CSR Reporting for Developing Countries: A Review of Research and Agenda for Future Research

DOI

10.2991/978-94-6463-758-8_93How to use a DOI?

Keywords

Corporate Social Responsibility Reporting; Feminist Accounting; Developing Countries

Abstract

This study aims to analyze two important aspects of Corporate Social Responsibility (CSR) disclosure in developing countries. First, this study explores how CSR impacts social and economic welfare in developing countries. The analysis shows that CSR programs positively contribute to improving the quality of life of local communities, creating jobs, and strengthening sustainable economic development. However, implementation challenges, such as lack of supervision and unequal distribution of benefits, still hinder the maximum impact of CSR. Second, this study examines how the application of feminist values in accounting can improve transparency and accountability in CSR reporting. The values of feminism, which emphasize inclusiveness, fairness, and equality, are proven to be able to create more honest and comprehensive CSR reporting. The feminist approach in accounting not only expands the participation of various community groups in reporting, but also strengthens the oversight mechanism, which ensures companies are accountable to all stakeholders. In conclusion, the integration of CSR with a feminist perspective in accounting can improve the quality of CSR reporting and promote sustainable development in developing countries.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Poppy Ruddin
AU  - Darwis Said
AU  - Sri Sundari
PY  - 2025
DA  - 2025/07/30
TI  - CSR Reporting for Developing Countries: A Review of Research and Agenda for Future Research
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1149
EP  - 1161
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_93
DO  - 10.2991/978-94-6463-758-8_93
ID  - Ruddin2025
ER  -