AbstractIn the process of integration, businesses need to consider cooperate social responsibility as one of the important factors for sustainable development, but the CSR activities of enterprises are still mainly limited to charity and humanitarian activities or compulsory activities according to state regulations but have not really become the awareness and culture of the business. The research was conducted in enterprises with 100% foreign capital and domestic private enterprises in Phu Tho province, in which mainly analyzed the relationship between cooperate social responsibility and business performance, in four aspects: corporate social responsibility to government, corporate social responsibility to stakeholders, corporate social responsibility to employees, and social responsibility to customers. To collect the data, questionnaires were sent directly to the companies and base on the collected data and by using the method of evaluating the reliability of the scale and the factor analysis. And the article determined the impact relationship of CSR on the performance of enterprises, in order to serve as a scientific basis to provide governance implications for enterprises in Phu Tho.Thereby, proposed governance implications to create appropriate policies to improve operational efficiency in the coming time.
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