This study aims to investigate the impact of the implementation of social responsibility on the financial performance of the enterprises listed on the stock market of Vietnam by quantitative research method. The sample number of 106 enterprises are listed on the two stock exchanges, namely HOSE and HNX. The data used in this study are secondary data collected from financial statements, annual reports, sustainable development reports in 2017 and information from the websites of 106 businesses. The study used the rate of the return on assets (ROA) to measure the financial performance of the businesses. In addition, the research uses the method of analyzing the content of annual reports, sustainable development reports and information on the websites of businesses in order to caculate the total social responsibility index, environmental responsibility index, employee responsibility index, community responsibility index, and customer social responsibility index for each firm.