Factors influencing corporate social responsibility implementation: A case study of tourism enterprises in Khanh Hoa province

This study explores the key factors influencing the implementation of Corporate Social Responsibility (CSR) among tourism businesses in Khanh Hoa Province and assesses their impact. Following a review of relevant theories and previous research, expert discussions and consultations were conducted to identify critical factors affecting CSR adoption. The findings reveal that all four proposed factors significantly influence CSR implementation, ranked in order of impact from highest to lowest: Community Responsibility, Legal Responsibility, Economic Responsibility, and Ethical Responsibility. Based on these insights, the study provides policy recommendations to enhance and promote CSR practices among tourism businesses in Khanh Hoa Province.