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GHANA INSTIUTE OF 

JOURNALISM 

SCHOOL OF GRADUATE STUDIES and RESEARCH (SOGSaR) 

 

 

AN AUDIT OF WHAT CORPORATE SOCIAL RESPONSIBILITY MEANS IN 

SELECTED GHANA CLUB 100 COMPANIES. 

 

BY  

ALI SIMON JARANA 

MADC19108 

 

 

SEPTEMBER, 2020. 



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DECLARATION 

I, Ali Simon Jarana the author of this study, an audit of what corporate social responsibility 

means in selected 2019 Ghana Club 100 companies, do hereby declare that except for the 

reference to other people’s work which has been duly acknowledged, the work presented here 

is the result of my own effort for the award of a Master of Arts degree in DEVELOPMENT 

COMMUNICATION at the Ghana Institute of Journalism. 

I also declare that this thesis, carried out under the supervision of Dr. Kobby Mensah, has 

neither in whole or in part been submitted to any institution for the award of any certificate. 

 

… ………                         …………   ……  

 ALI SIMON JARANA                     Date 

  (Student)                                                                                            

 

  … 

………………………………     ……..…………………………… 

Dr. KOBBY MENSAH                         Date 

     (Supervisor)  

 



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DEDICATION 

I dedicate this project to Allah almighty for his grace and mercies and also to my mother. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



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ACKNOWLEDGEMENTS 

I am pleased to acknowledge the many people whose invaluable contributions have led to the 

accomplishment of this thesis. I am highly indebted to Dr. Kobby Mensah. His guidance, 

scrutiny, intellectual assistance, provision of relevant documents to the study and interest in 

my academic progress have been very useful to the completion of this study. I am very grateful 

to his invaluable assistance. 

 

 

 

 

 

 

 

 

 

 

 

 



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TABLE OF CONTENTS 

Content Page 

Declaration …………………………………………………………………………  I   

Dedication…………………………………………………………………………  II 

Acknowledgement…………………………………………………………………  III 

Table of Contents …………………………………………………………….......  IV 

Abstract ……………………………………………………………………………  VII 

 

CHAPTER ONE                                                                                                                

INTRODUCTION 

1.0 Introduction …………………………………………………………….   

1.1 Background ………....……………………………………………….…   

1.1.1 Corporate Social Responsibility ……………………………. 

1.1.2 CSR in Ghana ……………………………………………..... 

1.1.3 The Ghana Club 100 ……………………………………….. 

1.2 Statement of the Problem…………………………….…………………   

1.3 Research Objectives…………………………………………..……......   

1.4 Research Questions……………………………………………………..   



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1.5 Rationale and Significance of the Study ………………………………. 

1.6 Scope of the Study………………………...……………………………   

1.7 Summary ………………………………………………………………..  

CHAPTER TWO 

LITERATURE REVIEW 

2.0 Introduction…………………………………………………………  

 2.1 Historical Journey of CSR ………………………………………….   

 2.1.1 Pre-20th Century CSR ……………………………………. 

 2.1.2 20th Century CSR ………………………………………… 

 2.1.3 Post 20th Century CSR …………………………………... 

2.2 Defining CSR …………………………………..…………………..   

2.3 Motivations for CSR ……………………………………………...   

2.4 Theoretical Framework …………………………..………………   

 2.4.1 Carroll CSR Pyramid ………………………………….. 

 2.4.2 The Triple Bottom Line Theory ……………………….. 

 2.4.3 Social Contract Theory ………………………………… 

2.5 Concept and Practice of CSR in Ghana…………………………..   

2.6 Summary ...……………..…………………………………………   

CHAPTER THREE 

METHODOLOGY 

3.0 Introduction ………………………………………………………….   



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3.1 Research Approach ……..……………………….…………………..   

3.2 Research Design ……………………………………………………..   

3.3 Sampling Strategy and Size ………………………………………….   

3.4 Data Collection Technique …………………………………………..   

3.4.1 Document Analysis ……………………………………….  

3.5 Data Collection Procedure …………..……………………………….   

3.6 Method of Data Analysis ……………………………………………..   

3.7 Ethical Issues …………………………………………………………   

3.8 Trustworthiness of the Study ………………………………………….   

3.9 Summary ……………………………………………………………… 

CHAPTER FOUR 

ANALYSIS AND FINDINGS 

4.0 Introduction ……………………………………………………………... 

4.1 Forms of CSR applied by the selected GC 100 companies …..………… 

  4.1.1 Forms of CSR at Scancom Plc (MTN) ………………………. 

 4.1.11 Motivations of CSR at MTN Ghana ………………………… 

 4.1.12 Theoretical Application to MTN’s CSR Initiatives …………. 

 4.1.2 Forms of CSR at Newmont Ghana Gold Ltd …………………. 

 4.1.21 Motivations of CSR at Newmont Ghana Gold Ltd …………. 

 4.1.22 Theoretical Application to Newmont Ghana’s CSR Initiatives... 



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 4.1.3 Forms of CSR at Guinness Ghana Breweries Ltd ………………. 

 4.1.31 Motivations of CSR at Guinness Ghana Breweries Ltd ……….. 

 4.1.32 Theoretical Application to Guinness Ghana Breweries Ltd ……. 

4.2 Comparing the Forms of CSR in the Selected GC 100 Companies ………… 

4.2.1 Dimensions of CSR among the Selected GC 100 Companies ……  

4.2.2 Motivations of CSR among the Selected GC 100 Companies …… 

4.2.3 Theoretical Application of CSR among the  

Selected GC 100 Companies …………………………………… 

4.3 Summary………………………………………………..…………………… 

  

CHAPTER FIVE  

SUMMARY, RECOMMENDATIONS AND CONCLUSIONS 

5.0 Introduction …………………………………………………………… 

5.1 Summary ….. …………………………………………………………   

5.3 Recommendations ………………………………………………….   

 5.5 Conclusion ………………………………………………………….   

References ………………………………………………..……………  

 Appendix: Coding Sheet …………. ……………………………………  

 

 

 



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ABSTRACT 

There has been numerous contestations about what CSR really means for a very long time. 

