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This book describes the results of a study to measure the relationship between corporate social responsibility (CSR) and affective commitment (ACO), normative commitment (NCO), and organizational performance in food processing enterprises in the Mekong River Delta, Vietnam. The method of exploratory factor analysis, confirmatory factor analysis, and structure equation modelling are used to analyzed the data. The results showed that four aspects of CSR toward employees, customers, environment and legal are significant factors. As a result, affective and normative commitments act as mediators between CSR and organizational performance. This finding provides strong evidence of the important role of CSR to support positive impacts on ACO, NCO, and business performance. Therefore, it is necessary to enhance the implementation of CSR to promote implementation of organizational commitments, in order to contributes to improving business performance. This is important for entrepreneurs and policy makers to consider when planning promotion programs to stimulate works of employees in terms of NCO.