Institutionalizing corporate social responsibility (CSR) in Uganda: does it matter?
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Date
2011
Journal Title
Journal ISSN
Volume Title
Publisher
Social Responsibility Journal
Abstract
The purpose of this study is to establish the relationship between CSR, managerial
discretion, competences, learning and efficiency and perceived corporate financial performance in
order to establish the legitimacy and value of CSR, taking managers’ perspectives in Uganda.
Design/methodology/approach – The study used quantitative, correlation and regression analyses
and collected primary data through a structured questionnaire on a sample of 100 firms.
Findings – The results indicate that managerial discretion and competences, learning and efficiency
are significant predictors of perceived corporate financial performance, but CSR is not. However, the
results show serendipitously that managerial discretion’s predictive potential of perceived corporate
performance is moderated by CSR.
Result limitations/implications – The study focuses on corporate social responsibility, a concept not
very well appreciated and only understood as philanthropic and not really viewed as a means for
improved financial performance in Uganda.
Practical implications – Our study implies that while upholding the ideals of CSR, companies in
Uganda need to enhance managerial discretion in their contracting process and develop competences,
learning and efficiency in order to impact positively on performance.
Originality/value – This study contributes to the dearth of CSR literature on the African experience by
examining the perceptions of managers on CSR’s predictive potential of corporate financial
performance in Uganda.
Description
Keywords
Corporate social responsibility, Managerial discretion, Competences, Performance, Uganda
Citation
Nkundabanyanga, S. K., & Okwee, A. (2011). Institutionalizing corporate social responsibility (CSR) in Uganda: does it matter?. Social Responsibility Journal. DOI 10.1108/17471111111175209