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This research was conducted to determine the impact of CSR on business performance through an intermediary variable that is employee commitment. A survey of 304 employees working in banks in Ho Chi Minh City was conducted. Data collected was processed by Smart PLS software with Partial Least Squares Structural Equation Modeling (PLS-SEM). Research results showed that economic responsibility, legal responsibility, and ethical responsibility affected the employee commitment with β weights of 0.334; 0.168; 0.205. Philanthropic responsibility did not affect employee commitment. Employee commitment affected business performance with β weights of 0.813. This result showed that bank managers should pay more attention to CSR to enhance employee commitment so that they can improve the bank’s performance.

CSR Affecting Business Performance Through the Mediation of Employee Commitment: A Case Study of Banks in Ho Chi Minh City