De gidm nhe tdc ddng cua bie'n ddi khi hdu lidn quan dd'n boat ddng, DN cin: Xdc dinh ngudn phat thai GHG trtfc tie'p hoac gian tie'p vd xac dinh pham VI trdch nhiem cua minh; do Itfd[r]
Trang 1THl/C HANH TRACH NHIEM XA HOI
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TOM TAT:
Trong bd'i canh hdi nhap kinh te' the' gidi, thtfc bien traeh nhiem xa hpi la ye'u to' td't ye'u dd'i vdi cac doanh nghiep muon md rdng thi trffdng, ddc biet la thi trtfdng qud'c td Khd khdn ldn nhd't ma ede doanh nghiep Viet Nam gap phai chinh Id cac rang budc phi thud' nhtf: vd'n de bao vd moi trtfdng, thffc hdnh trdeh nhidm vdi ngffdi lao ddng, bao ve tai nguydn, ngudn gd'e xud't xff san phd'm, Tuy nhien, dd'i vdi cac qud'e gia dang phdt tridn nhff Vidt Nam, nhdn thtfc cua doanh nghidp vd thtfc hidn ede trach nhiem nay con ban che' Dac bidt, hp mdi chi nhdn tha'y nhffng chi phi bo ra trffdc mat
la rat Idn, md chffa thd'y dtfdc nhffng ldi ich Idu dai dem lai ttf viec lam nay Nghien cffu dffde tien hanh tai 253 doanh nghidp cdng nghidp trdn dia ban tinb Pbii Thp, kd't qua nghidn cffu da chi ra md'i quan hd tich cffc giffa thffc hien trach nhiem xa hdi vdi mdi trtfdng va hieu qua tai ehinh ciia doanh ngbidp Kd't qua ndy cd j* nghia dd'i vdi vide xay dtfng kd' hoach phdn bd vd stf dung ngudn Itfc tdi chinh ciia doanh nghidp cdng nghidp de phat tridn
Tuf khoa: Trdch nhiem xa hpi cua doanh nghiep, mdi trtfdng, doanh nghiep cdng nghiep Phii Thp
1 Mor dSu
Mdi trtfdng vd cac vd'n de mdi trffdng tff lau
da trd thanh mo'i quan tam cua toan nhan loai
Viec bao vd mdi trffdng d thdi dai ndo, thdi didm
ndo ciia mdi qud'c gia cung Id nhidm vu hd't sffc
quan trpng Nhan thffc dtfdc tdm quan trong ciia
vd'n dd mdi trtfdng trong phdt trien ben vffng ciia
da^t nffdc, trong thdi gian qua Dang va Nha nffdc
da cd nhieu chinh sach nham tang cffdng vd'n de
bao ve moi trffdng tren ta't ca cac khia canh: mdi
trtfdng da't, moi trtfdng ntfdc, mdi trtfdng khdng
khi, bao vd tdi nguyen, da dang sinh hpc,,,, Tuy
nhien, vide bao vd mdi trtfdng se lam phdt sinh
chi phi eua doanh nghiep vd cac doanh nghiep
thtfdng khdng ttf nguyen, lang trdnh hoac thtfe
bien khdng day dii cac khia canh cua va'n de bao
vd mdi trtfdng Ban than mdi DN khdng hieu rang
chinh hdnh dong nay da bd Id cdhdi tie'p can cac
thi trtfdng cao cap hay md rdng thi trffdng qud'c
td' do nhffng rao can phi thud' ciia cdc nffdc phat
tnen Mat khac, ban than mdi doanh nghidp con
thieu kidn thffc, chffa am hieu, chffa nhdn thffc dffde cac ldi ich thu dffde ttf viee thffc hidn td't trdch nhiem vdi mdi trffdng theo tieu chuan qudc te' la md rdng thi trffdng, ddc bidt la cae qud'c gia
dd phdt trien ndi cd gia ban cao, san Iffdng tidu thu ldn ttf dd gia tang ldi nhudn cho DN
