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All Journal Juara: Jurnal Riset Akuntansi Jurnal Abdimas Mandiri International Journal of Applied Science and Sustainable Development (IJASSD) EMAS
Alve, Joel Arante
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Journal : EMAS

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Strategic Integration of Corporate Social Responsibility into Governance and Business Models of Philippine Private Higher Education Institutions Osano, Hazel S.; Yuesti, Anik; Alve, Joel Arante
EMAS Vol. 7 No. 4 (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.v7i4.14007

Abstract

Philippine private higher education institutions (HEIs) operate in a constrained environment where the delivery of a public-good service is closely tied to tuition dependence, enrollment uncertainty, and cost pressures that are difficult to pass on to families. In this context, this study examined how corporate social responsibility (CSR) was integrated into the governance and operating practices of private HEIs facing financial and competitive pressure. Using a multiple- case, mixed-method design, the research analyzed how CSR priorities were embedded in board oversight, budgeting, monitoring routines, student support systems, and institutional reporting. The findings showed that while most institutions articulated CSR commitments clearly, meaningful differences emerged in governance discipline rather than in values language. CSR initiatives were more stable in HEIs where responsibilities were supported by formal policies, protected budget lines, and routine review processes, particularly under tuition dependence and enrollment volatility. The study also found uneven credibility in CSR reporting, with recruitment pressures sometimes blurring reporting and promotion. Institutions with clearer indicators, assigned data ownership, and basic review controls produced more credible disclosures, even when reporting fewer items. Stakeholder trust was most strongly associated with education- specific responsibilities directly experienced by students and staff, including scholarship transparency, student welfare systems, fair academic procedures, and accessible learning support.
From CSR Narratives to Accountable Practice in Philippine Education: Governance, Evidence, and Credible Reporting Osano, Hazel S.; Yuesti, Anik; Alve, Joel Arante
EMAS 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.
Co-Authors Anik Yuesti I Komang Oka Permadi Ituriaga, Christian Angelo B. Madrigal, Dennis Villasor Menes, Carmen C. Ni Wayan Rustiarini Osano, Hazel S. Praptayani, Luh Anggie Deasy Setiawati, I Gusti Ayu Ety Villaronte, Christopher M.