Challenges for implementing social responsibility audits in Vietnam

This study explores the growing significance of corporate social responsibility (CSR) audits in fostering sustainable business practices and enhancing corporate transparency in the context of globalization and rapid economic development. While CSR audits play a crucial role in strengthening corporate accountability and improving business ethics, their implementation in Vietnam remains in its early stages. This paper provides a theoretical foundation for CSR auditing, examines the challenges businesses face in adopting this practice, and offers strategic recommendations to promote its widespread adoption in Vietnam. The findings aim to contribute to the development of a more transparent and responsible business environment in the country.