Scholars have acknowledged the definition, practice and meaning of CSR keeps evolving with 

time. In Ghana, CSR is seen as building sustainable livelihoods and finding business 

opportunities. In the midst of a growing number of studies in CSR in Ghana, very little studies 

have dedicated time to CSR among the Ghana Club 100 companies. This study conducts a 

comparative analysis of the forms, motivations and theoretical applications of CSR among 

MTN, Newmont Ghana Gold and Guinness Ghana Breweries. The purpose was to investigate 

the CSR forms of these companies and to compare the findings to have a group understanding 

of CSR practice in Ghana. MTN, Newmont Ghana Gold and Guinness Ghana Breweries were 

purposely sampled. Data was gathered through document analysis using thematic coding 

sheets. The study revealed that companies place importance on ethical and environmental CSR, 

they are motivated mostly by the ownership values, organisational culture and global 

regulations, and applied the Carroll CSR pyramid model to their CSR activities. The study 

recommends for the companies to consider engaging the community members in which they 

operate to create economic avenues and engage in social uplifting programmes to help reduce 

poverty. 

 

 

 

 

 

 

 



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CHAPTER ONE 

1.0 Introduction 

Organisations by their very nature have responsibilities (i.e., economic, ethical, legal and 

social) assigned to them by law, shareholders and other stakeholders and the society at large 

(Peattie, 1992). Corporate Social Responsibility (CSR) practice, both in industry and academia, 

have had a relatively young history in Ghana (Mensah, 2015). The Ghana Club 100 companies 

are regarded as the best 100 companies in Ghana annually. This study seeks to find out what 

corporate social responsibility means to three (3) selected Ghana Club 100 companies through 

an audit of their 2019 corporate social responsibility reports. Though a considerable amount of 

research has been made in the corporate social responsibility field in Ghana, very little is known 

of what the aggregate of organisations think of what CSR should be. 

 

1.1 Background 

Historically, the concept of CSR is alien in many developing countries and remains so in some 

countries even today. Many-a-times, donations are made en passant in the name of CSR 

without understanding what it means. Some organisations make donations either because they 

see their competitors doing it or because an official within the organisation wants to show off. 

CSR has not been part of the corporate agenda of many companies in the developing world. 

Admittedly, over the past ten years some countries in Africa have seen significant progress in 

the area of human rights and CSR- South Africa (Amponsah-Tawiah & Dartey-Baah, 2011) 

and Kenya (Mwaura, 2004) can be singled out as two cases in point. However, the spread is 



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not as encouraging as it is expected considering the abuse and neglect that characterise most 

regions that harbor natural resources and being exploited by many companies. The focus has 

always been more on environmental issues and philanthropy than on legal and ethical business 

practices. 

This view is supported by a survey of South Africa’s top companies, in which only 10% cited 

“abiding by laws and regulations” as their one principal motivation for pursuing corporate 

citizenship (Trialogue, 2004). A ten-year review of CSR research focused on Africa and 

published in key CSR journals over the period 1995- 2005 revealed that: the volume of 

published research is still extremely low, most papers focused on business ethics, and most 

papers were on South Africa. Hence there is a great scope for expanding the amount of research 

on CSR in Africa, as well as improving the diversity of its content and its geographic coverage. 

In Ghana, the socialist orientation of her first president Dr. Kwame Nkrumah gave the 

impression perhaps rightly or wrongly that State Owned Enterprises (SOEs) were able to solve 

societal problems. This, in a way limited corporate organisations’ social obligations to the 

payment of taxes. However, in recent times there has been a clarion call on organisations to 

undertake social programs, as government alone cannot handle societal problems. This has 

affected the implementation of the concept in the country. CSR activities in Ghana are 

spearheaded by large scale multi-national companies. The multi-faceted problems of the 

country- low per capita income, weak currency, capital flight, low productivity, low savings 

etc. make it almost impossible for indigenous companies, most of which are engaged in the 

retail and in the production of primary commodities, to undertake social actions. Large scale 

manufacturing, telecommunication and mining companies such as MTN, Valco, Goldfields, 

and AngloGold have been instrumental in the social development of the country. However, just 

as it is globally, extractive industries whose operations have direct impact on the environment 



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and local communities are always in the news for obvious reasons-they are either breaching 

some of the tenets of the CSR agenda or fulfilling them in earnest (Amponsah-Tawiah, 2011). 

1.1.1 Corporate Social Responsibility 

The issue of corporate social responsibility (CSR) has been debated since the 1950s. The latest 

analyses by Secchi (2007) and Lee (2008) indicated that the definition of CSR has been 

changing in meaning and practice (Ismail, 2009). Even though CSR varies in nature and 

importance from industry to industry, the notion of CSR remains the same everywhere 

(Atubuga & Dowuona-Hammond, 2006). Matten and Moon (2004) also asserted that CSR had 

been associated with various terminologies. By analyzing a survey conducted in 2003 of CSR 

education in Europe, authors found that fifty labels were assigned to CSR modules, forty labels 

were assigned to CSR programs. Some of the listed terminologies which are synonymous to 

CSR are Corporate Responsibility, Corporate Citizenship, and Sustainability Development. 

