The Effect of Culture on Enterprise's Perception of Corporate Social Responsibility: The Case of Vietnam

The term “sustainable development” has been a catch-all phrase in recent years. Corporate Social Responsibility (CSR) is seen as one of the media for sustainable development. In some countries, CSR has received much attention and achieved certain successes. However, in many other countries including Vietnam, perception of CSR remains vague and the adoption of CSR is limited. This study reviews different approaches to CSR and gives a conceptual framework of how cultural values influence CSR perception of enterprise. Some analysis on culture and data collection in Vietnam's case are carried out as example for the proposed framework. The study suggests several directions for future research on CSR.