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TRACH NHIEM XA HQI CUA DOANH NGHIEP TRONG BOrCANH HIEN NAY
Liru NGOC L I E M
Trddi nhiem xd hgi dia doanh nghiep hiin nay dang trd thanh xu hi/6ng chi dgo trong vik k&na qiSa sdphdt Oien bin vifng vd gid trj cot Idi trong hogt dgng kinh doanh aia doanh nghiep, nhdm tgo nimgtgidtndiungdwdoanhnghi^vdchob}anxdhgi.TheolJzMaw,^dnhvienhgid6nggadntn
<Sa Tnmg tdm Moi tnidng the gi& (ho rang, sgphdt trim ben v&ng Idiong nhitng quan trgng cho cgng dong,chocAhanhtinh,md^ttrdftguantrgngdiosg&dnhcangdiacdcdoanhnghiep.Khinenkinbte ngdy mdt phdt tnin, cgnh tran/i gi&a cdc doanh nghiep se ngdy angph&c tgp vd gay gat thi cdc hogt dpngtitehientrddinhimxdhgisegiiipchodoanhnghiepgidmtiiieur6ira,xdydipigaytin,ndngcao danh tiaig, tif do mang Igi nhieu l^idi Idnh doanh dio doanh nghiep.
Tif khda- Trdch nhim xd hdi, Idnh dgo doanh ngbiep, ket quo kmh doanh
ISSUES OF SOCIAL RESPONSIBILITIES OF ENTERPRISES
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INTHECURRENT CONTEXT
Luu Ngoc Liem
Corporate social responsibility is now becoming a key trend in connecting sustainable development and the core values of business operations, in order to create a common value for businesses, and for ihe whole society. According to Liz Maw, a board member of the World Environment Center, that sustainable development is not only important to the community and the planet, but also important to the success of businesses.
As the economy develops, competition between businesses becomes increasingly complex and fierce, activities that demonstrate social responsibility will help businesses reduce risks, build credibility, improve reputation, thereby bringing many business benefits to the business.
Keywords: Social responsibility, business leadership, business results
Ngdy nhdn bah 2174/2020 Hgdyhodn thiSn bien tap: 5/5/2020 Ngay duyet dang: n/5/2020
Trach nhiem xa hoi va hoat dong cCia doanh nghiep
Cb rat nhieu dinh nghia khae n h a u ve ttach nhigm xa hpi (CSR). Mbi to chuc, cbng ty, ehinh p h u nhin nlian CSR dubi goc d o va quan diein rieng, p h u thubc vao dieu kign, dac diem va trinh dp phat tiien o i a minh.
CarroU (1991) d i o rang, CSR lien quan de'n viec hoat d g n g ciia mbt D N de eb lgi i d i kinh te, chap banh phap luat, dao diie va h b ttg xa hbi Chiu ttach nhiem xa bpi cb nghia la dat d u o c lgi n h u a n va tuan theo phap luat, la dieu kign u u tien hang i ^ u khi nbi ve dao diie a i a doanh nghigp (DN) va miie do ma DN h b tio eho xa hbi.
Hbi dbng Kinh doanh The gibi vi su phat tti&i ben
•viing cho rang, CSR a i a D N la cam ket a i a DN dbng gop eho •vigc phat tiien kinh te ben vting, thbng qua
•vige tuan thu chuan m u e ve bao ve mbi trubng, binh d a n g gibi, an toan lao dbng, quy'en lgi lao dgng, tta luong cbng bang, dao tao va phat trien nhan vten, pbat trien cgng dong, bao dam ehat luong san pham... tbeo each cb lgi cho ca D N d i n g n h u phat ttien ehimg eiia xa hgi.
