Compulsory Regulation of CSR: A Case Study of Nigeria

Bethel Uzoma Ihugba


The language of CSR is mostly voluntary. Commentators, business organisations and lobbyist have not relented in defining it as a voluntary practice. But events so far suggest that an entirely voluntary concept of CSR is no longer tenable. Particularly in the petroleum industry in developing countries, companies have failed to take CSR initiatives to create sustainable business practices, or contribute to the development of their host states. Rather, they perceive CSR as philanthropic activity for which they expect congratulations and tax breaks but fail to take responsibility for the aftermath of their activities or embark on proactive practices that will prevent those negative fallouts of business practices. However, in Nigeria a bold step was taken to introduce compulsory regulation of CSR into corporate governance via the NEITI Act 2007. This paper examines this initiative and suggests ways to increase its success.


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