Abstract
This research analyzes the factors affect the implementation of social responsibility toemployees at Vietnamese textile enterprises. The data was collected from 38 local companies through the pre-designed questionnaire. The study also applied methods of descriptive statistics, CFA analysis, SEM analysis, Bootstrap tests and multi-group structural analysis to sum-up with four final factors of strategic planning, business leaders, stakeholders and corporate culture; in which stakeholders took the most influent on how social responsibility implemented. At the same time, the study also suggested some solutions for textile management to improve such performance.