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All Journal International Journal of Applied Science and Sustainable Development (IJASSD) EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Joel Arante Alve
University of Negros Occidental – Recoletos
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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AI and Data Systems for Credible University CSR: Technology-Driven Impact Measurement and Reporting in Philippine Private Higher Education Institutions Hazel S. Osano; Anik Yuesti; Joel Arante Alve; Dennis Villasor Madrigal
International Journal of Applied Science and Sustainable Development (IJASSD) Vol. 8 No. 1 (2026): International Journal of Applied Science and Sustainable Development (IJASSD)
Publisher : Lembaga Penelitian dan `Pengabdian Kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/ijassd.v8i1.14094

Abstract

In recent years, expectations of accountability in the Philippines have expanded beyond traditional measures of higher education performance such as enrollment, board examination results, and graduate employability. Private higher education institutions were assessed by how responsibly they cared for students, engaged communities, treated employees, and managed institutional resources. Although CSR initiatives were visible across the sector, this study examined how digital systems supported corporate social responsibility in private higher education institutions. A document-based multiple-case approach was used to analyze governance practices, measurement routines, and reporting patterns across institutions. Findings showed that technology strengthened CSR only when measurement and reporting were embedded in governance and decision-making, rather than treated as communication activities. Institutions using clear indicators, assigned responsibility for data, and conducted regular reviews demonstrated stronger alignment between stated commitments and actual practices. Student-centered responsibilities, scholarships, learning support, and welfare services, emerged as the most credible areas of technology-enabled CSR because they were directly experienced by stakeholders. The study found that opaque use of data weakened trust when issues of privacy and fairness were not addressed. Digital systems supported responsible practice only when grounded in accountability, transparency, and institutional care.
Greening Schools, Greening Communities: Climate-Responsive CSR in Philippine Education Hazel S. Osano; Anik Yuesti; Joel Arante Alve; I Komang Oka Permadi
International Journal of Applied Science and Sustainable Development (IJASSD) Vol. 8 No. 1 (2026): International Journal of Applied Science and Sustainable Development (IJASSD)
Publisher : Lembaga Penelitian dan `Pengabdian Kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/ijassd.v8i1.14096

Abstract

Climate-related disruptions and environmental risks were shown to have direct effects on learning continuity, health, and school operations in the Philippines. This research synthesized recent literature and current policy guidance to explain how education providers reframed CSR from occasional clean-up drives into climate-responsive practices that were planned, measured, and sustained. The review indicated that credible “greening” work relied on three elements: risk- aware continuity planning, whole-school operational routines (water, sanitation, waste, energy use, and campus safety), and community partnerships that addressed local priorities. Results also suggested that programs became more durable when environmental actions were linked to quality assurance routines and learning activities rather than treated as seasonal campaigns. A practical policy direction emerged from the evidence: schools needed a right-sized sustainability agenda with clear ownership, simple indicators, and transparent reporting of progress and limits.
From CSR Narratives to Accountable Practice in Philippine Education: Governance, Evidence, and Credible Reporting Hazel S. Osano; Anik Yuesti; Joel Arante Alve
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 5 (2026): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i5.14104

Abstract

CSR in Philippine education was increasingly judged by what could be shown, not only what was claimed. A desk-based review of recent peer-reviewed studies and current reporting and quality guidance mapped how accountability expectations shifted toward clear criteria, consistent indicators, and traceable decisions. Evidence pointed to a common gap: reports often highlighted activities and beneficiaries but rarely tracked outcomes over time or explained how key decisions were made. Where accountability practice was stronger, roles were defined, a small set of material commitments was monitored, and limitations were stated plainly. Overly broad reporting expectations without matching capability produced compliance fatigue and encouraged symbolic disclosure. A right-sized approach emerged as the most workable path, linking CSR to quality routines and focusing measurement on equity, learner protection, staff welfare, and community outcomes.
Regulatory and Accountability Pressures in CSR and ESG Reporting: A Review of The Transition From Voluntary to Mandated Disclosure Cheryl Gem D. Abraham; Anik Yuesti; Joel Arante Alve
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i6.14453

Abstract

The global landscape of corporate social responsibility (CSR) and environmental, social, and governance (ESG) reporting has undergone a significant transformation, shifting from predominantly voluntary disclosures toward increasingly mandatory regulatory regimes. This literature review examines the regulatory and accountability pressures driving this transition and analyzes their implications for corporate transparency, disclosure quality, and stakeholder trust. Drawing on prior empirical and conceptual studies, the review synthesizes evidence on how mandatory reporting frameworks influence firm behavior, reporting comparability, and accountability mechanisms. A firm level practice illustration is included to contextualize how organizations respond to evolving regulatory expectations. The review finds that while mandatory ESG reporting enhances transparency and comparability, challenges persist regarding enforcement consistency, reporting burdens, and potential unintended market reactions. The study contributes to the literature by integrating regulatory, accountability, and firm-level perspectives, offering insights for policymakers, researchers, and practitioners navigating the evolving ESG reporting environment.
Employee-Centric Corporate Social Responsibility in Philippine Private Higher Education: Engagement, Inclusion, and Internal Social Impact as A Quality Strategy Hazel S. Osano; Anik Yuesti; Joel Arante Alve
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 8 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i8.14756

Abstract

This study examines employee-centric corporate social responsibility (CSR) as quality infrastructure in Philippine private higher education institutions (HEIs). It addresses a persistent managerial problem: employee well-being initiatives often exist as isolated activities, while workload design, psychosocial risk, inclusion, employee voice, and professional development remain weakly integrated into governance and quality assurance. A qualitative documentary synthesis was conducted using a purposively assembled corpus of 14 sources published from 2020 to 2024, comprising Philippine higher education policies and accreditation guidance, international standards and policy documents, and peer-reviewed studies and reviews. The sources were analyzed through structured coding, cross-source comparison, and contribution-oriented interpretation across five domains: workload fairness, psychosocial safety, inclusion and dignity, employee voice, and capability development. The synthesis identifies three central findings. First, workload transparency and recognition of allied tasks form the operational foundation of credible internal CSR. Second, psychosocial support produces limited value when institutions address symptoms but leave organizational hazards unchanged. Third, employee voice and leadership follow-through connect internal CSR to service continuity by enabling risks to be identified before they affect students. The study proposes that employee-centric CSR creates internal social impact when it is embedded in decision rights, monitoring routines, and quality assurance rather than delivered as stand-alone welfare programs. The findings offer a practical governance framework for private HEI leaders while avoiding causal claims that cannot be supported by documentary evidence.
Co-Authors Anik Yuesti Cheryl Gem D. Abraham Dennis Villasor Madrigal Hazel S. Osano I Komang Oka Permadi