These terms emerge mostly based on the role CSR plays in various industries or what it is 

perceived to be (Bill 2012; Kalisch 2002). The most commonly used term Corporate Social 

Responsibility (CSR) is defined as “encompassing the economic, legal, ethical and 

discretionary (philanthropic) expectations that society has of organizations at a given point in 

time” (Carroll 2016, p.2). This definition comprises four responsibilities which, according to 

Carroll (2016), helps to demarcate or characterize the nature of business’ responsibilities.  

The UNWTO (2010) defines Corporate Social Responsibility as a form of self-regulation in 

which organizations take responsibility for their impact on society and the environment. It is a 

commitment to behave ethically and contribute to economic development while improving the 

quality of life of employees, the local community, and the environment (UNWTO, 2010). 

According to the World Business Council for Sustainable Development report (WBCSD, 

2000), “Ghanaians see the concept as building capacity for sustainable livelihoods, respecting 

cultural differences and finding business opportunities in building the skills of employees, the 



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community and government” (pg. 9). Amponsah-Tawiah and Dartey-Baah (2011) also defined 

CSR as the strategic decision of an organization to act upon the social factors that have the 

potential of militating against the fulfillment of corporate goals.  

The above definitions point to the diverse explanations given to the concept of CSR ranging 

from economic, social and environmental concerns through empowering local communities 

and using it as a defensive mechanism in order to fulfill corporate goals. This further affirmed 

the struggle for a consensus in definition, sparking calls for a clearer definition of the concept 

(Blowfield & Frynas, 2005; Kok, van der Wiele, McKenna & Brown, 2001). Individuals, 

organizations, and countries have defined the concept to reflect their national traditions, 

situations, and peculiar challenges for example (Amponsah-Tawiah & Dartey-Baah, 2011). 

 

1.1.2 CSR in Ghana 

In Ghana the need for businesses to be responsible has become relevant given the gradual shift 

towards privatization and deregulation. This trend can strengthen the role of the private sector 

in complementing the public sector efforts thereby creating new hopes and responsibilities for 

businesses (Husted, 2000). Largely, most corporate bodies exist to make profits or satisfy 

shareholders value, in achieving this many may engage in illegal activities at the expense of 

stakeholders or shareholders of the company (Anku-Tsede & Defor, 2014). In most instances 

these unregulated activities results in adverse effects on the environment, e.g. large companies 

in the mining sector might ignored the dangerous conditions under which their employees 

work; resulting in high incidents of physical impairment, poisoning, cardiovascular and 

respiratory diseases and death amongst workers. These events raises the legitimate question of 

whether corporations can of their own be responsible without the existence or enforcement of 

Law? McBarnet (2009) opines that engaging in CSR was no longer a voluntary act on the part 



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of businesses but rather companies must practice CSR because there is legal pressure and 

enforcement. 

Ghana has a very diverse corporate environment. There are limited liability companies; 

companies limited by guarantee; non-Ghanaian companies registered in Ghana as external 

companies; and state-owned corporations created by statute. There are also a whole lot of 

associations such as partnerships and co-operatives that have corporate personality. Then there 

are unincorporated businesses, such as sole proprietorships, that act more or less like 

corporations. All these corporate and “quasi-corporate” forms are subject to varying degrees, 

to principles of CSR. Even though at the global level there is a proliferation of initiatives to 

promote CSR in the face of public concerns about the political, economic, social and 

environmental impact of the activities of corporations in societies in which they operate, there 

is no comprehensive or readily available document on CSR in Ghana (Anku-Tsede & Defor, 

2014). What provides the CSR framework in Ghana are a variety of policies, laws, practices 

and initiatives. In other words, policies, legislation, and other forms of law regulate CSR in 

Ghana. Many government policies, such as the Ghana Land Policy document bear directly on 

CSR. Though these policies are not named as pro or anti CSR initiatives they have the potential 

to promote or denigrate CSR. In addition, specific laws which have a bearing on CSR regulate 

particular industries and sectors of the economy such as banking, insurance, mining and 

commerce. A number of international conventions that Ghana has ratified are also applicable, 

and have a bearing on CSR. 

 

Until the year 2006 when the Ghana Business Code (GHBC) was launched through the 

collaboration of the Association of Ghana Industries (AGI), Ghana Employers Association 

(GEA) and the Ghana National Chamber of Commerce & Industry (GNCCI) to introduce and 

deepen the practice of CSR in business operations, there was no set norms to guide the conduct 



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of business and acceptable standards with regards to the environment and anti-corruption in 

business. The GHBC, which is modeled along the lines of the United Nations (UN) Global 

Compact, focuses on the triple bottom line (profit, planet and people) as performance measures 

of businesses operating in the country (Amponsah-Tawiah & Dartey-Baah, 2011). The GHBC 

has ten major principles all of which underscore the substance of CSR and are fashioned after 

existing laws in Ghana. Interestingly, organisations are not obliged by law to sign up to the 

GHBC. It is a voluntary measure, which allows the operations of organisations to be reviewed 

along four broad categories- human rights, labour standards, environment and anti-corruption. 

Member organisations are awarded certificate of good practice when their operations are found 

to be in line with the prescriptions in the GHBC. Due to its voluntary nature, not many 

organisations have signed up to it. Of the many Small & Medium Size Enterprises (SMEs) and 

large scale manufacturing industries that belong to the GNCCI and the AGI, less than 60 had 

signed up to the GHBC as at 01-04-2011. This is perhaps due to the fear of scrutiny that goes 

with the certification process and reflects the level of acceptability and appreciation of the 

concept in Ghana (Amponsah-Tawiah & Dartey-Baah, 2011). 

