A number of studies in Corporate Social Responsibility (CSR) have suggested that corporates accountable for social responsibilities had better financial performance. However, this (HOSE) and Hanoi (HNX) were investigated from 2010 to 2013. Content of annual reports were analyzed to measure corporate social responsibilities, and Tobin's Q ratio was proxied for firm value. Regression analysis tests indicated that social responsibility disclosures are associated with following year's firm value. Specifically, the relationship between environmental information provision and following year's firm value was positive, while that between employee disclosures and firm value was negative. The results show a positive sign for Vietnamese firms that take on environmental responsibilities.

Small and medium-size enterprises (SMEs) play a vital role in the Vietnamese economy; hence more understanding of their efficiency is of interest for a variety of various stakeholders in Vietnam. This paper estimates technological gaps and identifies factors affecting variations in the technical efficiency of SMEs in Vietnam using firm-level survey data in 2008 in a stochastic meta-frontier framework. We found that, on average, SMEs can increase their current outputs by eight percent using the same quantity of inputs. Firms operating in major cities such as Hanoi and Ho Chi Minh City are found to be more efficient and possess better technology. Our evidence indicates that most SMEs in Vietnam use relatively low-level technologies, evidenced by the higher return from labour and raw materials than that from capital.

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Using an institutionalist approach as the main framework, this research examines the evolution of Vietnamese agricultural cooperatives over the last six decades through four distinct phases -the voluntary collectivization period of 1954-1975, the compulsory collectivization period of 1975-1981, the de-collectivization period of 1981-1997 and the neo-collectivization period since 1997. Based on two case studies, this research examines the role of the Vietnamese government in the development of Vietnamese agricultural cooperatives. It argues that a stable legal environment and appropriate government support are extremely important for the successful development of cooperatives. In terms of theoretical contribution, the study calls for an integration of the notion of institutional dynamics into the current 'static' institutionalism and emphasizes the need to analyse institutions' influences at central, local and organizational levels to understand the formation and development of organizations. It also offers some policy implications that are relevant to the development of cooperatives in other economies.