Abstract

The study is to evaluate how employees perceive four types of responsibilities in Carroll’s CSR pyramid (1991), consisting of economic, legal, ethical and philanthropic responsibilities. Moreover, the study also identifies whether there are any differences in employees’ perceptions of CSR in Vietnam from those in other developing countries. Research findings provide some salient points. First, from identified CSR perceptions, business organizations need to change the way to disseminate CSR activities towards their employees. Second, the findings provide more evidences that Carroll’s CSR pyramid (1991) is appropriate, with firm feasibility, to be employed for further CSR studies.