Article2012

Corporate Social Responsibility and the LegalRegulation in Nigeria

Chima Mordi · Samuel Opeyemi Iroye · Tonbara Mordi · Ibiyinka Stella Ojo

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Corporate Social Responsibility Reporting Corporate Social Responsibility and Sustainability Governance, Compliance, and Sustainability

Abstract

This study examines corporate social responsibility (CSR) in Nigeria in the light of legal regulations, case laws and governmental policies. It will examine the existing role that the Nigerian law plays for the sustenance of the practise of CSR among its companies. A review of the literature on CSR reveals a dearth of knowledge on CSR policies and practices in Nigerian organisations. The study identifies how Nigeria views CSR, the growing importance of the CSR and the sources of CSR in Nigeria. The study also examines the range and scope CSR provided for by the laws and the emerging patterns of CSR in organisations operating in Nigeria. Lastly the article explores what are the forces driving or constraining or helping to shape the forms of CSR practices and policies. The findings reveal that there is diversity in terms of how CSR is understood and experienced in Nigeria. In addition, the study shows that environmental institutions affect how CSR is appreciated and utilised. The article suggests some policy implications in the form of support for CSR policies in this context.

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