ABSTRACT: Based on the final data of 156,6525 SMEs in Ho Chi Minh City, the relationship between digital technology adoption and CSR of SMEs is investigated. The research findings indicate that, because of constrained financial resources, enterprises utilize digital technology solely at the transactional level, engaging with consumers, banking partners, and securities. Enterprises utilize digital technology in response to societal demands and competitive pressures. For instance, while interacting with public organizations and local authorities, firms have had to employ digital technology to facilitate transactions and exchanges. It must be acknowledged that certain enterprises have recognized the efficacy of leveraging the online sales market and its cost-effectiveness; consequently, some have not hesitated to invest in digital technology to facilitate their operations through e-commerce, promote products, and explore markets.

Keywords: Digital adoption, SMEs, CSR, e-commerce.