The literature and practices have shown that implementing Corporate Social Responsibility (CSR) helps enterprises cut costs, improve productivity, generate positive image within the community. enhance the brand value and reputation in customers' and partners' minds, and improve enterprise competitive advantages both domestically and internationally. In the current context, CSR is an essential factor that brings multiple benefits to enterprises. The article applies qualitative method to evaluate current situation of Vietnamese enterprises' CSR implementation following Carroll model, and predict the challenges. Based on this, the author suggests some fundamental solutions to improve the enterprises' attitude towards implementation of CSR.