CamEd Business Review
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CamEd Business Review (CB Review) is an online publication of CamEd Business School. It targets original manuscripts on ideas relevant to emerging matters in management, finance, accounting, marketing, business law, tax, audit, business communication, human resources management. CB Review welcomes interdisciplinary topics which are immediately useful to those in the board rooms, CEOs, CFOs and other members of the management.
Meant to become a quick and meaningful resource, CB Review typically welcomes manuscripts by actual practitioners and academics, written in a style which is user-friendly and appealing to the greater public. We aim to publish two Issues per year. We may likely publish more often in the future.
As a service to the author(s), we fully commit to finalizing the whole process within thirty days from the submission date.
Please send your manuscripts and questions to the Editor-In-Chief at: [email protected]
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Item How to Measure Creating Shared Value(CamEd Business School, June 30, 2024) Kenneth Paul CharmanThe concept of creating shared value (CSV) was put forward by Professor Michael Porter and Mark Kramer in 2011 to identify company strategies which directly address a social need for profit through the business model rather than addressing the same social needs through redistribution of profits already made. Many companies, including large corporations have adopted CSV principles to govern and guide their business strategies. CSV represents a further progression in rethinking the role of the firm from the more narrowly defined responsibility of providing shareholder value, to the wider perspectives of addressing the impact of the firm on its stakeholders through corporate social responsibility (CSR). The principles of corporate governance are well established to oversee the activities of firms, and sustainability reporting is common today, and which now extend to frameworks and guidelines for reporting. Responsible Business Conduct (RBC), put forward by the OECD has provided a framework to incorporate due diligence to guide actions to reduce or alleviate the negative impact of a firm on its stakeholders. More recently the growth of ESG accounting has provided metrics for measurement of the impact of the firm on the economy, social factors and its environment, creating huge steps towards sustainability accounting.Item Green, Social, and Sustainability Bonds in Cambodia: Status and Prospects in Q1 2024(CamEd Business School, June 30, 2024) Varabott HoThe Royal Government of Cambodia (RGC) is deeply committed to combating climate change and fulfilling its obligations under the Paris Agreement and the Sustainable Development Goals (SDGs). As the nation aims at significant climate adaptation and mitigation, financial strategies including Green Bonds are considered pivotal. Despite their potential, only a limited number of bonds have been issued, with none qualifying as Green Bonds, highlighting a major opportunity for growth and impact. The adoption of the Paris Agreement in 2015 marked a global consensus on reducing climate change effects, focusing on low-carbon initiatives such as Green Bonds. These bonds are part of a broader category known as Thematic Bonds, which fund projects with explicit environmental and social benefits. Despite their growing popularity, challenges such as high issuance costs and complex regulatory frameworks are notable, especially in emerging markets like Cambodia.Item Sihanoukville’s recovery and tax incentives – treating the disease and not the patient?(CamEd Business School, June 30, 2024) Clint O’ConnellTwenty-five years before he was elected president, a certain D.J. Trump appeared at Capitol Hill to complain that Congress had closed too many tax loopholes for the real estate industry2 ; “Real estate really means so many jobs… you create so many other things. They buy carpet. They buy furniture. They buy refrigerators. They buy other things that fuel the economy.”Item Opportunities and Challenges in Intellectual Property Rights Protection and Enforcement in Cambodia(CamEd Business School, June 30, 2024) Ly Tayseng; Sophorn PouvchannitaCambodia’s IP framework has undergone significant development in recent years to align with international standards and facilitate innovation-driven growth. Cambodia is a signatory to various international treaties and agreements, including the Agreement on Trade- Related Aspects of Intellectual Property Rights (TRIPS). At the time of Cambodia’s accession to the World Intellectual Property Organization (WIPO) in 1995 and the Paris Convention for the Protection of Industrial Property in 1998, the regulatory framework to protect IP in Cambodia was weak. After the accession, the Cambodian Government has enacted numerous laws and regulations to strengthen the protection of IP rights in order to attract foreign direct investment. Those laws include the Law Concerning Marks, Trade Names and Acts of Unfair Competition; Law on Copyrights and Related Rights; Law on the Patent, Utility Model Certificates and Industrial Designs; Law on Geographical Indications; Law on the Management of Quality and Safety of Products and Services; Law on Seed Management and Breeder Rights.Item Lessons in Cambodia’s Real Estate: RawOpinion of a Practitioner(CamEd Business School, June 30, 2024) Kevin LimWith political stability, Cambodia has opened to the world and has become one of the fastest growing-economies in Asia, with strong record of sustained GDP growth of over 7% in the past two decades prior to the COVID-19 pandemic in 2020, driven largely by export-oriented manufacturing, tourism and real estate developments. Geographically, Cambodia is located at a very strategic location within ASEAN. It is the central hub and gateway to ASEAN member nations. So, investing in Cambodia is to target the overall ASEAN market with 670 million populations. Cambodia also joined RCEP. Such regional integration laid a good foundation for Cambodia to boost its exports further through multilateral and liberalized trading system. Investors may also benefit from the bilateral Free Trade Agreements established between Cambodia and China and other ASEAN/RECEP member nations.Item The Growing Scope of Central Bank Mandates - Lessons for Cambodia(CamEd Business