Today, corporate social responsibility becomes one of the urgent requirements that most countries and businesses around the world must comply with. It is seen as a business philosophy and brings important values to the business. Vietnam has become deeply integrated with the world, so it must comply with certain '' rules '' and one of the most important is the implementation of corporate social responsibility. Vietnamese enterprises in general and state-owned enterprises in particular are forced to meet the most stringent requirements of competition efficiency, labor relations, food hygiene and safety, environmental protection ... However, nowadays awareness and practice have shown social responsibility is still a strange issue for many businesses in Vietnam. Most businesses are wrongly aware or not interested in this issue.