De nang eao nhdn thffc eiia DN vd nhffng ldi ich kbi thffc hanh trach nhidm xa hdi vdi mdi trffdng, tdc gia dd tie'n hdnh nghien ctfu thffc nghiem tai 253 doanh nghiep cdng nghiep tren dia ban tinh Phii Thp, ke't qua nghidn ctfu cho thd'y DN
se thu dtfdc ldi ich ve tai ehinh eao hdn khi thtfc hanh td't trdch nhiem xa hdi vdi mdi trtfdng
2 Khai quat trach nhieni xa hpi ciia doanh nghidp vtfi moi trtftfng
Thudt ngff trdch nhiem xa hdi cua doanh nghiep (TNXHDN) xua't hien lan dau tidn vao ndm 1953, khi Howard Rothmann Bdwen edng bd' cud'n sdch
"Trach nhiem xa hpi ciia doanh nhdn", nham muc dich tuyen truyen va keu gpi ngffdi quan ly tdi san khong lam tdn hai de'n cdc quyen va ldi ich ciia
Trang 2ngffdi khac, keu goi long tff thien nham bdi hoan
nhffng thidt hai do doanh nghiep lam tdn hai cho
xa hdi Trai qua hdn ntfa the ky hinh thdnh va phat
trien, ngdy nay khdi niem vd cdc ndi dung
TNX-HDN da dffde xay dffng thdnh cae bd tieu chu^n dp
dung rdng khap tren todn the gidi, trong dd phai ke
de'n tieu chuan qud'c te ISO 26000: 2010 dffa ra eac
hffdng ddn vd TNXHDN Cac ndi dung cd't Idi eiia
ISO 26000: 2010 bao gdm: dieu hdnh td ehtfc,
quydn con ngtfdi, thffc hanh lao ddng, mdi trffdng,
thffc tien hoat ddng cdng bang, ngffdi tieu dung,
stf tham gia va phdt tridn cdng ddng
Theo yeu cau ciia bd tieu chud'n ISO 26000, ndi
dung TNXHDN ciia DN dd'i vdi mdi trtfdng, bao
gdm cae tidu ehi: (1) phong ngtfa d nhiem; (2) stf
dung tai nguyen ben vffng; (3) giam nhe va thich
nghi vdi bid'n doi kbi hdu; (4) bao ve mdi trtfdng,
da dang sinh hpc vd khac phuc mdi trtfdng sd'ng ttf
nhidn dffde thd hidn trong khung phdn tich sau
(Hinh I):
Hinh 1: Ngi dung trdch nhiem xd hgi cua DN
vdi mdi trifdng
TNXHDN V 6 l MOI TRUCiNG
r
Phong
ngCrao
n h i ^
Si>
dyng
tai
nguye
nben
vCfng
Giam
nheva
thich nghIvS
bien ddi
khlh$u
1
Bao v$ nidi tnidng, da dang sinh hpcva phuc hdi moi ttfdng sdhghJ nhien
Ngudn: ISO 26000: 2010 2.1 Phong ngiia 6 nhiem
De cai thien viec phong ngffa d nhidm do cac
boat ddng cua minh, DN can phai: Xac dinh cac
khia canh va tac ddng eiia eac quye't dinh va boat
ddng ciia to chtfc len mdi trtfdng xung quanh; xac
dinh ngudn gdy d nhidm va chd't thai hdn quan dd'n
boat ddng cua td chtfc; dp dung cdc bidn phap
nham phong ngtfa d nhiem va chat thai, stf dung bd
thd'ng quan ly rac thai va dam bao quan Iy phd hdp
d nhiem vd rac thai cd kha ndng trdnh dtfdc; tham
gia vdi cdng ddng dia phffdng ve eac phdt thai va
chat thai gay d nhiem thffe te' vd tiem d'n, cac rui
ro sffc khde lien quan ciing nhff cac bien phap
giam thieu thffc te' va de xua't; cdng bd vd Iffdng, loai vdt lieu dde, nguy hiem cd lidn quan va dang