Tir khi xuat hien khai nigm CSR den nay da eb rat nhieu nghien a i u khac nhau. Trong db, nghign eiiu ve mbi quan he giiia CSR va ke't qua kinh doarih (KQKD) a i a D N t h u hiit nhieu hoc gia. Tuy nhien, ket qua nghien euu lgi khae nhau, ehia thanh 4 nhbm n h u sau:
(i) N h b m tiiii nhat, bao gom eae nha nghign a i u : CarroU (1979), Klasen va cgng su (1996); A. Waddoek va B. Graves (1998); Russo va Fonts (1997); Sunpson va Kohers (2002); Lai va cbng su (2010); Saeidi va cbng su (2015)... deu tin va eung cap bang ehiing ve mbi quan h e ticb cue giua CSR va KQKD.
(ii) N h b m tiui hai, ket qua nghign euu cho tiiay, t h u e h a n h CSR se lam tang d u phi va giam ket qua kmh doanh o i a DN. Dai bieu eho n h o m nay gbm eac nha nghien ciiu: H o m e Friedman (1970, 2007); Handerson (2001); Reich (2008);...
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(iii) N h b m thii ba, cac nha ngbien cuu thupc n h b m nay cho rang, eb qua nhieu n h a n to gay nhieu moi quan h e giiia CSR va KQKD va d o do b i n g ehiing ve mbi quan hg nay rat m b nhat. Dai dien cho nhbm nay eb: Ulknan (1985); Me Williams va Siegel (2000); Girerd Potin va cpng s g (2013); Peng va Yang (2014);..,
(iv) N h b m thii tu, cae nha nghien cuu thupc n h b m nay cho rang, khbng co moi quan hg nao giiia CSR va KQKD. Dgi dien eho n h o m nay cb: O'Neill va cbng s u (1989); Kenneth L. Kraft va cong su (1990).
Nhin chung nhieu cong trinh nghien ciiu txuac day chi ra lpi ieh lau dai eiia DN thu d u p e kbi thuc bign tot CSR bao gbm: Giam ehi phi, tang d o a n b tbu, nang cao gia tri t h u o n g higu, giam ty le n h a n vien thbi vigc, thu hiit va giii chan lao dbng gioi, tang nang suat va them co hpi tiep can nhtrng thi truong mbi.
Nhan thiJTc chung ve kinh nghiem xa hoi d Viet Nam va ket quS nghien cCTu
Dii lieu thii cap cho thay, CSR duge gibi thigu vao nube ta thbng qua hogt dbng ciia cae cbng ty da quoc gia dau t u vao Viet Nam. Cac cbng ty nay t h u b n g xay d u n g eae bp quy tac iing xir va chuan m u c van hba kmh doanh cb ti'nh phb quat de cb the ap d u n g tien nhieu dia ban, tbi trubng khac nhau. Do do, nhiing npi d u n g CSR dugc cac cbng ty n u b e ngoai thue hien eb bai ban va dat duge hieu qua eao.
Dbi vbi DN trong nube, eae cbng ty xuat khau co le la doi tugng d'au tien tiep can vbi CSR, day la mbt ttong nhiing yeu cau d'au tien ma eae doi tae nube ngoat dat ra khi hen ket vbi cae DN. Muon ky ket hpp dong dai hgn vbi n h u n g DN nube ngoai thi eac cbng ty xuat khau phai thuc hien ngbiem tuc cac npi dung ciia CSR.
Tuy nhign, cbn mbt so tib nggi ttong viee thuc hien CSR tgi Vigt N a m n h u : Kbai nigm CSR van ebn mbi doi vbi rat rihi'eu DN trong cpng dong DN Vigt Nam, tiong khi db cac ben lien quan chua eb ke hogch dai h a n va ehien lugc khi trien khai cac chuong trinli CSR. Nang luc quan ly va kien thiic diujign mon tiong thue hign CSR b D N cbn han d i e . . .
De lam rb van d'g tren, tac gia tien hanh nghien euu
•viee thuc bien CSR eita cac DN tai vimg Dbng N a m Bb.
