ABSTRACT This study uses qualitative approach to examine the relationship between corporate social responsibility (CSR) determinants (financial performance, industry specific factors, corporate objective, manager’s attitude toward CSR, legal environment, stakeholder requirements and competition), CSR practices and competitive advantage. By using qualitative approach, the researchers have learnt valuable experience in conducting interviews in Vietnam. In-depth interviews with six cases of CSR-oriented firms were conducted to determine the relationship between these factors. The study gained twofold results in terms of valuable experience of qualitative method and its result of building a conceptual framework for academic reference.

中文翻译：

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建立企业社会责任的概念框架：越南定性方法的经验

摘要这项研究使用定性方法来研究企业社会责任（CSR）决定因素（财务绩效，行业特定因素，企业目标，经理对CSR的态度，法律环境，利益相关方要求和竞争），CSR实践和竞争优势之间的关系。通过使用定性方法，研究人员获得了在越南进行采访的宝贵经验。对六家以企业社会责任为导向的企业进行了深入访谈，以确定这些因素之间的关系。就定性方法的宝贵经验及其为学术参考建立概念框架的结果而言，该研究获得了双重结果。