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Essay / Corporate Social Responsibility (CSR) in an Organization by businesses on a global scale (Smith, 2011). However, despite the desire to fulfill "good" social roles, many organizations still show reluctance to take on the responsibility expected of them due to controversy over how the concept should be defined among academia, companies and society, in addition to the conflict of interest between shareholders and stakeholders of a company which mainly explains the difficulties in implementing CSR practices. Therefore, the aim of this article is to delve deeper into the above issues by presenting the definition of CSR and the importance of its role in international business as well as the difficulties that arise during the implementation of its practices globally, particularly in Vietnam. Responsibility (CSR)? Since this is a growing problem in businesses around the world, the concept of social responsibility (sometimes called corporate social responsibility, abbreviated CSR, or corporate citizenship, triple bottom line, social enterprise and corporate governance company, etc.) must be precisely defined. Griffin & Pustay (2013, p. 121) suggest that CSR is “a set of obligations that an organization undertakes to protect and improve the society in which it operates”. In other words, CSR is seen as a social role that an organization is expected to play or as a standard for evaluating how a company manages its economic, social and environmental influences. Therefore, businesses are facing increasing demands forcing them to exercise social responsibility towards their stakeholders such as employees, consumers...... middle of paper ...... theorizing the interconnectivity between corporate social responsibility (CSR) and corporate identity.Journal of Management and Sustainability, 3(1), 74-94. Retrieved from http://search.proquest.com/docview/1437977553?accountid=63189Shubiri, FNAL -., Al-abedallat, A. and Orabi, MMA (2012). Financial and non-financial determinants of corporate social responsibility. Asian Economic and Financial Review, 2(8), 1001. Retrieved from http://search.proquest.com/docview/1417571919?accountid=63189Slater, A., Thanatrakolsri, S., and Wokeck, L. (2013). Enterprise-based approaches to economic development and poverty reduction. In Business Briefing. Retrieved from http://www.csr-asia.com/publication.phpSmith, R.E. (2011). Defining corporate social responsibility: a systems approach for socially responsible capitalism. (Master's thesis, University of Pennsylvania).
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