Dga vao ly thuyet CSR, tac gia thay rang, mb hrnh eae ben lign quan eiia Cannon (1994), gia thuyg't nghign ciiu n h u sau: HI - Trach nhiem ciia DN doi vbi nguoi cap tin d u n g (CSRl) cb q u a n he d u o n g vbi KQKD (TRC); H2 - Trach nhiem ciia DN doi vot nha cung cap (CSR2) cb q u a n he d u o n g vbi KQKD (TRC); H3 - Trach nhiem a i a DN dot vbi nha n u b e {CSR3) eo q u a n hg d u o n g vbi KQKD (TRC); H4 - Traeh nhiem eiia DN doi
vbi khach hang (CSR4) cb quan he d u o n g vbi K Q K L J (TRC); H5 - T r a d i nhigm a i a D N doi vbi ngubi lao dbng (CSR5) cb q u a n he d u a n g vbi KQKD (TRC); H6 - Trach nhigm a i a DN doi vbi cpng dong (CSR6) co quan h e d u o n g vbi KQKD (TRC); H 7 - Traeh n H e m o i a DN dbl vm mbi ttubng (CSR7) co quan he d u o n g vbi KQKD (TRC).
Mo hinh nghien ciJu: TRC = pO -n p1*CSR1 + p2*CSR2 -t- p3*CSR3 •(- (J4*CSR4 4- pS*CSR5 + p6*eR6 + p7*CSR7 + E
Trong db- TRC la Ket qua kinh d o a n h (bien p h u tiiupe), CSRi la TNXH cua D N (eac bien dpc lap, i = i - 7), pO la tung dp goc, pi la cae ttgng s b hoi qui (i = i - 7), E la ph'an du.
Dii h e u n g h i e n eiiu d u g c thu t h a p tir cae n h a q u a n tri tgi eae D N FDI ti'en dia b a n TP. H o Chi Minh cubi n a m 2018 t h b n g qua b a n g k h a o sat, bao gom:
t h a n h vien b a n giam doc, k g toan ttubng, cac t r u o n g p h b p h b n g . . .
Cae bie'n q u a n sat d u g e do l u b n g bang thang do Likert. Bien CSR dbi vbi n g u i n cap tin d u n g (CSRl) eb 5 bie'n quan sat; bie'n CSR2, CSR3, CSR4 va CSR6 cb 4 bien q u a n sat; bien CSR5 cb 6 bien q u a n sat; big'n CSR dbi vbi mbi trubng (CSR7) cb 6 bien q u a n sat.
XCfl:^ daiieu bdng phan mem SPSS
Ket qua p b a n tieh eho thay, p h a n Ibn nhirng ngubi tham gia khao sat la n h u n g n h a q u a n tri cap trung tto len va cb tham nign cbng tac tai d o n vi tif 1,5 nam ttb len. Do vgy, ket qua khao sat p h a n anh d a n h gia a i a cac n h a q u a n tti D N ve moi q u a n hg giiia CSR va KQKD o i a DN.
Vol dii Iigu 180 m a u q u a n sat dat yeu eau, gia tri trung binh thubc eae n h b m bie'n dbc lap dao dpng tir 3,1 den 4,45. Di'eu nay eho thay, p h a n Ibn nhiing ngubi tham gia khao sat d o n g y hoac khbng cb y kien doi vbi eae bien quan sat, dieu nay d i n g d i u n g tb rang nhgn thtic ve lgi ieh a i a viec thue hign CSR tai cae D N ebn ban d i e v a khae nhau.
Nghien eiiu sir d u n g h e s b Cronbach's Alpha de kiem tra su chat d i e va tuong quan giiia eac bien quan sat. Theo do, tat ea cae bien quan sat deu eb he so tu'cmg quan bien tong Ibn h o n 0,3 va he so Cronbach's Alpha dat tit 0,6 tto len.
