Abstract
Vietnam has taken advantages of digital technology to strongly develop in the field of B2C e-commerce business. However, this also poses a number of challenges for reverse logistics activities in the e-commerce industry (REL). Therefore, this study aims to determine the influence of factors on the implementation of REL through exploratory factor analysis EFA, confirmatory factor analysis CFA and structural equation model SEM. The results show that four factors affect the implementation of REL including: Information technology and Software engineering, Corporate reputation, Refund policy and procedures, Employees. The theoretical and practical implications of the study are discussed in detail in the study.