Corporate social responsibility among service sector SMEs in Vietnam: exploring the influence of national context

Abstract This study explores how the national context influences corporate social responsibility (CSR) practices among small and medium-sized enterprises (SMEs) in Vietnam’s service sector. Drawing on a multiple case study approach, our study involves 21 in-depth interviews with 17 owner-managers from 13 SMEs. On the one hand, our finding suggest that CSR convergence is primarily driven by three institutional factors: religious and spiritual beliefs, political governance, and socio-economic development. CSR divergence, on the other hand, originates from the interplay between national contextual factors and the organizational environments in which SMEs function, examined through the framework of institutional entrepreneurship. By addressing gaps in previous research—particularly the overlooked role of contextual dynamics in CSR differences among SMEs—this study enhances our understanding by demonstrating how isomorphic pressures and relational mechanisms work together. The study recommends that the government should develop national CSR guidelines and standards, improve monitoring systems, and streamline regulations and standards into a format that is comprehensible to local owner-managers.