IMPLEMENTATION OF SOCIAL RESPONSIBILITY WITH EMPLOYEES IN SMALL AND MEDIUM ENTERPRISES IN PHU THO PROVINCE

Abstract

This study investigates the implementation of corporate social responsibility (CSR) towards employees in small and medium-sized enterprises (SMEs) in Phu Tho Province, Vietnam. Using ISO 26000:2010 as a theoretical foundation, the research analyzes CSR through nine key dimensions: working and rest time, labor contracts, occupational safety and hygiene, salary and bonus policies, compensation and welfare, training and development, income guarantee, collective bargaining – trade unions, and social insurance. Data from 300 respondents were analyzed using SPSS 22.0 through Cronbach’s Alpha, Exploratory Factor Analysis (EFA), and regression analysis. Results show that all nine factors significantly impact employee perception of CSR, with occupational safety and hygiene being the most influential. The study proposes management implications to enhance CSR practices in SMEs, contributing to sustainable business development and improved employee welfare in SMEs in Phu Tho.