Social responsibility and environmental sustainability issues began to be paid attention in Vietnam due to the impressive economic development in recent years. However, corporate social responsibility (CSR) is still quite a new management concept, especially for small and medium enterprises. Managers are facing multiple obstacles in executing CSR programs in accordance with international standards. Regarding corporate environmental sustainability (CES), the idea of sustainable development is a rising trend in today's business reality. Essentially, CSR is regarded as a part of the overall sustainability issues. For the purpose of studying the impact of CSR and CES on corporate financial performance (CFP), quantitative method has been used to examine the relation between CSR and CFP. Qualitative method has been applied to verify the relation between CSR, CES, and CFP. On the basis of findings, several useful suggestions are made for managers to improve business performance and sustainable development in Vietnam.

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This article delivers a full insight into the concepts of social enterprise, social entrepreneurship, their sustainability issues and strategic understanding. Despite different nature, determinant factors, motivation and purpose, as well as orientation towards sustainable development of commercial and social enterprises the results of analysis show that both form of extant entrepreneurship could to stay together to successfully bridge, create synergy effect between social and commercial capital for the mutual development. However, the article revealed that in contrast to the commercial entrepreneurship, social entrepreneurship currently lacks and needs more strategic understanding (and its reflection in the reality) to be benefitted from in order to support overall sustainable entrepreneurship development in rural areas of Vietnam. Finally, the article proposed solutions to enhance social entrepreneurship and promote its expansion for the purpose of sustainable development.

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