Customer Social Responsibility Reporting in Bolivia: Practices and Trends

Boris Christian Herbas-Torrico, Carlos Alejandro Arandia-Tavera and Pamela Mirtha Zurita-Lara
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Boris Christian Herbas-Torrico: Tecnologico de Monterrey
Carlos Alejandro Arandia-Tavera: Alicorp
Pamela Mirtha Zurita-Lara: YPFB Refinación S.A.

Chapter Chapter 5 in Corporate Social Responsibility Disclosure in Developing and Emerging Economies, 2024, pp 73-83 from Springer

Abstract: Abstract Bolivia is now going through significant social and economic transformations. Due to rapid economic growth and significant political reforms, Bolivian society has great aspirations for a brighter future. Thus, different private and public firms have introduced social practices as part of their vision and engaging in CSR practices to benefit society. However, nowadays, due to government regulations, only certain types of firms are forced by the law to report their practices. Hence, most firms do not engage in CSR reporting. The available literature does not show any study of CSR reporting in Bolivia. Therefore, our study is the first to collect CSR reports from public and private Bolivian firms to determine the main factors used to report CSR practices in Bolivia. Based on this information, we suggest recommendations for Bolivian firms.

Keywords: CSR reporting; Bolivia; Private firms; Public firms; Developing countries (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-031-61976-2_5

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DOI: 10.1007/978-3-031-61976-2_5

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