This article aims at determining the impact of corporate social responsibility (CSR) on the operational performance in Nam Dinh seafood enterprises, Vietnam. To achieve this objective, surveys were conducted on 158 Nam Dinh seafood enterprises and the necessary data were analyzed with Smart PLS 3.0 software. The results show that CSR had positive impact on financial and non-financial performance of Nam Dinh seafood enterprises. Non-financial performance includes: Customer loyalty, government support and business reputation. On that basis, some recommendations are made for Nam Dinh seafood enterprises to help these businesses confidently implement CSR for future sustainable development.

This paper performs an empirical investigation on the effect of audit quality on performance of companies listed in Hanoi Securities Trading Floor, Vietnam. For the purpose of the article, the study conducts a comprehensive analysis of data based on 228 companies listed on Hanoi Securities Trading Floor using software SPSS 22 and Smart PLS 3.0. The results indicate that audit quality positively impacted the financial performance of the companies listed on Hanoi Securities Trading Floor. The results also indicate that audit quality also positively impacted to customer loyalty and employee satisfaction. The study also provides some recommendations for the improvement of the audit quality in Vietnam.

This study is conducted to study the implementation of the audit techniques and procedures executed by auditors using risk-based approach. The study also determines factors affecting audit quality of financial statements in Vietnamese insurance enterprises. Quantitative method is used in the study where questionnaires are sent to 250 independent auditors and 186 valid questionnaires are encrypted, declared and entered into SPSS software version 22.0. The results show that in audit techniques, except for document testing and verification technique, there were significant differences in application level of material testing, observation, interview, calculation and analysis techniques between big 4 firms and non-big 4 firms. The analysis also confirms that the most significant difference was between the two audit groups. In audit procedures, while control testing is not performed singly, detailed testing can be performed alone at all three assurance levels and the analysis is performed alone in the assurance level of 1. It is possible to combine them in these proce-dures with the assurance level of 2 and 3. On the other hand, the combination of these three proce-dures is only guaranteed at level 3. The results of the factor analysis and regression model test demonstrate that there were six factors influencing the audit quality of financial statements in insur-ance enterprises; namely audit method, auditors’ quality, awareness of auditors and director board, characteristics of insurance enterprises, legal environment and position of the audit firm. In particular, audit method and auditors’ quality are the strongest factors.

During the past few years, there has been a growing interest in applications of environmental cost management accounting (ECMA) in different manufacturing industries. ECMA is a useful tool for environmental performance improvement and achieving better financial benefits. Nevertheless, ECMA implementation is in early stages in many countries such as Vietnam. Brick industry is one of the most polluted sectors, which has significant impact on the environment. The purpose of this paper is to provide a clear image of ECMA application in Vietnamese brick manufacturing enterprises. Both qualitative and quantitative research methodologies are used to analyze the participants' attitudes, perceptions and concerns about the potential for applying ECMA. The results indicate that the brick industry adopted low level of ECMA and provide some necessary suggestions to promote the enterprises applying ECMA.

The objective of this paper is to assess the relationship between supply chain activities in retail businesses enterprises in Hanoi, Vietnam. The sample includes 312 retail business enterprises in Hanoi city. Using the analysis technology of PLS - SEM structure model, through Smart PLS 3.0 software, the results show that the activities of the retail supply chain in Hanoi were statistically significant where the effects were from 0.166 to 0.605 and the level of significance was 1%. Inventory does not have a statistically significant relationship with the supply chain management strategy of these retail businesses in Hanoi.

Growing environmental concerns and social responsibility push organizations into seriously considering their strategies in business operations. The implementation of green supply chain management (GSCM) is a vital strategy which enables organizations to focus on minimizing environmental issues, improving economic benefits and expanding social outcomes. The aim of this paper is to examine the relationship between GSCM practices and sustainable performance in Vietnamese construction materials manufacturing enterprises. Based on the data collected from a sample of 218 construction materials manufacturers in Vietnam, the study examines the impact of GSCM elements on firm performance including economic, environmental and social using structural equation modeling. The study finds that green design and green manufacturing had positive and significant effects on three categories of outcomes, whereas green procurement impact on economic and social performance but had no influence on environmental performance. The results also empirically prove that there was a positive relationship between green distribution and environmental performance which is not supported for economic and social perspective. The study also contributes significantly to an on-going research associated with GSCM practices on sustainable performance in developing countries such as Vietnam where very few studies of GSCM have been revealed.

This paper investigates the role of environmental management accounting on sustainable supply chain management and the link between sustainable supply chain management and efficiency including financial and environmental factors using questionnaire-based survey. The study designed and sent questionnaires to 600 construction material manufacturing enterprises in Vietnam and managed to collect 418 valid ones which was processed by SPSS 20.0 software. The results show that environmental management accounting had a significantly positive impact on sustainable supply chain management. Therefore, if enterprises adopt environmental management accounting, they will more likely implement sustainable supply chain management more efficiently. On the other hand, the findings point out that sustainable supply chain management positively affect to both financial and environmental efficiency. Finally, the study provides some sound suggestions to Vietnamese construction materials manufacturing industry.