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Abstract
This article examines how Catholic ethical principles are transformed into faith-based social responsibility within the context of community-based tourism development in Ngu Hiep Islet, a distinctive ecological–cultural area in the Mekong Delta, Vietnam. The study employs the theoretical framework of Corporate Social Responsibility (CSR) alongside Catholic Social Teaching (CST) to elucidate the interconnections among faith, ethical conduct, and sustainable development. Qualitative data were collected through 20 in-depth interviews, participant observation, and analysis of secondary documents within the local Catholic community. The findings reveal that faith not only shapes spiritual life but also frames labor values, a service-oriented mindset, and environmental awareness. The parish operates as a moral–social institution that coordinates and supervises community behavior in accordance with the principle of “serving in love.” Building on these insights, the article proposes a Faith-Based CSR model as an alternative approach to conventional CSR, thereby offering a theoretical lens through which to understand the role of religion in promoting sustainable community-based tourism and fostering an ethical social order in rural Vietnam.
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Copyright (c) 2026 Khang Le Chung , Ngoc Anh Nguyen

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References
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DOI: https://doi.org/10.1111/rec3.12065Beyer, G. J. (2014). The meaning of solidarity in Catholic social teaching. Political Theology, 15(1), 7–25. https://doi.org/10.1179/1462317X13Z.00000000059
DOI: https://doi.org/10.1179/1462317X13Z.00000000059Bhatia, A., & Makkar, B. (2019). CSR disclosure in developing and developed countries: A comparative study. Journal of Global Responsibility, 11(1), 1–26. https://doi.org/10.1108/JGR-04-2019-0043
Byrne, D. (2022). A worked example of Braun and Clarke’s approach to reflexive thematic analysis. Quality & Quantity, 56(3), 1391–1412. https://doi.org/10.1007/s11135-021-01182-y
DOI: https://doi.org/10.1007/s11135-021-01182-yCarroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48. https://doi.org/10.1016/0007-6813(91)90005-G
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DOI: https://doi.org/10.1016/j.tmp.2013.02.001Collins-Kreiner, N., & Wall, G. (2015). Tourism and religion: Spiritual journeys and their consequences. In S. D. Brunn (Ed.), The changing world religion map (pp. 689–707). Springer Netherlands. https://doi.org/10.1007/978-94-017-9376-6_34
DOI: https://doi.org/10.1007/978-94-017-9376-6_34Creswell, J. W., Hanson, W. E., Clark Plano, V. L., & Morales, A. (2007). Qualitative research designs: Selection and implementation. The Counseling Psychologist, 35(2), 236–264. https://doi.org/10.1177/0011000006287390
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DOI: https://doi.org/10.1016/j.worlddev.2010.05.007Dimic, N., Fatmy, V., & Vähämaa, S. (2024). Religiosity and corporate social responsibility: A study of firm-level adherence to Christian values in the United States. Corporate Social Responsibility and Environmental Management, 31(1), 396–413. https://doi.org/10.1002/csr.2576
DOI: https://doi.org/10.1002/csr.2576Fadun, S. O. (2014). Corporate social responsibility (CSR) practices and stakeholders expectations: The Nigerian perspectives. Research in Business and Management, 1(2), 13–31. https://doi.org/10.5296/rbm.v1i2.5500
DOI: https://doi.org/10.5296/rbm.v1i2.5500Flick, U. (2014). The SAGE handbook of qualitative data analysis. SAGE Publications, Inc. https://doi.org/10.4135/9781446282243
DOI: https://doi.org/10.4135/9781446282243Font, X., & Lynes, J. (2018). Corporate social responsibility in tourism and hospitality. Journal of Sustainable Tourism, 26(7), 1027–1042. https://doi.org/10.1080/09669582.2018.1488856
Gallego‐Álvarez, I., & Pucheta‐Martínez, M. C. (2020). Corporate social responsibility reporting and corporate governance mechanisms: An international outlook from emerging countries. Business Strategy & Development, 3(1), 77–97. https://doi.org/10.1002/bsd2.80
DOI: https://doi.org/10.1002/bsd2.80Garay, L., & Font, X. (2012). Doing good to do well? Corporate social responsibility reasons, practices and impacts in small and medium accommodation enterprises. International Journal of Hospitality Management, 31(2), 329–337. https://doi.org/10.1016/j.ijhm.2011.04.013
Hitzhusen, G. E., & Tucker, M. E. (2013). The potential of religion for earth stewardship. Frontiers in Ecology and the Environment, 11(7), 368–376. https://doi.org/10.1890/120322
DOI: https://doi.org/10.1890/120322Holcomb, J. L., Upchurch, R. S., & Okumus, F. (2007). Corporate social responsibility: What are top hotel companies reporting? International Journal of Contemporary Hospitality Management, 19(6), 461–475. https://doi.org/10.1108/09596110710775129
DOI: https://doi.org/10.1108/09596110710775129Hollenbach, D. (2002). The common good and Christian ethics. Cambridge University Press. https://doi.org/10.1017/CBO9780511606380
Hui, L. T. (2008). Combining faith and CSR: A paradigm of corporate sustainability. International Journal of Social Economics, 35(6), 449–465. https://doi.org/10.1108/03068290810873429
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