LAUSR

Corporate social responsibility (CSR) is now being valued as a factor that will contribute to the sustainable development of businesses, especially businesses in the construction industry. However, understanding the meaning of CSR in the construction industry and how it is practiced is currently limited. This paper aims to develop a framework for CSR indicators related to construction businesses in Vietnam to further clarify the content and aspect of the CSR conceptual framework. Based on stakeholder theory, CSR issues to stakeholders were developed to address key elements of CSR of construction companies. The indicators are then extracted to reveal the specific content contained in these performance issues. The indicator system provides guidance on the implementation of CSR in the construction industry, allowing construction businesses to evaluate the effectiveness of CSR scientifically, thereby supporting the sustainable development of enterprises.