Good Governance Mechanisms and Corporate Social Responsibility Integration: A Scoping Review of Frameworks, Practices, and Gaps in Philippine Business Entities

Abstract Over the past decade, how Philippine businesses balance accountability, profit, and social impact has shifted dramatically from voluntary charitable giving to formal requirements that tie environmental and social commitments directly to core governance structures. This scoping review systematically maps what we know about this integration, what evidence exists, and what critical questions remain unanswered for Philippine business entities between January 2016 and June 2026. Following the widely accepted scoping review structure from Arksey and O’Malley (2005) and PRISMA-ScR reporting rules from Tricco et al. (2018), the study draws on 62 credible sources: peer-reviewed research, government regulatory orders, multilateral agency reports, and industry practice guidelines. The analysis shows that while recent policies including SEC Memorandum Circular No. 16-2025 now make sustainability disclosure mandatory for many firms, meaningful progress is uneven. Publicly listed companies and state-owned enterprises have moved fastest to align governance and responsibility, but private firms, family-run businesses, and the micro, small, and medium enterprise (MSME) sector 99.6% of all registered Philippine businesses struggle to embed these practices into daily operations. Stronger integration links directly to independent board oversight, dedicated sustainability committees, and genuine engagement with workers and communities, while persistent barriers include limited resources, vague rules for non-listed firms, and global standards that do not fit local realities. This review fills key gaps in cross-sector research and offers actionable direction for policy, business practice, and doctoral-level inquiry especially for understanding how governance and responsibility shape operational resilience and productivity, core concerns in Advanced Production and Operations Management.