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Kỷ yếu hội nghị quốc tế 2018
Số tạp chí (2018) Trang: 414-437
Tạp chí: Phát triển kinh tế và kinh doanh ở Việt Nam trong bối cảnh toàn cầu hóa. Đại Học Cần Thơ, 21/12/2019
Liên kết:

The impacts of corporate social responsibility (CSR) and brand equity on financial performance (FP) are investigated in the context of banking which based on stakeholder theory. Interviews were conducted, and surveys were administered on 356 customers of 29 jointed stock commercial banks in Mekong Delta (Vietnam). The collected data were analysed using structural equation modelling. The results showed that the customer’s perception of CSR dimensions (employee, shareholder, legal and ethical requirement) has positive effects on FP while the customer’s perception of two CSR dimensions (customer and community) has negative effects on FP. Moreover, the customer’s perception of customer, employee and community dimension has positive effects on brand equity and brand equity impacts positively on FP. Findings suggest that whether banks implement CSR activities successfully to gain good customer based brand equity as well as FP. The results of this study contribute to the CSR literature by providing an empirical explanation of CSR – FP relationships and the mediation effect of brand equity. For banking industry, the different impacts of CSR dimensions contribute to banks’ appropriate managerial implications related to decision-making for CSR activities.

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