Globally, organizations are increasingly embracing corporate social responsibility (CSR) to strengthen competitive advantage. Although CSR is recognized to be context-sensitive, the literature is still lacking studies that examine CSR in different contexts, particularly non-western ones. Our study adds to a deeper understanding of CSR in Vietnam by identifying the predictors of CSR attitudes of business students. Vietnam has rich cultural, social, and economic characteristics that offer new theoretical perspectives and insights on the contextual nature of CSR. Our findings showed that CSR attitudes related positively to idealism and student seniority, and negatively to materialism and male students. A positive CSR–relativism relationship was uncovered. Spirituality related positively to the importance of CSR to business sustainability and negatively to CSR's importance to short-term competitiveness. The findings have theoretical and practical implications on the understanding and practice of CSR that would benefit CSR researchers, business organizations, and education institutions.

中文翻译：

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商科学生对企业社会责任的态度：一项越南研究

在全球范围内，组织越来越多地接受企业社会责任 (CSR) 以增强竞争优势。尽管企业社会责任被认为是环境敏感的，但文献仍然缺乏在不同背景下检验企业社会责任的研究，尤其是非西方背景下的企业社会责任。我们的研究通过确定商科学生企业社会责任态度的预测因素，加深了对越南企业社会责任的理解。越南具有丰富的文化、社会和经济特征，为企业社会责任的背景性质提供了新的理论视角和见解。我们的研究结果表明，企业社会责任态度与理想主义和学生资历正相关，与物质主义和男学生负相关。揭示了积极的企业社会责任与相对主义关系。灵性与企业社会责任对业务可持续性的重要性呈正相关，与企业社会责任对短期竞争力的重要性呈负相关。这些发现对企业社会责任的理解和实践具有理论和实践意义，这将有利于企业社会责任研究人员、商业组织和教育机构。