Abstract
In recent years, there are many textile and garment enterprises in Vietnam who are interested in understanding the relevance of ESG practices to their business performance. The article is researched with the aim of analyzing the relationship between ESG practice and the performance of businesses, especially in the textile and garment industry in Vietnam. The authors used Cronbach's Alpha accreditation, EFA factor analysis, linear regression model, and Bootstrap testing for intermediate variables to analyze "The impact of ESG practices on the performance of textile enterprises in the period 2018 - 2021". The results showed a positive influence between ESG practices and business performance through factors such as customer loyalty, corporate reputation and corporate culture.
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