东盟企业社会责任报告

Centre for Asian Philanthropy and Society Commissioned by ASEAN Business Advisory Council Malaysia TABLE OF CONTENTS Acknowledgments Introduction Why is CSR Important?Notable Developments in Asian Philanthropy and CSR 1Policy Drivers of CSR 172631Regulatory RequirementsTax and Fiscal Incen�ves for CSR in ASEANNon-Mandatory CSR Guidelines in ASEAN1.11.21.3 2Ecosystem Enablers 2.1342.2372.3372.438CSR AwardsNa�onal Giving DaysNa�onal Volunteering SchemesPublic-Private-Philanthropic Partnerships 3CSR Spending Trends in ASEAN 4Recommendations 4.14.24.3ASEANGovernments Appendix 1: Research MethodologyEndnotes ACKNOWLEDGMENTS At the Centre for Asian Philanthropy and Society (CAPS), we are commi�ed tounderstanding and addressing dynamic social needs and philanthropic trendsacross Asia. Corporate social responsibility (CSR) plays a crucial role in privatesocial investment and helps drive social change and development. This study was We extend our deepest gra�tude to ASEAN BAC Malaysia for commissioning thisimportant study. Furthermore, we wish to express our hear�elt thanks to theinterviewees and other resource persons who shared their �me, exper�se, andperspec�ves for this study. Finally, we thank our Board of Governors—Ronnie C. EXECUTIVE SUMMARY Businesses in Southeast Asia have a long history of suppor�ng the needs of theirlocal communi�es. As wealth in the region has increased in recent years, the scopeand magnitude of community support have expanded, and community investments This report, commissioned by the ASEAN Business Advisory Council Malaysia(ASEAN BAC Malaysia) and conducted by the Centre for Asian Philanthropy andSociety (CAPS), provides an overview of the current state of corporate socialresponsibility (CSR), also some�mes known as corporate philanthropy or Why Is CSR Important for the ASEAN Now? All ASEAN member countries, except Singapore, are classified as developingeconomies facing mul�dimensional development challenges. These challengesinclude improving livelihoods, access to educa�on and healthcare, and addressingthe effects of climate change and natural disasters. At the same �me, governments However, recent geo-poli�cal developments have considerably altered the state ofdevelopment finance in Southeast Asia. In the United States, President DonaldTrump ini�ated significant cuts to the budget of the United States Agency forInterna�onal Development (USAID). The agency was a major source of foreign aidto Southeast Asia, with USAID deploying US$860 million in the region in 2024.3In Cuts in foreign aid mean that there is a stronger onus on Southeast Asian countriesto find domes�c alterna�ves. It is under these circumstances that the Southeast Key Themes of the Report This report can be broadly categorized into four sec�ons. The first details thecurrent state of policy drivers relevant to CSR in the ASEAN, including regulatoryrequirements, tax and fiscal incen�ves, and non-mandatory guidelines. Thesecurrent policies are compared with relevant examples with other countries in Asia. Most countries have introduced ESG repor�ng requirements yet ESG metrics donot necessarily account for or require companies to engage in community support.Even when specific men�on is made of CSR requirements, it is o�en limited tocompanies opera�ng in specific sectors (e.g., Indonesian companies opera�ng in The second sec�on discusses the state of ecosystem enablers that may promotegreater philanthropic flows, such as CSR awards, na�onal volunteering ini�a�ves,and public-private-philanthropic partnerships. Encouragingly, CSR awards areavailable in almost all ASEAN member countries. Nevertheless, governments canplay a more ac�ve role in endorsing and suppor�ng such awards. Government The third sec�on discusses trends in how the private sector deploys CSR resourcesin the region. The analysis iden�fies a clear shi� in corporate focus towards“sustainability.” However, whether this relates to sustainable development,environmental sustainability, or corporate sustainability differs from company tocompany. Moreover, based on published sustainability and annual reports, this CORPORATE SOCIAL RESPONSIBILITY IN ASEAN Finally, based on an analysis of these insights, the fourth sec�on introduces severalrecommenda�ons for a range of stakeholders to facilitate more CSR. These recommenda�ons cover five key themes: 1. Standardizing the defini�on and disclosure of CSR2. Measures to improve oversight of CSR in the ASEAN Based on these insights, we hope that this report helps catalyze decisions that willincrease the level of CSR in the region. By doing so, not only will the region reaffirm INTRODUCTION The ASEAN (Associa�on of Southeast Asian Na�ons) region is one of the fastestgrowing regions in the world economically.1Yet, it con�nues to face developmentchallenges such as rural development, access to educa�on and healthcare, and In the United States, corporate philanthropy accounts for approximately 0.14