EMAS
Vol. 7 No. 5 (2026): EMAS

From CSR Narratives to Accountable Practice in Philippine Education: Governance, Evidence, and Credible Reporting

Osano, Hazel S. (Unknown)
Yuesti, Anik (Unknown)
Alve, Joel Arante (Unknown)



Article Info

Publish Date
21 May 2026

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.

Copyrights © 2026






Journal Info

Abbrev

emas

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

EMAS merupakan jurnal ilmiah untuk ilmu ekonomi, manajemen dan bisnis yang diterbitkan oleh Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar E-ISSN : 2774 - 3020. Jurnal ini sebagai sarana publikasi hasil penelitian Dosen dan mahasiswa S1 dalam meningkatkan mutu ...