 
 
1.1.3 The Ghana Club 100  

The Ghana Club 100 (GC 100) is an annual compilation of the top-100 companies in Ghana to 

give due recognition to successful enterprises, and was launched in 1998 by the Ghana 

Investment Promotion Centre (GIPC). Companies making into the Ghana Club 100 are to serve 

as role-models for the private sector and provide a forum for corporate Ghana to interact with 

government as a high level. Among the objectives of the Ghana Club 100 is to develop an open 

information culture within the Ghanaian corporate sector, provide incentives for improved 

performance, develop uniform criteria for evaluating this performance, and to establish an 

annual database of the top-100 performing companies. It also has eligibility criteria which state 



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all entrants must be limited liability companies; for companies with government interest, 

government ownership should be less than 50%, unless the company is listed on the Ghana 

Stock Exchange. 

 

1.2 Problem statement 

CSR practices among organizations have increased due to the understanding of CSR’s 

contribution to society. In the same vein, Ofori and Hinson (2007) explained that the concept 

of CSR usually goes beyond profit growth to include company’s responsibilities to a broad 

range of stakeholders including employees, customers, community and the environment. 

In Ghana, issues of CSR have become crucial only in recent times. Research on CSR assumed 

attention in the very recent past due to the role CSR has played in the development of 

communities affected by the operations of firms. It is obvious that CSR issues have become 

more or less a favour done by corporations, instead of CSR itself is fraught academically and 

practically with confusion, from the onset. Apart from the varied plethora of definitions and 

conceptualizations of CSR, it also appears that there is no clearly laid-down boundary and 

guidelines for its practice. For instance, in Africa and particularly Ghana, given the diversity 

of the concept, its understanding or meaning would vary from industry to industry. While the 

banking industry for instance practices CSR in terms of social services and community 

development activities, the extractive industry rather focuses on environmental issues (Mensah, 

2015). This has led to the current situation where ‘the concept is defined, approached and 

practiced from different directions by various people based on the priorities and influenced by 

the needs and aspirations of their peculiar social, economic and political settings’ (Taylor, 

2011, p. 19). 



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Despite the increasing studies on corporate social responsibility, researchers hold startling 

different views leading to ambiguity and more so still no consensus on the link given credible 

advert that the debate is far from over (Owusu, 2017). This gives additional motivation for this 

study. Little interest has been devoted to members Club 100 in Ghana. Where this is available, 

it is single firm analysis (Abu-Badr & Abu-Qarn, 2008; Akinboade & Makina, 2006). 

Therefore, to our knowledge, literature is silent on studies in the firms of Ghana’s Club 100. 

This study focuses on filling this gap by considering 20 selected firms of Ghana’s Club 100. A 

comparative study is necessary because;  

1. It will reveal the peculiarities in each firm and the desire strategic policy implication required 

to forge ahead in the development process.  

2. It will also uncover the level and extent by which financial impact on economic growth and 

development in each bloc and why if any, different in each firm.  

 

1.3 Research Objective and Aims 

The broad objective of the study is to do an audit of corporate social responsibility reports of 

three (3) selected 2019 Ghana Club 100 companies. As a result, the aims of the study are to: 

1. Investigate the forms of CSR applied by the three (3) selected 2019 Ghana Club 100 

companies. 

2. Compare and contrast findings of the CSR audit in the three (3) selected 2019 Ghana 

Club 100 companies.  

 

1.4 Research questions 

The following research questions have been carved from the research aims: 

1. What are the forms of CSR applied by the three (3) selected 2019 Ghana Club 100 

companies? 



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2. Do the forms of CSR in the three (3) selected Ghana Club 100 companies diverge or 

converge with each other? 

 

1.5 Rationale and Significance of the Study 

The rationale behind this study is that the Ghana Club 100 companies are known to be the best 

performing non-governmental organisations in the country on an annual basis. This also 

implies that they engage in best practices so far as management and marketing principles is 

concerned. The basic criteria for the top 100 companies is the financial spreadsheets of the 

organisations, the higher the profits made in a year, the better the chances of the organisation 

to be part of the Club. As a result, people often concentrate on the profits and leave out the 

CSR that brought the partnerships between the organisations and their publics for such profits 

in the first place. This study believes that corporate social responsibility practice in these 

companies may have contributed significantly to the growth of the publics of the companies, 

and hence, increased their profits over the years.  

The significance of the study is in three-fold: academia, industry and national. To academia, 

the study will contribute to existing literature in the field of corporate social responsibility. 

Again, it will add a new dimension to the understanding and practice of corporate social 

responsibility in the top 100 private organisations in Ghana. This will give academia an 

understanding of what happens in the field and to mitigate for a common ground where 

academia meets with industry. To the industry, this study seeks to audit the happenings in 

industry and juxtapose the findings to research. This will enable industry to learn from 

literature, the new forms of corporate social responsibility. Also, it will give insights into best 

practices to increase the relationships between the companies and their publics. To the nation, 

this will give a broader perspective into what corporate social responsibility is to organisations 



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in Ghana. This will in a way inform the policies in CSR and courses geared towards industry 

and the overall practice of CSR in Ghana. 

 

1.6 Scope of the Study 

The scope of the study looks at the CSR activities of contained in the annual reports of three 

(3) selected companies of the Ghana Club 100. The scope also looks at documents from 

academics and other scholarly material on CSR, in an effort to understand the trends that exist. 

No personal contact with employees of the selected organisations will be done, unless the 

reasons are for gatekeeping and accessibility to the CSR reports. 

 

1.7 Summary 

The chapter outlined the various arguments underpinning CSR in the world, and in Ghana in 

particular. It has also outlined various definitions and understandings of what CSR’s goals, 

forms and practice are. It has also outlined the ethical reasons for organisations to engage in 

CSR activities. A description of the Ghana Club 100 organisations have been outlined. The 

lacuna in the literature is that comparative analysis of the practice of CSR in larger private 

corporations in Ghana is missing. Hence, the need to find out what CSR means to the three (3) 

selected GC100 companies. The next chapter seeks to build on the background given to explain 

theories and concepts of CSR practice.  

