DOI:

Abstract

The world economic integration has exposed Vietnam to a lot of challenges. Of them, the corporate social responsibility (CSR) and the report on the implementation of CSR is such a new and weird thing to many managers and consumers as well. This paper is based on the theoretical frameworks of the Triple Bottom Line proposed by Elkington (1997), and the stakeholder theory concerning the power of financial statement users detailed by Freeman (1984) with a view to studying factors affecting the implementation and reporting of CSR in terms of the awareness of managers and consumers. Via findings, some recommendations will be proposed to managers and relevant authorities as well as accounting and auditing enterprises so as to improve the perception of the implementation and reporting of CSR in Vietnam, thereby taking it as a basic tenet in business behavior.

Keywords

Corporate Social Responsibility (CSR); CSR Reporting; Financial Statements.