kd dffde su" dung, thai ra; tranh stf dung cdc hda chd't cd'm nhtf: Chd't phd huy ttng dzdn, cha't gdy d nhidm hffu cd ben, cdc hoa chd't, thud'c trff sdu nguy hidm, hda cha't gay ung thff, gdy dot bidn, dnh htfdng tdi sinh san, rd'i loan ndi tid't hay tich tu sinh hpe lau dai va dpc hai
2.2 Sddung tdi nguyen bin vUng
De duy tri tdi nguyen trong ttfdng lai thl quy
md, khd'i Itfdng tidu thu vd san xud't hien tai can thay ddi sao cho chiing boat dpng trong pham vi kha ndng cua trai da't Viec stf dung bdn vffng ngudn tdi nguyen tai tao cd nghia la chiing dtfdc sil dung vdi ty Id nhd hdn hoac bang vdi ty Id bd sung eua ttf nhien dd'i vdi cac ngudn tai nguyen khdng the tdi tao (nhtf nhidn Hdu hda thach, kim loai, khoang san), tinh ben vffng lau dai doi hdi ty Id s& dung nho hdn ty le ngudn tai nguyen cd the thay the' To chtfc cd the tien tdi vide stf diing tdi nguydn ben vffng bang each su" dung didn, nhien lieu, nguyen hdu thd, da qua xtf Iy, si^ dung d£t va ntfdc mpt each cd trach nhiem hdn
2.3 Gidm nhf vd thich nghi vdi bien doi khihdu
Phdt thai khi nha kinh (GHG) ttf cac boat ddng eiia con ngtfdi nhtf cacbon dioxit, mdtan, va nito exit Id mdt trong nhffng nguyen nhan din den bid'n ddi khi hdu toan cau, cd tdc dpng ldn den mdi trffdng tff nhien va eon ngffdi Mpi td chiJc can cd traeh nhidm ve phat thai kbi nha kinh va
se hi anh htfdng bdi bie'n ddi khi bau theo mpt each thtfc nhd't dinh
De gidm nhe tdc ddng cua bie'n ddi khi hdu lidn quan dd'n boat ddng, DN cin: Xdc dinh ngudn phat thai GHG trtfc tie'p hoac gian tie'p vd xac dinh pham VI trdch nhiem cua minh; do Itfdng, Idp ho
sd va bad cdo ve phat thai GHG dang ke ciia td chtfc; dp dung cdc bidn phap tdi tfu nham gidm d^n phdt thai GHG trtfc tie'p vd gidn tie'p trong pham vi kiem soat cua td chtfc va khuye'n khich nhiJng hanh ddng ttfdng ttf trong pham vi cua td chffc; thtfc hien tid't kiem nang Itfdng; dp dung cdc bien phdp nham tfng phd vdi cdc tac dpng hien cd hoac dtf dodn va ddng gdp vao vide nang eao ndng Itfc thich tfng cua cac bdn lien quan trong pham vi anh hffdng cua minh
2.4 Bdo ve moi trUdng, da d^ng sinh hoc va khac phuc moi trUdng sdng td nhien
Td chtfe ed thd trd nen cd trach nhiem xd hdi
Trang 3hdn bang each hoat ddng dd bdo vd mdi trtfdng vd
khdi phuc mdi trtfdng sd'ng ttf nhien ciing nhtf
nhidu chffc nang va dich vu khde ma hd sinh thai
cung cap (nhff thtfe an va ntfdc ud'ng, dieu hoa kbi
hdu, hinh thanh dat trdng va cac cd hpi tai tao Cae
khia canh eiia va'n dd nay bao gdm: Xac dinh gia
tri vd bao ve da dang sinh hpc; xac dmh gid tri, bao
ve va khdi phuc cdc dich vu ciia he sinh thdi, stf
dung dd't vd tdi nguyen thidn nhidn mpt each ben
vffng, phdt trien thdnh thi vd ndng thdn vdi mdi
trffdng tdt
3 Md hinh nghien ctfu va cac gia thuyd't
nghien cu'u
3.1 Md hinh nghien cdu
