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

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.