Corporate social responsibility (CSR) has been studied for many years by international scholars. In Vietnam, the research on the topic seems to be limited, especially the study from customer perspective. This article attempts to understand how companies are implementing social responsibility and the customers' perceptions of this issue. A qualitative study was conducted through in-depth interviews with the two groups of the corporate managers and the customers in the animal feed industry in the North of Vietnam. The findings show that most companies have been implementing the CSR initiatives. From customer perspective, they highly appreciate companies' activities, and its consequences are trust, reputation and satisfaction.