Sau khi d a n h gia dp tm eay cita thang do, nghien ctiu tien h a n h p h a n tich n h a n to kham pha nhSm d a n h gia tri hbi hi va gia tii p h a n biet a i a cae nhan to thanh phan. Ket qua p h a n tieh eho thay, co 7 thanh p h a n thugc n h b m bien dpc lap dat cac tieu chi thong ke.
De xac dinh moi quan hg giiia KQKD vbi cac yg'u to cau thanh CSR, nghien eiiu sii d u n g p h a n tich hoi qui
t)Qi. t ^ t qua p n a n uen Ciiu uwy, c i t e j i g n
H i - TAI CHfNH
bpi. Ket qua p h a n tich cho thay, eac yeu to eau thanh CSR deu cb mbi quan hg tich cue va eb y nghia doi vbi KQKD eita DN.
Ham hbi quy m b ta moi q u a n hg giiia CSR va TRC theo phuong trinh hbi qui chuan hba n h u sau: TRC = 0,250*CSR1 + 0,187*CSR2 + 0,215*CSR3 -H 0,198*CSR4 + 0,165'CSR5 + 0,182*CSR6 + 0,115*CSR7
Ket qua kiem dinb m o hinh: (1) tat ca eac chi so phong dai p h u a n g sai (VIF) cita eae bien doe lap deu
< 10 nen khong cb hien tugng da cbng tuyen; (2) kiem dinh ANOVA vbi miic y ngMa sg. = 0,0000 cho Ihay, m b hinh hbi quy t u y a i tinh bpi d u p c xay d u n g phii h g p vbi tgp dii ligu; (3) He sb R2 = 0,752 cho biet eac bign doe lap giai Ihich dugc 75,2% bien thign a i a big'n p h u thugc.
Phan tich nhdn to khang dinh (CFA) cac thang Ho
De ki&n dinh xem m b hinh d o lubng trgn cb dat jeu cau va cac thang do eb dgt d u g c cac yea eau o i a mpt thang do tbt, nghign cuu sii d u n g p h a n tieh n h a n to khang dinh (CFA). Kiem dinh Chi binh p h u a n g ciia mo hinh tbi h a n eb gia tri Rvalue = 0,001 <0,05. Tuy nhign, eae ehi tieu diisquare/df = 1,400 (<2), cac gia tti TLI = 0,858 va CFI = 0,918 deu Ibn h o n 0,9, RMSEA - 0,072 <0,08. N h u vgy, cac chi tieu deu dat yeu c'au n e n mo hinh phii h g p vbi dii ligu thi t r u a n g (Tho & Trang, 2008). Do sat so eita eae bien q u a n sat cb t u o n g q u a n voi nhau nen ehi cb thang do bao ve mbi trubng, tbu hitt va ket qua kinh doanh dgt d u o c tinh d o n h u b n g . Cae tipng so chua chuan hba deu eb y nghia thong ke (Pvalue <0,05) va eae tipng so da chuan h b a deu >
0,5 nen thang do dat d u g c gia tri hoi tu (Gerbring &
Anderson, 1988). Ben canh db, ke't qua kiein dinh cho thay eae gia tri Pvalue deu <0.05 nen he so t u o n g quan ciia timg cgp khai nigm < 1 a dp tin eay 95%, d o do cac khai nigm dat gia tri p h a n bigt.
K^t luan va khuyen nghj
Nghign ciiu nay vbi mgc tieu xem xet hieu qua thuc hign CSR a i a DN trgn dia ban vimg Dong Nam Bb tiong thbi gian qua va de ra giai p h a p khae phue nhiing khb khan ebn ton tai da cho thay nhi'eu ke't qua dang chii y.
Tir ket qua phan tich dii ligu va kiem dinh m b hinh cho thay, cac tigng sbhoi quydeu cb gia tri Ibn h o n 0, eb nghia la: Nhgn thiic cita ban lanh dao DN ve thuc h a n h CSR se gbp ph'an nang cao ket qua kinh doanh eiia DN.