Md hinh nghidn ctfu dffde tac gia xdy dffng dffa
vdo cae nghien ctfu eua Carroll (1999), Baird Gey
Lani & Robert (2012); Qinghua Zhu, Junjun Hu et
all (2016); Korathotage Kamal Tilakastfi (2012),
Suhazeli Wan Ahamed et all (2014) (Hinh 2)
Hinh 2: Mo hinh nghien cifu ly thuyet
I TNXHDN DOI V d t M d i TRL/dNG I
r
Phong
ngCtao
nhiem
Hr
i
sOr
dgng
tai
nguye
nben
vCng
1'
H2
1
Giam
nheva
thich
nghi vdi
bien ddi
kblh$u
H3*
'
Bao v$ mdi tnidng, da dang sinh hpcva phgc hra moi trudng songtM nhien
H4'
V V
HIEU QUA TAI CHINH C U A DN (ROA, ROE)
3.2 Cdc gid thuyet nghien cdu
Qua qua trinh phdn tieh, tong hdp cd sd Iy
thuyet va cac nghidn effu tien nhidm, xay dffng md
hinh nghidn ctfu ly thuyet nhtf tren Cac gia thuyd't
dtfdc de xua't trong md binh nghien cffu dtfdc tong
hdp nhtf sau:
HI: Phdng nghffad nhiem tae dpng tich cffc dd'n
hidu qua tai ehinh eiia DN
H2: Stf dung tdi nguyen ben vffng cd tdc ddng
tich ctfc den bidu qua tdi ehinh ciia DN
H3: Giam nhe va thich nghi vdi bid'n ddi khi
hau cd anh htfdng tich ctfc de'n hidu qua tdi chinh ciia DN
H4; Bao ve mdi trtfdng, da dang sinh hpc vd phuc hdi mdi trtfdng song ttf nhien cd anh htfdng tich ctfc de'n hieu qua tdi chinh cua DN
4 Kd't qua nghidn ctfu
4.1 Ket qud phdn tich nhdn td' khdm phd (EFA)
Kd't qua phdn tich nhan to'kham pha cho tha'y
hd so KMO tinh dtfdc tff mdu didu tra la 0,730 Idn bdn 0,5 Nhff vdy, quy md mau didu tra dii dieu kidn thieh hdp de lid'n hanh phdn tich nhdn to' Kidm dinh Barlett vdi gia thie't HO: mffc dd tffdng quan giffa cac bie'n quan sat bdng 0 trong tong the
cd y nghia thd'ng kd vi Gid tri P-value xac dinh dffde tff mau dieu tra la 0,00 nho hdn so vdi mtfc y nghia 0,05 (hay 5%) Vi vay, cd the bdc bo gia thie't HO hay cd the ke't ludn cdc bid'n quan sat cd ttfdng quan vdi nhau trong tdng thd Nhff vdy, mdu nghidn cffu va cdc bie'n quan sdt la phii hdp de tie'n hanh phan tich nhan to' kham pha
Phdn tich vdi 19 bid'n quan sat ma tac gia sff dung, cd the riit trich dffde 4 nhan td ehinh danh gia Thffc hdnh trach nhiem xa hpi ciia doanh nghiep vdi mdi trffdng Theo ke't qua tinh todn tff mdu dieu tra, 4 nhan to' ndy giai thich dffde 55,803% sff bie'n thidn ciia toan bp dff lieu Ket qua xac dinh bie^n quan sdt cho tffng nhdn to' dffde ddnh gia qua hd sd tai nhdn td' dffde the hidn trong (Bdngl)
Kd't qua tren cho thd'y cdc bie'n quan sat: png3, bvmt5, png2, png6 khdng ed he so tai nhdn td' Idn hdn 0,5 d nhan to nao Vi vay, nen loai bo cae bien quan sat nay khdi phdn tich nhan to'khdm pha Sau khi loai d^n cac bid'n quan sat: png3, bvmt5, png2, png6 thi 4 nhan to' da giai thieh dtfdc 68,914% stf bie'n thien ciia bp dff lieu
