In recent decades, Corporate Social Responsibility (CSR) has gradually become popular in academic
and professional fields. However, there is little research on the benefits of CSR practices in the
Human Resource Management (HRM). Most of these researches focused on the relation of HRM
to the implementation and development of CSR objectives and strategies. Our paper proposes a
theoretical model of the effect of HRM on the competitive advantages with CSR as a moderating
variable. It indicates that developing a socially responsible orientation in the HRM allows
companies to make improvements in variables, such as working environment and intellectual
capital, leading to competitive advantages. For further research, we are planning to apply the
model to Vietnamese textile and garment enterprises since the textile and garment industry is the
most labor-intensive sector in the country and CSR is considered as a "passport" for textile and
garment enterprises to reach the world market.
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social capital plays an important role in the process of
integration and development of CSR.
Finally, the effective implementation of HRM, oriented towards social responsibility,
not only depends on the variables that we have shown. The status of individual employees
(behaviors, attitudes, reactions, experiences, job satisfaction, etc.) and the perception that
they have about the organization and carrying out their policies are very important in the
process of implementation CSR (Liao and Rupp, 2005). According to Colquitt et al. (2001),
workers feel more identified, satisfied and engaged with companies that exercise social
responsibility. Therefore, we believe that contributions based on organizational justice
theory (Fortin, 2008; Rupp et al., 2006) can help us to analyze the behavior of employees in
the process of implementing CSR through the analysis of three kinds of employee’s
perceptions: procedural, distributive and interactional.
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