CSR and economic empowerment for persons with disabilities in tourism: comparative study in Vietnam, Indonesia, Cambodia, Philippines and Malaysia

Purpose This conceptual paper explores how corporate social responsibility (CSR) can strengthen the economic empowerment of individuals with disabilities within the tourism industries of Vietnam, Indonesia, Cambodia, the Philippines and Malaysia. It develops an integrated framework that connects key CSR practices, including inclusive hiring, skills development, accessible infrastructure and community engagement, to broader outcomes such as improved employment prospects, entrepreneurial opportunities, income growth and enhanced social inclusion. Design/methodology/approach This study adopts a theory-informed conceptual approach, drawing on secondary literature across CSR, disability studies and tourism development. Stakeholder theory, the social model of disability and the resource-based view are used as core lenses to construct the proposed framework. A regional comparative perspective is incorporated to identify contextual factors, such as policy environments, societal attitudes and industry collaboration, that enable or constrain disability-inclusive CSR in Southeast Asia. Findings This review identifies several persistent gaps in current CSR implementation, including insufficient accessible infrastructure, limited capacity-building initiatives, low industry awareness and uneven policy enforcement. Nonetheless, the findings underscore CSR’s potential to be genuinely transformative when strategically aligned with disability empowerment goals. Effective CSR not only reduces systemic barriers for persons with disabilities but also generates business value through enhanced reputation, service quality and organisational sustainability. Originality/value This paper contributes new insights by merging global standards, such as the United Nations Sustainable Development Goals (SDGs), with the cultural and institutional realities of Southeast Asian tourism. The resulting framework offers practical guidance for policymakers, tourism operators and advocacy groups seeking to design or strengthen disability-inclusive CSR strategies. The study also provides a foundation for future empirical research aimed at validating and expanding the framework, supporting more inclusive and equitable tourism development across the region.