 

 

 

 

 



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CHAPTER TWO 

LITERATURE REVIEW 

2.0 Introduction 

This chapter reviews literature relevant to the topic under study. The chapter specifically 

reviews literature that emphasizes CSR globally, from the pre to post 20 and 21st CSR practice 

and the motivations of CSR. The chapter also reviews theoretical explanations to CSR, with a 

focus on the Triple Bottom line Theory, Carrol CSR Pyramid and the Social Contract Theory. 

Finally, the chapter discusses the nature and practice of CSR in the context of developing 

nations, and particular, Ghana. 

 

2.1 Historical Journey of CSR 

As controversial as the concept of CSR has been, it has had a checkered history. Its history has 

been marked by sequences of shapes and shades, better fitting the character of a chameleon. 

This is verified by the fact that the concept is as old as the corporate world itself, even though 

it was not officially formulated until recently (Asongo, 2007). This means that CSR is being 

practices in different times of history and at different places. The concept of CSR is still 

evolving and the history is still in a continuum (Asongo, 2007). This section discusses the 

historical context of CSR practice before, during and after the 20th century. 

 

2.1.1 Pre-20th Century CSR 

The widely quoted BRASS Centre traces CSR to almost 5000 years ago. According to the 

report, ancient Mesopotamia’s King Hammurabi, around 1700BC introduced codes that 



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purported to sanction builders, farmer and innkeepers to death should their actions and 

inactions cause the death of others or greatly inconvenience local citizens (BRASS Centre, 

2007). Around the same period, senators of ancient Rome have had the cause to grumble and 

agitate on the failure of business entities to contribute taxes that are sufficient to finance their 

military escapades at the time. Asongo (2007) narrates that his personal interaction with 

business people in Africa affirms that hunters in Southern Cameroun and other parts of Africa 

brought part of their catch to their chiefs. Particularly in Nigeria and in the Northern Region of 

Ghana, farmers were and still bring the first harvest as their contribution to the famous 

communal yam festival. This affirms how deeply-rooted the contribution of business persons 

and tradesmen in the African society was. The industrial revolution presumably began the 

reshaping of social structures. Communities and the entire culture of societies witnessed 

growing industrial establishment and expansion in unregulated businesses whose owners, as 

espoused by Karl Marx and Freidrich Engels, amassed wealth at the expense of appalling 

wellbeing and working conditions of employees and the society in general. By the late 19th 

century, corporations had begun taking agitations and criticisms from society for exploitation 

and irresponsible business behaviour that had serious repercussions for the environment and 

society in general (Mensah, 2015). CSR issues began assuming a new dimension. Corporations 

began to use part of their wealth to support philanthropic ventures in their societies. 

 

2.1.2 20th Century CSR 

The 20th century CSR actually marked the beginning of formal writings on social responsibility. 

Carroll (1999) date this form from the last 50 years of the century. Bowen (1953) explained 

that the modern era of social responsibility emanates from the seminal works on social 

responsibilities of the businessman, which actually saw the term changed from Social 



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Responsibility of Business to the largely acclaimed CSR. The concept also largely acclaimed 

to be a product of the tremendous contributions of Bowen, who later came to be known as the 

father of CSR in CSR discourse (Carroll, 1979). The aftermath of the World War II trauma and 

its attendant agreement of the world to focus on peace and socio-economic development 

resulted in the emergence of new independent nations. By 1994, the Bretton Woods Conference 

had resulted in the formation of the World Bank and the IMF and them the formation of the 

General Agreement on Tariffs and Trade (GATT) in 1984 (Srivastava & Sahay, 1995). All 

these world bodies were set up in a bid to ensure growth and economic development and to 

avoid futile involvement in cold war (Srivastava & Sahay, 1995). The sudden focus on growth 

and economic development came with it, extreme exploitation of natural resources and the 

springing up of large factories in most cities and towns, according to Srivastava and Sahay 

(1995), this resulted in the growth of urban population, pollution, reduction in natural 

resources, among others. Issues of sustainable development began assuming some serious 

attention, hence by 1987, the world had finally come to accept the Brundtland Commission’s 

discourse on sustainable development. It is important to note that this did not happen at once, 

but as espoused by Srivastava and Sahay (1995), some major events had culminated into the 

modern-day sustainable development. For example, the hints of growth as published by the 

club of Rome (1972), the UN Stockholm Conference on Human Environment (1972), the 

World Conservation Strategy (1980) and the environmental disasters in the mid-1980s actually 

sought to question the concept of economic growth and development and its implication for 

environment and human kind in particular.  By the end of the 1970s, these events and the 

growth in concern for sustainable development had resulted in clearer definitions and 

boundaries for CSR (Srivastava & Sahay, 1995).  

Perhaps, the discourse of CSR reached its crescendo around the beginning of the 1980s. This 

seemingly loud advocacy for socially-responsible business was triggered by numerous 



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environmental hazards, occupational safety issues and the concern for human security in 

general (Mensah, 2015). Prominent among these high-profile environmental accidents are the 

Bhopal Gas Tragedy in India in 1984, which resulted in the long term death about 20,000 

people and as many as 100,000 residents suffering from crippling disabilities (Van Zile, 2012); 

the nuclear-reactor disaster that occurred at Chernobyl (Ukraine) in 1986, which led to the 

death of a number of people and caused cancer among an estimated 2300 people, and the largest 

oil spillage tanker Exxon Valdex in Alaska in 1989, which led to the destruction of millions of 

birds and aqua-lives and the contamination of several stretches of beaches. All the seemingly 

preventable and human-induced environmental disasters in the 1980s accounted for the 

growing concern that business must prove its position on social, ethical and environmental 

matters (Mensah, 2015). Society, around this period, expected businesses to largely respond to 

how they would account for the impacts of their activities, both socially and environmentally. 