Mgc dil da eo nhan thtic tich cue ve t h u c h a n h CSR se mang lai lgi idi eho DN; miie dp danh gia ve moi quan hg giiia CSR va KQKD ebn tiiap bieu Men b gia tri trung binh eae Men quan sat.
Cae ttpng s b hoi quy ehuan hoa cho thay, miic dp
d a n h gia ve moi quan hg giua cae yeu to cau tiianh CSR va KQKD khac nhau; tiieo do, CSRl eo tac dpng mgnh nhat de'n KQKD, ke den la CSR3... N h u vay, ttong n h u n g nam qua, DN tren dia ban •vimg Dong Nam Bg chil yg'u quan tam den lgi ich tru'bc mat gan vbi nha eung cap, khaeh hang, chua eb su quan tam diing miic dg'n ngubi lao dbng, cbng dong va mbi trubng. Ket qua nay phii h g p vbi nhgn dinh a i a nhieu chuj^n gia ttong nganh d u p c to ehiic tai H a Ngi cuoi nam 2018.
Thue Men CSR tai DN nbi chung khbng dii la tuan thil cac quy dinh Men hanh a i a phap luat nha nube ma ebn the Men y thiic ttach nMgm va dao dtic nghe ngMgp a i a lanh dao cac DN. Vl vay, de tang cubng CSR oia eac D N tren dia ban vimg Dbng Nam Bg vbi cac ben lien quan, thie't ngM eg quan nha nube eac cap c'an phai thue Men nhirng van. de sau:
Thif nhat. tang cubng cbng tac kiem tta, giam sat pbii h g p dbi vbi cae DN tiong viec ihuc Mgn cac qui dinh ciia phap luat ve lao dgng, mbi trubng, thue; c'an eb bien phap ehe tai dbi vbi nhiing trubng h p p eo tinh vi pham cac quy dinh ciia phap luat Mgn hanh.
Thie hai. cae tb chiic xa hgi, chinh quyen dia phuong thue hien cbng tac tuj^n truyen, van dbng eac DN dong tren dia ban thuc Mgn eae bien phap bao ve mbi trubng, tieh cue tham gia cae boat dgng cbng dong.
Ket qua ngMen ctiu thu d u o c p h u thupc vao danh gia eiia chinh eac n h a quan tii ve moi quan hg giiia CSR va KQKD. Day cb the la nhiing bgn che ciia ngMgn eiiu nay. H o n niia, nghien a i u mbi tap trung tra Ibi cho eau hbi eo hay khbng moi quan he giiia CSR va KQKD cua DN, ma d i u a ngMen eiiu n h a n to
nao tac d g n g d e n CSR. " ^ Tai lieu tham kh^o:
J. ie Thdo Chl (2008). "Boanh nghiep cd trdch nhiem vdi cdng Si Sdi Gdn gidi phong;
I Cung, Nguyen Binh, & Bdc, Ldu Minh (2009) tighten cdu cuo cdc Vien, cdc to ehdc nghien cdu trdeh nhiem xd hgi cua doanh ngbiep: mot so vdn de lyludn vd yeu cdu ddi mdi trong quan ly nhd nifdc ddi vdi lidch nhiem xd hoi cua doanh nghiep d Viet Nam, HdNoi;
3. Carroll.A B.(!991).ThePyramidof(srporateSocialResponsibiiity:Tovi/ard1he Moral f^anagement of Organizational takeholders. Business Horizons;
4. Carroll, A. B. (1991). The Pyramid of Corporate Social Responsibility: Towardthe Moral Management of Organizational Stakeholders Business Horizons;
5. Hair. J, Black. W.Babin, B., and Anderson, R.(20IO). Multivariate data analysis (7th ed:PrentieeHoll, Inc Upper Saddle t^m, NJ, USA.
Thbng tin tac g\A:
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