Nhff vdy, ttf ke't qua pbdn tich nhdn to kham pha tdc gia xdc dinh dffde 4 nhdn to' tae ddng dd'n Thffc hanh trach nhiem xa hdi ciia doanh nghidp vdi moi trffdng dtfdc stf dung trong cae phan tich tidp theo, cdc bid'n quan sat thupc 4 nhdn to' nay (Bang 2)
4.2 Ket qud ddnh gid dg tin cqy cua thang do
Ke't qua ddnh gid dp tin cdy ciia thang do the hien trong Bang 3 Theo ke't qua ndy, td't ca cac gia tri Cronbaeh's Alpha eija cdc bid'n quan sat deu ldn hdn 0.7 cho thd'y td't cd cdc bid'n ddu cd dp tin cay do'i vdi mo hinh nghidn ctfu
Nhtf vdy, tff ke't qua phdn tich khdm pha (EFA)
vd danh gia dd tin cdy ciia thang do stf dung he so'
Trang 4png7
png4
png5
png1
png3
bvmtS
bvmtS
bvmtl
bvmt4
bvtnta
Bang M a tran x o a y c a c ntian to
Component
1 ' 2 ' 3 ! 4
.840
.818
.806
755
.843
.824
812
.780
1
bdkhl bdkh3 bdkh2 bdkh4 png2 sdtnl Sdtn2 sdtn3
png6
Component
1 2 3
860 853 763 749
4
859 789 785
Ngudn: Tong hop kft qud nghien cdu cua tdc gid
Bdng 2 Tong hdp c d c bien quan sdt
Cronbaeh's Alpha cdc nhan td dtfdc riit trich vdi cac bie'n quan sat do Iffdng cac nhdn td dam bao dp tin cdy cua thang do Vi vay, cdc nhan to' vdi cac bie'n kiem soat dat du dieu kien de tie'n hanh cac phdn tich tie'p theo
4.3 Ket qud phdn tich hdi quy
a Tdc ddng ciia cdc yeu td thifc hdnh trdch nhiem xd hoi cua, doanh nghiep vdi mdi trudng den ROA, i
Ke't qua hdi quy cho tha'y gid tri
he sd xdc dinh R^ la 0,302 cho biet
md hinh hdi quy.mdi Udn he giBa 4 nhdn td thffc hdnfa trdchinhidtfl xa hdi ciia doanh nghidp vdi mdi trffdng CO die giii thioh dffde 30,2% stf bien ddng ROA ciia doailh
Nhan to/
Bi§h quan N$i dung
Giam nhe va thich nghi v6i bien ddi khi hdu
Chung tdi do ludng va lap cac bao cao dmh ky ve miic phat thai khi nha kinh (GHQ)
Chung tdi co cac chinh sach khuyen khich sang kien lam giam GHG
Chung tdi c6 sQ dung cac san pham tiS't kiem nang lUdng
Chung tdi san xuat ra cac san pham sil dung nang liipng tai tao bogc s\i dung tiet ki^m nang lupng
B§o ve mdi trudng, da dang sinh hoc va phuc hoi mdi trudng song liJfnhidn
Chiing tdi uu tien nhQng hanh dpng tranh ton hai ddnhd sinh thai
Chung tdi cd chinh sach khdi phuc he sinh thai
Chung tdi san sang chi tra nhiing chi phi nham khac phuc he sinh thai
Chung tdi trdng nhieu cay xanh de tranh.xpi mdn dat-va-lam dep canh quan
Phdng ngiia d nhiCm mdi trudng
Png1 Chiing tdi long muc tieu mdi trudng vao trong ke hoach cua doanh nghiep
Chiing tdi do ludng dmh ky cac tac ddng cua qua trinh san xuat, kinh' doanh den mdi trudng'xung quajih
Png4
PrigS,, Chiing tdi apdung cac bien phap phong ngiia d nhiein va giam d nhiern mdi trudng
Png7 "Ghiing tdi thUdng xuydnddi mdi cdng-rlghd de' tadra cac san-pbgm thSn thidn hdn vdi mdi trudng
Sii dung tai nguyenben vQng
Chung ldi sil dyng tiet kiem cac ngudn tai nguyeri klidngjlffi iai_t?pjik)iQafja,?^n-'".)
