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<p>This paper studies the relationship between business ethics, ESG practices, and financial support, and their impacts on the performance of micro, small, and medium-sized enterprises (MSMEs) in Vietnam. The research model incorporates variables of ESG practices within the context of business ethics. The study employs primary data collected from 219 respondents and applies exploratory factor analysis (EFA) and partial least squares - structural equation modeling (PLS-SEM) to test the proposed hypothesis of the research model. The results indicate a significant influence of business ethics and financial support on ESG practices. Furthermore, social and environmental practices are found to be significantly associated with business performance. The findings also reveal differences in environmental, social, and governance practices based on employee size among MSMEs in northern and southern Vietnam. These insights provide important managerial implications for business managers, policymakers, and educational institutions in promoting ESG practices and supporting MSME development.</p>

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Examining the relationship between business ethics, ESG practices and performance in Vietnamese micro, small and medium enterprises

  • 期刊论文

  • 发表日期：

    2026年5月26日

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  • Tam Nguyen,
  • Hoa Nguyen Thi Phuong

摘要

This paper studies the relationship between business ethics, ESG practices, and financial support, and their impacts on the performance of micro, small, and medium-sized enterprises (MSMEs) in Vietnam. The research model incorporates variables of ESG practices within the context of business ethics. The study employs primary data collected from 219 respondents and applies exploratory factor analysis (EFA) and partial least squares - structural equation modeling (PLS-SEM) to test the proposed hypothesis of the research model. The results indicate a significant influence of business ethics and financial support on ESG practices. Furthermore, social and environmental practices are found to be significantly associated with business performance. The findings also reveal differences in environmental, social, and governance practices based on employee size among MSMEs in northern and southern Vietnam. These insights provide important managerial implications for business managers, policymakers, and educational institutions in promoting ESG practices and supporting MSME development.