It is, perhaps, intriguing to note that during this period, the focus of the CSR advocacy had 

assumed two broad themes as explained by Srivastava and Sahay (1995). They first sought to 

espouse how CSR was connected to the broader organizational framework and, more 

especially, the process of incorporating CSR activities into the business organizational setting. 

On the other hand, the second theme (which resonates with society) places emphasis on the 

linkages between business’s social and financial performance. These two themes may probably 

be the source of related concepts such as Corporate Social Performance (CSP), Public Policy, 

Business Ethics, Stakeholder Management, among others (Carroll,1999). A scan through the 

literature and supported by the two broad themes above depicts that CSR was explained on the 

basis of the cost and the effects of undertaking CSR. Drucker (1984) supported this when he 

explained his perspective on the compatibility of profitability and responsibilities. In this, he 

explained that business, perhaps, ought to attempt to convert their social responsibilities into 



24 
 

opportunity, economic benefits; productive capacity, human competence, well-paid jobs and 

wealth. 

In the follow up, Cochran and Wood (1984), in their study, sought to test the correlation 

between CSR and financial performance of businesses, which they found to be positive. The 

rising interest in the research spheres on CSR culminated into the continued expansion in the 

body of knowledge on the practice of CSR within the decade of the 1980s. the decade following 

the 1980s witnessed a surging involvement of international actors, such as individual 

governments, international non-governmental organisations, the IMF and the World Bank, the 

WTO, among others in the discourse of CSR. This may have been propelled by the IT 

revolution, which was funning globalization. The involvement of these actors induced all forms 

of initiatives, policies and codes that placed some kind of environmental and social restrictions 

on trade and business activities. Segerlund (2005) explains that an OECD (2011) inventory 

revealed that close to 250 different codes of conducts were issued by individual corporations, 

industry and trade organisations to specifically address CSR in different ways.  

Beyond the individual corporation’s involvement, the phenomenal contributions by 

governments need mention. Government initiatives, such as the Clinton Administration’s Fair 

Labour Association established to fight sweatshop in 1996; the Ethical Trading Initiative of 

1998 and the eventual appointment of a Minister for CSR by the UK government are all efforts 

by individual nation states (Segerlund, 2005). Perhaps, this phenomenal involvement of these 

bodies may have been instigated by the rise in anti-corporate activism and an increasingly large 

and diverse set of protests as well as environmental and human-right issues which led to 

boycotts or products of a large number of corporations that were labelled anti-society 

(Milovanovic, 2009). 



25 
 

Most interestingly, during this period are the soaring activities of international NGOs regarding 

CSR. According to Segerlund (2005), about 40% of international NGOs (INGOs) existing in 

the world and predominantly located in North America and Europe engaged in an advocacy for 

the need for the business community to approach the issue of CSR with greater interest as well 

as the need for development of a more transnational direction for dealing with global issues. In 

comparison, these 60% of existing INGOs engaged more in activism and campaigning to 

explicitly criticize business on issues relating to CSR, while the other 40% largely were 

moderate and positive in dealing with the negative aspect of corporate activities. The 60% 

rather concerned themselves with the self-image that organisations wanted to portray of 

themselves. Notwithstanding these differences in the approaches to CSR, they all advocated 

awareness creation, information exchange and promoted issues of CSR in the business 

environment in general. Particularly astonishing is the sudden emergence of a CSR industry, 

where major firms such as KPMG, PriceWaterHouse Coopers and consultancies such as 

Sustainability, CSR Europe, among others provide CSR services and consultancies to major 

businesses in a bid to protect them from protests and the ill products of activism against their 

operations.  

 

2.1.3 Post 20th Century CSR 

It was observed that governments had been unable to come out with a binding legal framework 

on the environmental behaviour of global corporations, in spite of the loud advocacy for 

government action to hold corporations accountable for their activities (Bichta, 2003). The 

posture of governments and the agencies have been to accept a voluntary corporation’s 

involvement and commitment to implementing the ‘global compact’ and ‘Type II’ partnership 

agreements (Bichta, 2003).  



26 
 

With the emergence of widespread interest in the role of government and business alike for the 

natural environment, social development and social inclusion, CSR discourse has assumed a 

new dimension beginning the new millennium. In pursuant of an agenda of corporation 

addressing the legitimate expectations of its investors and stakeholders, governments have also 

been urged to take full responsibility of ensuring that the antecedents of market failures are 

appropriately regulated with the view of achieving the tenets of sustainable development, 

which includes Economic, Environmental and Social Sustainability. CSR, therefore, assumed 

an interface with laws and regulations (Bichta, 2003).  

As indicated by Horrigan (2007), 21st-century CSR has been a story of progressive business 

sensitization to systems and dynamics of governance beyond government, regulation beyond 

law, and responsiveness beyond responsibility. It is a story of a rapidly-growing alignment 

across many individual businesses, industrial sectors, and geopolitical regions between those 

systems and dynamics of governance, regulation, and responsibility, on one hand, and a 

company’s business model, strategy, and impact, on the other. These events culminated into 

the emergence of a distinctive body of laws and regulations that go beyond any corporate 

governance but re-orientate the doctrines of corporate laws which resonate with CSR. 

Horrigan (2007) concludes that the 21st century business environment will continue to witness 

an increasing need for corporate responsiveness to a wide range of governance, regulatory and 

responsibility drivers. He identifies three major trends in this direction, which include the 

emergence of an array of CSR-related corporate law reforms, which are incorporated 

comparative models and regulatory measures from varying jurisdictions; the increasing 

intersection of business concerns with CSR-related concerns, for instance, corporate legal and 

regulatory measures, which are formulated, emphasizing SRI and ESG considerations in 

corporate and investment decision-making, business and operational review requirements, 



27 
 

corporate responsibility and sustainability reporting and emerging CSR-related networks and 

standard-setting initiatives nationally and internationally.  

