摘要：The objective of this study is to assess the impact of corporate social responsibility (CSR) and risk
management (RM) on financial performance (FP), and evaluate the moderate role of firm size in
the relationship between risk management and financial performance. The study was conducted on
a research sample of 389 Vietnamese textile firms. The results show that corporate social responsibility
(CSR) was an optimal measure to minimize risks and improves financial performance. The
good CSR policy reduces corporate risk and improves financial performance. Other way, the bad
CSR policy increases corporate risk and impacts negatively on financial performance. In addition,
the moderate role of firm size in the relationship between risk management and financial performance
is statistically significant.
关键词：Corporate social responsibility;Risk management;Financial performance
