The main objective of this study was to assess the role of corporate social responsibility on tourism and hospitality in Vietnam. To accomplish this, we conducted a field survey and analysis on 886 tourism and hospitality in Vietnam over a 6-month period. The results show that corporate social responsibility helped businesses improve corporate reputation, increase customer satisfaction and improve financial performance of Vietnam tourism and hospitality. Customer satisfaction and corporate reputation had a statistically significant positive impact on the financial performance of these businesses. However, corporate reputation and customer satisfaction did not play a full mediate role in the relationship between corporate social responsibility and financial performance. Finally, we examined the moderate role of foreign ownership and size in the relationship between corporate social responsibility and financial performance, showing that both foreign ownership and firm size had a moderate role on the relationship between corporate social responsibility and financial performance. With the more percent of foreign owned, the implementation of corporate social responsibility, the stronger the impact on the financial performance, the less percentage of foreign owned, which means the implementation of corporate social responsibility had positive impact but less intense. The greater size of enterprises, the more corporate social responsibilities and the better financial performance. In contrast to the smaller businesses, the more corporate social responsibility, the worse financial performance. At the same time, we proposed several solutions to improve the corporate social responsibility for tourism and hospitality in Vietnam.

The objective of the study is to assess the impact of green supply chain management practices on the financial and non-financial efficiency of tourism enterprises in Hanoi, Vietnam. The study was conducted on 150 businesses in the tourism business directory of the Vietnam Tourism Association. The data collected was analyzed using SPSS and Smart PLS software and the results show that all the hypotheses were supported. Practicing green supply chain management in the tourism industry increases the company's competitive advantage, improves corporate reputation, especially improve environmental performance. While competitive advantage, good reputation and good environmental performance improve financial performance of these tourism enterprises. Finally, three mediate variables; namely competitive advantage, corporate reputation and environmental performance play a full mediate role in the relationship between green supply chain management and financial performance.