Social Responsibility and Regulatory Issues: A Review of Corporate Financial Reporting in the Palm Oil Industry

This journal examines the integration of social responsibility and regulatory issues in the financial reporting of the palm oil industry amidst increasing demands for global transparency. Through a PRISMA-based Systematic Literature Review of 40 Scopus articles (2020–2025), this study maps CSR/ESG practices, global standards (GRI, TCFD, IFRS), as well as the dynamics of ISPO, MSPO, and RSPO. Findings indicate an increase in disclosure volume, especially among large companies, but the quality, independent verification, and standard harmonization remain weak and uneven for SMEs. The implication is the need for strengthened enforcement, integration of financial-sustainability reporting, and capacity building to ensure more credible and inclusive governance.