TRÁCH NHIỆM XÃ HỘI CỦA DOANH NGHIỆP NHỎ VÀ VỪA TẠI VIỆT NAM: CƠ SỞ LÝ THUYẾT VÀ ĐỀ XUẤT MÔ HÌNH NGHIÊN CỨU
DOI:
https://doi.org/10.63783/dla.2026.002Keywords:
Trách nhiệm xã hội doanh nghiệp, doanh nghiệp nhỏ và vừa, CSR, phát triển bền vững, Việt NamAbstract
Bài viết này tổng quan và tích hợp các lý thuyết nền tảng về CSR, bao gồm lý thuyết các bên liên quan, lý thuyết thể chế, lý thuyết tính hợp pháp và lý thuyết nguồn lực dựa trên quan điểm. Trên cơ sở đó, nghiên cứu đề xuất một mô hình nghiên cứu tổng hợp, phản ánh mối quan hệ giữa các yếu tố bên trong doanh nghiệp, các áp lực từ môi trường bên ngoài, mức độ thực hiện CSR và các kết quả đạt được. Mô hình phân loại CSR theo bốn khía cạnh: kinh tế, pháp lý, đạo đức và từ thiện, đồng thời làm rõ các tác động tiềm năng của CSR đến danh tiếng, quan hệ các bên liên quan, năng lực cạnh tranh, hiệu quả tài chính dài hạn và phát triển bền vững của DNNVV tại Việt Nam.
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