Rahman (2011) evaluated ten dimensions of the definitions of CSR as it developed through 

1950 to date. The table below captures the various epochs and the dimensions that CSR took: 

Table 2.1: Ten Dimensions of CSR 

EPOCH DIMENSION 

1950s Obligation of the society 

1960s Relationship between corporation and society 

1970s Stakeholders involvement, well-being of citizens, a philosophy 

that looks at the social interest, helps solve neighborhood 

problems; 

Improve the quality of life; economic responsibility, legal 

responsibility, ethical responsibility, and discretionary 

responsibility 

1980s Voluntariness, economically profitable, law-abiding, ethical and 

socially supportive; economic, legal, ethical and voluntary or 

philanthropic 

1990s Stakeholders involvement; obligation to society, environmental 

stewardship; people, planet, profit 

2000s Integration of social and environmental concern; voluntariness; 

ethical behaviour; economic development; improving the quality 

of life of the citizens; human rights; labour rights; protection of 

environment; fight against corruption; transparency and 

accountability 



28 
 

Source: Rahman (2011) 

 

 

 

2.2 Defining CSR 

Various studies have argued that the definition of CSR has been changing in meaning and 

practice as the concept is constantly being reexamined and redefined to serve changing needs 

and times (Cernec, 2014). The meaning of CSR varies depending on the perceptions of 

stakeholders involved and the industry understudy (Campbell, 2007). The assertion by 

Martinez and Del Bosque (2013), therefore, makes it difficult for the concept of CSR to have 

a single universally established definition.  

Studies reviewed suggest that the varying definitions of CSR are based on two fundamental 

ideas. The first is that organizations have a responsibility that transcends profit maximization 

and the second is the need to improve the social environment (Godfrey & Hatch, 2007). Carroll 

(1979) explained that “CSR includes the economic, legal, discretionary, and ethical 

expectations that society has of organizations at a given period” (p. 499). The definition does 

not consider CSR as a one-dimension concept; it rather considers CSR as a concept that 

embraces wider social, economic, and environmental dimensions. Cernec, (2014) summarized 

CSR as responsible practices which respect and preserve the natural environment, improve the 

quality and opportunity of life, and invests in communities where a business operates. Thus, 

Wheeler, Colbert and Freeman (2003) asserted that organizations have responsibilities not only 

to their shareholders but to a broader group of stakeholders. For instance, the WBCSD, (2000) 

defined “CSR as the commitment of businesses to contribute to sustainable economic 

development while working with employees, their families, the local community and society 



29 
 

at large to improve the quality of life” (p. 6). In the same vein, Woodward, Edwards, and Birkin, 

(1996) defined CSR as a contract between society and businesses wherein a community grants 

organization license to operate and the organization in return meets certain obligations of 

society and behaves in an acceptable manner. These definitions relate CSR to organizations’ 

obligation to be accountable to all its stakeholders in all its operations and activities with the 

ultimate aim of achieving sustainable development in economic, social, and environmental 

dimensions. Cernec (2014) noted that the underlying philosophy of CSR is organizations’ 

responsibility to be good contributors to society and the environment and to ensure economic 

strength.  

Porter and Kramer (2006) stated that organizations could not solve all the issues in society; 

therefore, they should only intersect with issues that are aligned with their businesses. Bernstein 

(2000) in an article on the power American businesses yield asserted that businesses are 

important and active members of society. Bernstein (2000) stated that profits are rewards to 

organizations’ performance and it is beneficial if it serves society. He noted that if 

organizations stop attending to society, then society will also not tolerate organizations and it 

will in the long term affect their existence. Similarly, Eraqi (2010) aver that there is an 

interdependence of businesses and societies. According to Eraqi (2010), businesses provide 

products, pay taxes, and offer jobs while society consumes, provide workforce and policies.  

In line with the above, a number of empirical studies have identified how CSR impacts on 

organizations. Garay and Font (2012) conducted a survey of 400 enterprises analyzing the 

impacts CSR activities has on the enterprises. The results of the study revealed that cutting 

operation costs and minimizing resource consumption used to be the most common CSR 

practice as it led to increased profits. However, CSR has evolved to include meaningful 

economic and social practices such as identity promotion, heritage conservation, local 

development, and consumption of local products, fair wages, gender equality and recruitment 



30 
 

of local labor (Garay and Font, 2012). In the same light, Coles Fenclova and Dinan (2013) 

conducted a critical review of research studies on CSR in tourism management. Their study 

found that aside Garay and Font (2012) assertion, most companies include reduction of 

environmental impacts and charity donations into their CSR.  

Battaglia, Testa, Bianchi, Iraldo and Frey’s (2014) study was based on a correlation analysis 

between competitiveness variables and the CSR practices adopted by Small and Medium Sized 

Enterprises (SMEs) operating in the fashion industry. In the study the authors sampled 213 

SMEs located in Italy and France. Battaglia et al. (2014) asserted that CSR has a positive 

impact on organizational human resources provided the CSR activities of the organization 

focused on avoiding risks for employees’ health and safety and assisting employees with 

insurance tariffs. Smith (2005) analysed how the new breed of institutional investors pursue 

environmental and social goals. Smith (2005) noted that CSR activities aimed at managing 

natural resources saves cost. His paper asserted that positive community relations and equal 

employment opportunity have long term positive impact on cost structures. Nicholls’ (2002) 

study examined the operational implications of fair trade for retail businesses in the U.K. Using 

in depth interviews, Smith (2005) interviewed five influential parties responsible for the 

commercial development of fair trade in U.K; they include a fair trade wholesaler, a fair trade 

retailer, specialist and two supermarket owners and members of the fair trade foundation. His 

study espoused that CSR played a role in the quality of products and service offered by means 

of customer satisfaction.  

