu thu ve va hdp le de xiJ ly la 185. Thdi gian nghien ciIu: til thang 03-04/2018 (Bdi viet sd: diAng cdch viet so thdp phdn theo chudn qudc te).
KET QUA NGHIEN CLfU
Md hinh nghien cilu vdi 4 nhdm nhan td, vdi 20 bie'n quan sat tac ddng den CSR cua doanh nghiep det may nhd va viia. Trifdc bet, ket qua ciia kiem dinh KMO va Barlett vdi he sd KMO = 0.912
>0.5 va Sig. = 0.000 cd y nghTa ve mat thd'ng ke. Dieu nay cho tha'y phan tich EFA la phii hdp.
Tiep den, ket qua cua ma tran nhan to' xoay cho tha'y tat ca cac bien thda man dieu kien he sd' tai nhan td' > 0.4 (Bang 1). Cac bien trong tUng nhdm nhan td'cd tifdng quan manh vdi nhau va phU hdp vdi md hinh nghien ciIu.
Bang 2 cho thay, cac he so' beta deu cd gia tri > 0. He so' R- dieu chinh (Adj R squared) cd gia tri = 0.722 vdi p = 0.000 (cd y nghTa thd'ng ke d miic y nghTa 0.01). Dieu nay phan anh cac bien ddc lap trong md hinh giai thich du'dc 72.2%
sil thay ddi cua bie^n phu thugc.
He so'beta cho tha'y, cac bie'n ddc lap cd mdi quan he thuan chieu vdi bien phu thudc. Tat ca cac bien deu cd y nghia ve mat thd'ng ke d mile 0.01, trii bien ve so' nam boat ddng doanh nghiep. Cd the sap xep cac yeu td theo mile do giam dan, nhuf: (i) Mdi tru'dng canh tranh; (ii) Mdi trifdng ndi bg; (iii) Lanh dao doanh nghiep; (iv) Mdi trifdng vT md. Bie'n quy md cd anh hu'dng de'n CSR cua doanh nghiep, trong khi do sd nam thanh lap khdng cd anh hifdng cd y nghTa ve mat thd'ng ke.
Vdi ke^t qua hdi quy tuyen tinh cd du'dc, phu'dng trinh hdi quy difdc viet lai nhu' sau:
BANG 1: MA TRAN NHAN TO XOAY ROTATED COMPONENT MATRIX Rotated Component Matrix"
ct3 ct6 ct5 ct4 ctl ct2 nb4 nb6 nb3 nb2 nb5 nbl
Idl ld2 ld4 ld3 vm2 vml vni3
Component 1
.801 .791 .773 .720 .654 .638
2
.770 .722 .717 .708 .701 .588
3
.829 .828 .750 .744
4
.844 .788 .707
BANG 2: KET QUA HOI QGY TUYEN TINH Coefficients"
Model
(Constant) Id
nb ct vm age_ent Innoemp
Unstandardized Coefficients B
1.874 .156 .339 .375 .154 .002 .103
Std. Error .098 .031 .031 .034 .031 .003 .025
Standardized Coefficients
Beta
.202 .438 .485 .199 .022 .214
t
19.030 5.089 10.937 10.977 4.908 .482 4.121
Sig.
.000 .000 .000 .000 .000 .630 .000
Collinearity Statistics Tolerance
.958 .941 .771 .920 .759 .559 a. Dependent Variable: csr
VIF
1.043 1.063 1.296 1.087 1.317 1.789
Ghi chii: csr: bien CSR cija doanh nghiep; Id: bien lanh dao doanh nghiep; nb:
bien moi tru'dng npi bo doanh nghiep; ct: bien moi trUdng canh tranh doanh nghiep;
age_ent: bie'n so'nam hoat dong doanh nghiep; Innoemp: bie'n quy mo doanh nghiep.
Nguon: Tinh toan ciJa tac gia
Economy and Forecast Review
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csr = L874 + O.I56ld + 0.339 nb + 0.375ct + 0J54vm KET LUAN
+ O.I03lnnoemp , Cd the ndi, cac ket qua phan tich dinh lifdng ung hg Bai bao cho thay trach nhiem xa hoi
cac gia thuyet nghien cilu. Mile dd anh hifdng cua bie'n cua cac doanh nghiep det may nhd va vifa mdi tnfdng canh tranh la cao nhat. Dieu nay hoan toan TP. Hd Chi Minh dang chiu anh hifdng phan anh diing thifc te. Bdi le, det may la nganh cd chudi cua cac yeu td ben trong va ben ngoai cung ling toan cau va bi dan dat bdi khach hang. Chinh doanh nghiep. Mac dii vay, vai trd cua cac cac cdng ty mua hang (tap doan da qudc gia) ap dat cac nhan td nay khdng hoan toan gidng nhau.
quy tac CSR cho toan bd chuoi. Do dd, CSR du'dc coi Dd'i vdi mdi doanh nghiep, sufc ep tif la giay thdng hanh di vao nhieu thi trufdng may tren the phia mdi tnidng vT md, bao gdm: Chinh gidi va trong nganh may ciing cd nhieu tieu chuan CSR. phu va cac ben Uen quan cd anh hu'dng, Nham kiem dinh su' phii hdp cua md hinh, tac gia tuy mile do khdng nhieu dd'i vdi CSR. Cac sii dung phan tich ANOVA. Ket qua ANOVA cho nghien ciiu d tren cho thay, anh hiidng cua tha'y, mile y nghTa cua kiem dinh F rat nhd. Cu the: F = cac nhan to Mdi tru'dng vT md se la yeu cau 80.793 vdi mUc y nghTa Sig. = 0.000, bac bd gia thuyet tdi thieu de doanh nghiep thilc hien CSR.
HQ. Dieu nay cho tha'y, md hinh hdi quy phu hdp vdi Trach nhiem xa^ hdi cua cac doanh tap dii lieu va cd the suy rdng cho tdng the. nghiep det may nhd va wHa. tai TP. Ho
Ve kiim dinh da cdng tuyen cua md hinh, dBang 2 ve ket Chi Minh tac dgng bdi cac nhan td: (i) qua hdi quy cho thay, he sd phdng dai phifdng sai (Variance Mdi trufdng canh tranh; (ii) Mdi tru'dng Inflation Factor - VTF) cua tat ca cac bien deu < 10. Do dd, ndi bg; (iii) Lanh dao doanh nghiep; (iv) cd the bac bd gia thuyet md hinh bi da cdng tuye'n. Mdi tru'dng vT md. •
TAI LIKU THAM KHAO
1. Thu tu'dng Chinh phii (2014). Quy hoach phdt trien ngdnh Cdng nghiep Det may Viet Nam den ndm 2020, tdm nhin den ndm 2030, ban hanh kem Quyet dinh sd 3218/QD-TTg, ngay 11/04/2014
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J.1468-2370.2009.00275.X
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6. Freeman, R. E. (1984). Strategic management: A stakeholder approach, Boston, MA: Pitman 7. Keith Davis (1973). The Arguments for and against corporate social responsibility, Academy of Management Journal, 14(22)
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9. Hart, S. L. (1995). A natural-resource-based view of the firm. Academy of Management Review, 20(4), 986-1014
10. Henry Mintzberg (1983). The case for corporate social responsibility, Journal of Business Strategy, 4(2), 3-15
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Society, 39(\),24-4S
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Kinh te va DiT b^o