Chung tdi sii dung cac nguon tai nguydn ben vung, co the tai tao va it tac ddng den-mdi thidng • 'i
ChungtdisLfdungvatlieutaiche, taisLtdungnUdcnhieunhatcpthe ' ' ' " ' • "
• Ngudn:' Tdng hop kev^i^ lighii'iiicdu Ciib fiiHgJfl
Trang 5Bang 3
Bien
quan sat
D d n t i gid d o tin c q y c u a
Tuong quan Cronbaeh's Alpha
bien - tong neu ioai bien
t i a n g d o Cronbaeh's Alpha
Phong ngCia 6 nhiem moi tnJdng
pngi
png4
pngS
png7
0,681
0,745
0,750
0,751
0,857 0,832 0,833 0,830
0,874
SO dt^ tai nguyen ben vdng
sdtnl
sdtn2
sdtn3
0,702
0,683
0,725
0,779 0,797 0,752
0,838
Giam nhe va thich nghi vdi bien doi i<hih$u
bdkhl
bdkh2
bdkhS
bdkh4
0,784
0,735
0,695
0,621
0,791 0,809 0,826 0,858
Bao v$ mdi trudng, da dang sinh hoc va
moi trudng song tU nhien
bvmtl
bvmt2
bvmt3
bvmt4
0,667
0,591
0,748
0,641
0.781 0,821 0,742 0,794
0,860
phuc hoi
0,830
Nguon Tdng hdp kit qud nghiin cdu cua lac gid
nghidp do anh htfdng ciia cdc yd'u td'thffe hdnh trach
nhiem xa bdi ciia doanh nghiep vdi mdi trtfdng
Ke't qua phan tich phtfdng sai ANOVA nham
kidm dinh stf phCi hdp ciia md hinh hdi quy cd gia
tri F quan sat Id 26,845 vdi gia tri P-value (Sig.) la
0,000 nho hon mtfc >? nghia 0,05 Vi vdy, cd thd
dffa ra ke't luan md hinb hdi quy la phii hdp de md
ta md'i lien he giffa 4 nhdn to' thffc hdnh trach
nhiem xa hoi ciia doanh nghiep vdi mdi trffdng va
ROA cua doanh nghidp
Vide ddnh gia tde ddng ciia tffng nhan to' thffc
hanh trach nhidm xd hoi cua doanh nghiep vdi mdi
trffdng va ROA ciia doanh nghiep dffde the hidn
qua cdc he sd'hdi quy ai trong md hinh hdi quy cho
tha'y cdc nhdn to' ve thtfc hdnh trdch nhidm xa hdi
ciia doanh nghiep vdi mdi trffdng deu cd gia tri
P-value nho hdn mtfc y nghia 0,05 Cdc he sdhdi quy
deu cd gia tri dtfdng, chffng to cdc nhdn to ve thffc
hanh trach nhiem xa hdi cua doanh nghiep vdi mdi
trffdng deu c6 tac ddng thudn chieu dd'n ROA eiia
doanh nghiep Stf phu thudc nay dffde mo td theo phffdng trinb:
Y (ROA) = 0,329PNG + 0,239BVMT + 00,177BDKH + 0,122SDTN
Nhff vdy, nhan to'PNG cd dnh hffdng manh nhd't de'n ROA ciia doanh nghiep vdi he sd'hdi quy chuan hda la nhff nhau vd cao nhd't Id 0,329 Tid'p theo do
la nhan toBVMT, BDKH vd cud'i eung Id SDTN
b Tdc dong cua cdc yeu to thdc hdnh trdch nhiem
xd hoi cda doanh nghiep vdi mdi trUdng den ROE
Kd't qua hdi quy tdc ddng ciia cdc ye'u to' thffc hanh trdeh nhidm xa hgi cua doanh nghidp vdi mdi trffdng de'n ROE cho thd'y gid tri hd sd' xdc dinh R^
Id 0,34 cho bie't md binh hdi quy md'i hdn he giffa
4 nhdn td thifc hdnh trach nhiem xd bdi ciia doanh nghidp vdi mdi trffdng cd the giai thich dffde 23,6% stf bid'n dpng ROE cua doanh nghidp do anh hffdng cua cdc ye'u to' thtfc hanh trach nhidm xd hgi cua doanh nghidp vdi ngffdi lao dpng
Kd't qua phdn tich phffdng sai ANOVA nham kiem dinh sff phu hdp ciia md hinh hdi quy cd gid tri F quan sat la 19,12 vdi gid trj P-value (Sig.) Id 0,000 nhd hPn mtfc y nghia 0,05 Vi vdy, ed the dffa ra ke't ludn md binh hdi quy la phii hpp de md
ta md'i lidn hd giffa 4 nhdn to' thtfc hdnh trdch nhiem xa hgi ciia doanh nghidp vdi mdi trffdng va ROE cua doanh nghiep
Kd't qua kiem dmh y nghia ciia cdc he so hdi quy dffpc phan dnh qua gid tri P-value (Sig.) cho thd'y, nhin chung cdc nhan id' ve thffc hanh trach nhidm xd bdi cua doanh nghiep vdi mdi trffdng deu
cd gia tri P-value nhd hdn mffc y nghia 0,05, hay ed the ndi rdng, vdi mdu dieu tra dffpc cac nhdn td' ve thffc hdnh trach nhidm xa hdi ciia doanh nghiep deu CO tac ddng tdi ROE ctia doanh nghidp Cdc
