“…Even though this literature remains thin, it shows a good level of diversity. Prior research on CSR in Vietnam has mainly focused on (1) conceptual framework [31][32][33] , (2) perceptions on CSR [34][35][36] , (3) CSR adoption and CSR performance 23,[37][38][39][40][41][42] with relevance to employee rights, labour standards and industrial actions [43][44][45][46] , (4) CSR in MNCs [47][48][49][50] , ( 5) CSR disclosure 51,52 and governance 53 , ( 6) government responsiveness and regulatory compliance 54 , and ( 7) the business case for CSR, which will be discussed in detail below. Though still scarce in quantity, the extant studies focusing on organisational-level consequences of CSR have provided evidence to support the business impact of CSR, such that CSR engagement can bring benefits to organisations in Vietnam, including enhancing employee behaviour [55][56][57] and customer behaviour [58][59][60][61][62][63][64][65] , improving firm efficiency 66 , promoting knowledge sharing 67,68 , increasing firm engagement to foreign markets 69 , increasing employees' productivity…”