... certain that CSR is gaining increasing concern from many companies in Vietnam, particularly SMEs in Thanh Hoa province Although the SMEs are often said to lack finance and human resources, they are... certain that CSR is gaining increasing concern from many companies in Vietnam, particularly SMEs in Thanh Hoa province Although the SMEs are often said to lack finance and human resources, they are... In this study, SMEs in Thanh Hoa province that engage in CSR initiatives were selected for the survey from the list of SMEs provided by Thanh Hoa SMEs Association and VCCI branch in Thanh Hoa