*5.2. Theoretical Contribution*

The academic contributions of this research are as follows. Firstly, based on stakeholder theory, this research assessed customers' perspectives on overall CSR and in each domain. In addition, this work analyzed CSR components and ascertained the influences of the components, including the environment, society, customers, employees, and suppliers, on CSR. Moreover, the study showed that, in the three areas during the COVID-19 pandemic, taking on responsibility towards shareholders does not influence CSR—an obvious departure from prior studies. This could be explained by the fact that, during the COVID-19 pandemic, customers focused more on their benefits and other issues instead of shareholders' interest. Secondly, regarding the applied theory of reasoned actions [63], this study constructed a model of purchase intention based on CSR and brand attitude. The results showed that, with the pooled data, CSR positively influences brand attitude and purchase intention; additionally, brand attitude also affects customers' purchasing intent. Thirdly, the survey was conducted across three different locations with different cultures and economic statuses. This provides a comprehensive picture of customers' perspectives on CSR to brand attitude and purchase intent during the COVID-19 pandemic. In particular, Vietnamese people focus more on human issues, such as CSR towards customers and employees. Furthermore, in Vietnam—a communist country—CSR does not have a positive effect on purchase intention. However, apart from CSR towards customers, Taiwanese and Indonesian citizens pay attention to environmental and social issues.

#### *5.3. Managerial Implications*

Evaluating customers' perceptions of CSR allows companies to measure customers' awareness level of their CSR practices [28], and the effect of CSR on brand attitude and purchase intention. This research can be applied to launch improved strategies for businesses. Regarding the importance of CSR, in general, companies should pay more attention to CSR practices to enhance brand attitude and purchase intention in crises such as the current COVID-19 pandemic. However, in Vietnam, the COVID-19 pandemic is likely to amplify customers' perspectives on prices, therefore, companies should weigh the costs and benefits associated with taking on CSR practices. Focusing on each area, it can be

seen that Vietnamese citizens are less concerned with human related issues. Therefore, businesses should allocate their budgets towards CSR to address these problems in order to enhance their public image. However, in Taiwan and Indonesia, companies should focus on protecting the environment and improving society. These days, the concept of sustainable cities has received a great deal of attention from the public. Sustainable cities were mentioned in The United Nations' 2030 Agenda [103]. Companies can fulfill their responsibility in developing the environment and society via their CSR practices. Therefore, companies can collaborate with governments to establish a CSR scheme contributing to the development of urban infrastructure and sustainable cities [104]

#### *5.4. Limitations and Further Research*

This study has several limitations. Firstly, the research did not consider industry characteristics. CSR practices vary, depending on the industry to which a company belongs. Therefore, further research should be conducted according to different sectors. Secondly, the sample size for the pooled data (*n* = 564) is acceptable [105]. However, the research was conducted across three countries, therefore, the validation of the sample size of each region should be considered. It can be seen that the sample size of each location (about 188) was quite small and should be increased. Moreover, the study used cross-cultural data, however, only investigated individuals in three areas across Asia. Moreover, the sample size in each area is quite small and is therefore not representative. As a result, the results may not be used across other cultures, areas, and/or continents. Further research should be carried in different areas on different continents considering different cultural, economic, and legal settings. Furthermore, most respondents were rather young. In the future, sampling procedures should be considered in a strict manner. Third, the investigation took place in a short period during the pandemic, the results cannot be applied in another context (pre- and postpandemic). The difference in different methodology can be used to make comparisons over time [106]. Further research could apply this method to examine the variation in customers' perspectives towards CSR and its effect on brand attitude and purchase intent before, during, and after crises. Finally, when analyzing the effect of CSR on purchase intention, this research did not incorporate other factors related to customers and products. In the future, those factors should be integrated into the model.

**Author Contributions:** Data curation, T.H.G.B.; Formal analysis, Y.H.; Investigation, T.H.G.B.; Methodology, Y.H.; Project administration, Y.H.; Resources, Y.H.; Software, Y.H. and T.H.G.B.; Supervision, Y.H.; Validation, Y.H.; Visualization, T.H.G.B.; Writing-original draft, T.H.G.B.; Writing—review & editing, Y.H. All authors have read and agreed to the published version of the manuscript.

**Funding:** This research received no external funding.

**Institutional Review Board Statement:** Ethical review and approval were waived for this study because they were not required by the university requirements.

**Informed Consent Statement:** Informed consent was obtained from all subjects involved in the study.

**Data Availability Statement:** Not applicable.

**Acknowledgments:** The authors gratefully give acknowledgment to people who have supported us during the time of performing this research. Firstly, we would like to express our gratitude to Deinera Pietra Don Nugroho from International University Liaison Indonesia (IULI) who helped us collect the data from Indonesia. Secondly, we would like to show appreciation to respondents from Vietnam, Indonesia, Taiwan for the interviews and questionnaires. Furthermore, we would like to send sincere gratitude to all anonymous reviewers for their time and expertise in the paper, their advice helps this study to improve both in academic and professional quality.

**Conflicts of Interest:** The authors declare no conflict of interest.

#### **References**

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