Section 6 begins with a chapter by Neda Trifkovic, Thomas Markussen, Carol Newman and John Rand on “Corporate social responsibility in Vietnam.” This chapter investigates the scope for corporate social responsibility (CSR) to play a role in advancing sustainable development. Trifkovic, Markussen, Newman and Rand focus on an empirical analysis of manufacturing firms in Vietnam. CSR is potentially a means for addressing market failures, such as environmental problems and under-provision of health services and infrastructure, although demand for some of the goods typically provided through CSR activities, such as environmental quality, may be increasing more than proportionally with per capita income. This chapter presents data on CSR activities from Vietnam’s private manufacturing sector, which only started to emerge after the initiation of the Doi Moi reform program in 1986. The authors investigate to what extent firms undertake such activities, what characterizes the firms that are most engaged in CSR efforts, and how CSR is related to the financial performance (revenue and profits) of firms. The aim is to increase our understanding of the scope for CSR to a play a role in generating sustainable development in low and middle income countries in Asia.