Abstract

This paper aims to examine how executives and managers from different Vietnamese enterprises represent their awareness and their perceptions of corporate social responsibility (CSR), as well as whether the attitude of Vietnamese consumers towards CSR is positive. Based on the quantitative analysis, the paper provides evidence that while a large proportion of managers express a highly positive attitude towards CSR and its reporting, consumers’ perception is at low state and questionable. But the hypothesis testing shows that there seems to be a discrepancy between what managers say they do and what they actually do. Nevertheless, the willingness to learn and gain more knowledge about CSR found from the survey has drawn a bright future for CSR implementation and CSR disclosure in Vietnam.

Key words: Corporate social responsibility (CSR), Vietnam, perception, awareness.