School, June 30, 2024) Pat BeckThroughout history, central bank mandates have evolved. Generally, these adaptations involve an increase in the scope of the aegis of the institution evinced through the refinement and addition of tools central banks possess. However, the arguments for the creation of central banks began with a need to help facilitate the funding and marketing of sovereign debt. Public debt management remains a central tenet of central banks today. In this early period, central banks were also tasked with issuing currency. Yet, over time, the banks began to be issued a wider range of responsibilities. (Redish, 2012)Item Is AI bubble true or false? Early observation from investors in Cambodia, Singapore, China and Malaysia(CamEd Business School, December 1, 2025) Sereyrotana Chum; Other CBL studentsArtificial Intelligence (AI) is swiftly transforming the global tech landscape, positioning itself as one of the most impactful innovations of the modern era. Its influence spans multiple sectors – including healthcare, finance, logistics, and education – where it is driving progress, streamlining operations, and enabling new business approaches. Across Asia, nations such as Cambodia, China, Malaysia, and Singapore are actively integrating AI into their national strategies to boost economic growth and global competitiveness. These governments are channeling resources into AI development, fostering startup ecosystems, and attracting substantial foreign investment. This wave of enthusiasm reflects a widespread belief that AI will play a pivotal role in shaping future economies. Yet, this rapid expansion has also sparked concerns that the current investment boom may be fueled more by speculative excitement than by solid technological foundations. Observers are drawing parallels to past financial bubbles, notably the dot-com era, where exaggerated expectations led to significant market downturns. With AI company valuations climbing and media coverage amplifying the hype, questions are emerging about whether this growth is truly sustainable or vulnerable to collapse. This case study explores whether the current surge in AI investment across Asia is indicative of authentic economic advancement or a potential bubble. By examining investor perspectives and market trends in Cambodia, China, Malaysia, and Singapore, the study seeks to clarify the risks and opportunities that lie ahead in the region’s AI journey.Item Prospects for the Biofuels Sector in Cambodia: The Opportunities and the Trade-Offs(CamEd Business School, December 1, 2025) Kenneth Paul CharmanBiofuels: Perceptions of the Future. Biofuels are seen as an industry of the future, as well as the present and the past, representing both the origin of fuels for heat, for transport, and nowadays as a potential replacement, at least in-part for fossil fuels in the generation of electricity. Although thought of as a marginal contributor, biofuels are widespread, contributing nearly 30% of total fuel consumption in Cambodia, much of which is for domestic consumption in rural areas. Several industries, including the garment sector, choose to replace fossil fuels with biofuels for heat generation for industrial processing, reflecting the well-espoused principle of switching away from fossil fuels. In addition to having the potential to replace fossil fuels, biofuels present potential opportunities for exports, especially to regions such as the EU, which have specific targets to increase biofuel usage. Development of biofuels can also provide jobs, particularly in rural areas with the growth of biofuel crops and collection and processing of agricultural waste. Furthermore, biofuels have the potential for increasing farm incomes by generating another source of income by growing additional crops such as jatropha from which oil can be extracted to make biodiesel.Item The Rise of Family Trusts in Cambodia: Building Legacy in an Emerging Market(CamEd Business School, December 1, 2025) Hans ChenIn the last twenty years, Cambodia’s steady economic growth has been fueled by political stability, a welcoming environment for foreign investors, and increased cooperation with regional and global markets. As a result, private wealth has grown, especially among families who own businesses. Many of these families are first generation entrepreneurs who began their ventures after Cambodia’s post-conflict recovery. When families are building wealth, ownership is usually simple and centralized. Business owners typically keep assets in their own names and make all major decisions. This setup works well during rapid growth, but it can become less effective as businesses and families get bigger. As complexity increases, informal structures often struggle to support long-term continuity. As Cambodia’s economy develops, more families are facing real questions about succession, protecting assets, and ensuring long-term stability. These are immediate challenges that can impact both family relationships and business success. That’s why family trusts are becoming a practical and increasingly relevant legal option for Cambodian business owners.Item Advancing Disability Inclusion and Menstrual Health: A Global Imperative for Equity and Dignity(CamEd Business School, December 1, 2025) Shamila Ramjawan, DBAThe Royal Government of Cambodia’s launch of the National Strategic Plan on Disability (2024–2028) marks a significant milestone in Southeast Asia’s pursuit of social inclusion and equality. This initiative aligns closely with global commitments to the United Nations Sustainable Development Goals (SDGs), particularly SDGs 3, 4, 5, 10, and 17. Drawing from the first global doctoral study on menstrual hygiene management (MHM) for adolescents with intellectual disabilities, this article explores how inclusive health and education frameworks can address the persistent marginalisation of girls and women with disabilities. The study, based in South Africa, used the Social Model of Disability to highlight systemic barriers to MHM and offered a framework adaptable across global contexts. Cambodia’s renewed strategy demonstrates a regional commitment to ensuring that persons with disabilities live with dignity and participate fully in inclusive societies. This article argues for the integration of MHM into national disability and education policies globally, reinforcing the principle that no one should be left behind.