Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2010

CSR has become a burning issue in the world. As Vietnam is among the world’s fastest-growing economy, CSR has become even more important for the country to develop sustainably. This paper aims to discover how organizations in Vietnam view CSR and CSR reporting, whether CSR information have any effect on the Vietnam customer behavior, and the attitude of Vietnam accountant toward CSR reporting. The results of the study provide evidence that there is strong support for CSR from managers and a growing awareness among consumers and accountants. Nevertheless, there is expectation gap between how people perceive and how people act because there are lack of adequate CSR disclosure from firm, and not-so-enthusiastic support actions from consumers due to the barriers in living expenses, and low effective CSR communication tools that companies use. However, with highly positive attitude toward the important of CSR and the willingness to learn and gain more knowledge about this issue found from the survey have drawing potential bright future for CSR in Vietnam.