Corporate social responsibility - CSR is the corporates commitments for stable economic development through activities which enhance living quality of the laborers, their family, community, and society, in a way which benefits both the corporate and common development of the society. The good implementation of CSR by the corporate does not only ensure the sustainable development of the corporate but also the society. Vietnam today who are bringing the CSR into their own business strategy often are big enterprises and the enterprises with export market. Meanwhile, the medium and small enterprises have not been seen opportunities and benefits of the CSR, some of them have even misunderstood or intentionally misunderstood the importance of SCR. This article focused on analyzing the corporate social responsibility, roles of the implementing the SCR and some matters of implementing the SCR in Vietnam.