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. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2024.