he so' hdi quy deu cd gid tri dffdng chffng to eac nhdn td ve thffc hdnh trdch nhiem xa hdi ciia doanh nghiep vdi mdi trffdng deu cd tac dgng thudn chieu dd'n ROE eua doanh nghiep Sff phu thudc nay dffpc md td theo phtfdng trinh:
y (ROA) = 0,267PNG + 0,204BVMT + 00,170BDKH + 0,136SDTN
Nhtf vdy, nhdn td' PNG cd anh htfdng manh nha't de'n ROE ciia doanh nghiep vdi he so hdi quy chuan hda la nhtf nhau va cao nhd't Id 0,267 Tie'p theo dd
Id nhan toBVMT, BDKH vd cud'i cung la SDTN
5 Kd't luan Thdng qua md hinh hdi quy tac gia da tie'n hanh kiem dinh va cho thd'y md'i quan hd dtfdng giffa cac ye'u to thffc hanh trdch nhidm xa bdi vdi mdi trffdng
Trang 6vd hidu qua tai chinh cua doanh nghidp hien cdc nghien cffu hay ddnh gid hen quan de'n thtfc Cdc ket qua nghien ctfu tren day da bd sung cac hanh trach nhiem xa hgi vdi ngtfdi lao dpng thang do trach nhiem xa hdi vdi ngtfdi ddn, vdi mdi Ke't qua kiem dinh cac gia thuyet nghien cthi trtfdng cua cdc doanh nghidp cong nghiep Day la cP cho thd'y: nhdn td PNG cd anh htfdng manh nhat
sd giiip cdc nha nghien ctfu, cdc doanh nghiep vd dd'n ROA, ROE tiep theo do la nhdn td BVMT,
cdc Cd quan quan ly co dffPc cdc thang do de thtfc BDKH va cudi ciing la SDTN •
TAI LIEU THAM KHAO:
1 Baird, P L., Geylani, P C, & Roberts, J A (2012), Corporate social and financial peiformance re-examined-Industry effects in a linear mixed model analysis Journal of Business Ethics, vol 109(3), pp 367-388
2 Carroll, A B (1999), Corporate social responsibility Evolution of a definitional construct Business & Society, voU8,no.3, pp.286
3 Korathotage Kamal Tilakasiri (2012), Corporate Social Responsibility and Company Performance: Evidence from Sin Lanka, Victoria Low School
4 Wan Suhazeli Wan Ahamed, M Almsafir and A Al-Smadi, Does Corporate Social Responsibility Lead to Improve
in Firm Financial Peiformance? Evidence from Malaysia, International Journal of Economics and Finance, vol 6,
no 3, 2014
Ngay nhan bai: 16/4/2019
Ngay phan bien danh gia va su'a chffa: 26/4/2019
Ngay chap nh0n dang bai: 6/5/2019
Thdng tin tdc gid:
ThS VU THI PHUONG LAN
Trtfoing Dgi hpc Cong nghidp Vidt Tri
PRACTICING SOCIAL RESPONSIBILITY
OF PHU THO PROVINCE'S INDUSTRIAL ENTERPRISES
• Master VU THI PHUONG LAN Viet Tri University of Industry ABSTRACT:
In the context of the international economic integration, practicing social responsibility is an indispensable factor for enterprises that Vi'ant to expand their businesses, especially in the international market The biggest difficulty that Vietnamese enterprises have to face is the non-tax constraints such as environmental protection, responsibiUty for vi'orkers, resource protection and product ongm issues However, for developing countries like Vietnam, the perception of enterprises
on the implementation of these responsibiUties is limited In particular, enterprises only see that they have to immediately pay huge costs and do not recognize long-term benefits from practiemg dieir social responsibilities This study was conducted at 253 industrial enterprises in Phu Tho province and the study's results reveal that there is a positive relationship between the implementation of social responsibility with the environment and the financial efficiency of enterprises This result would positively impact the allocation and use financial resources of industrial enterprises
Keywords: Social responsibihty of enterprises, environment, Phu Tho province's indusUial
enterprises