 

 

2.3 Motivations for CSR 



31 
 

There are many studies on CSR drivers. Bhatia and Makkar’s (2019) study assessed the status 

of CSR disclosure and its various determinants in Russia. This study employed Content 

Analysis to examine CSR disclosure of 48 Russian companies selected from Broad Market 

Index for the year 2014–2015. CSR disclosure is measured through CSR disclosure index. The 

findings of the study show that there is significant positive impact of international listing, 

industry, board size and board independence on CSR disclosure. The authors recommended 

that the Russian Government should undertake strong initiatives to inculcate CSR disclosure 

practices among companies, so that all firms even when they do not have international listing 

follow CSR practices.  

Rodriguez-Bolivar and Hernandez (2014) examined how managers of State-Owned 

Enterprises perceive the concept of CSR, the reasons for their involvement and how it is 

integrated into everyday business practices. Using a quantities approach and a sample of 50 

State Owned Enterprises, the study found that although the managers are aware of the 

importance of the CSR principles underlying their activities and understand the meaning, scope 

and dimensions of CSR, there remains an evident need to enhance the application of CSR 

policies among the strategies of SOEs. Through the study it emerged that managers’ profiles 

and the sector in which they work both have a strong influence on their behaviour regarding 

CSR issues. Sprinkle, and Maines (2010) stated that there are various reasons businesses 

engage in CSR initiatives. The authors revealed that businesses might be motivated by 

philanthropic intentions whereby they simply believe their CSR efforts are part and parcel of 

being a good global citizen or they may engage in CSR activities as ‘‘window dressing’’ to 

appease various stakeholder groups, such as nongovernmental organizations (NGOs) (p. 446) 

Again, retention of employees and customer-related may serve as drivers for CSR (Sprinkle, 

& Maines, 2010).  



32 
 

In the same way, Papasolomou-Doukadis, bia-Kapardis, and katsioloudes, (2005) conducted a 

study on CSR approach of Cypriot businesses and found that managerial initiatives, as well as 

financial gain, were motives for the adoption of CSR by the Cyprus business sector. They 

asserted that most businesses are only concerned with the commercial need to achieve financial 

targets and to deliver enhanced financial performance by the use of CSR. In the same way, the 

authors averred that businesses who have successfully embarked on the CSR sustainability 

agenda have argued it generates more financial benefits in their operations. Businesses who do 

not engage in CSR have taken cues from businesses who have embarked on strategic CSR 

projects that have proven successful for them. 

Udayasankar (2008) researched into CSR and firm size and established that there are three 

main aspects of an organization’s size that determines its level of CSR adoption. These aspects, 

according to the author, are the organization’s visibility, resource access, and organization 

operation. Udayasankar (2008) argued that chained organizations who are more visible as a 

result of enhanced legitimacy and reputation effects are more likely to engage in CSR as they 

may also suffer more damages to their reputation for inadequate participation in CSR. 

Similarly, Bill (2012) concluded in her study that it is obligatory for chained hotels to engage 

in CSR since they are more visible, are endowed with many resources, and are excellent in 

their operations. Evidence from Madden, Fehle, and Fournier (2006) also suggests that smaller 

organizations tend to be involved in CSR activities in some way, particularly through charity. 

2.4 Theoretical Framework 

CSR, arguably, has had quite a controversial evolution, and this is manifested at every facet of 

its development. Theoretically, neoclassical theorist have always explained that the very 

motive of the concept CSR runs at variance with the objective of doing business. However, 

theorists who fraternize with the CSR agenda also argue that the profit-maximisation agenda 



33 
 

of corporations that tend to satisfy shareholders’ interests cannot thrive in these globalized and 

well-connected modern economies. The result thereof is that varying theories have been 

propounded to explain these arguments. This section looks at three CSR theories related to the 

study. These are the Carroll CSR Pyramid, the Triple Bottom Line Theory and the Social 

Contract Theory. 

 

2.4.1 Carroll CSR Pyramid 

Carroll made a specific theory for the way that corporation interact with its surrounding 

community and the whole world, this theory is known nowadays as Carroll’s Pyramid of CSR  

(Fig. 1). Carroll’s theory is composed of four obligations that create a foundation or 

infrastructure for the business’s responsibilities toward society.  

A. Economic responsibility. It’s the obligation of a business organization to make money. 

Carroll placed the economic obligation in the base of the CSR Pyramid because it’s 

vital for business survival. Any corporation or organization, even if it’s a non-profitable 

organization, as charities association needs assets in order to succeed and sustain. 

According to Carroll, the first step in implementing CSR is to enroll in business 

operations and to make profits. Carroll added that profits are necessary to reward 

investors and owners. Moreover, profits must be reinvested back to maintain business 

growth. Economic responsibility is represented by a corporation through investments, 

marketing strategies, business operations, and long-term financial strategies with vari-

ant stakeholders. For example, when a corporation enrolls into business operations, it 

must hire a number of employees and it will deal with different stakeholders as vendors, 

sellers, marketing consultants, stockholders, investors, insurance companies, banks, 

and financial institutes. Variant stakeholders will be affected positively if corporation 



34 
 

achieves profits, this what economic scholars named as Win-Win theory. As a result, 

stakeholders will make profits, money circulation process will improve and a 

corporation will successfully achieve its CSR economic responsibility. 

B. Legal responsibility. Corporations must respect laws and regulations. According to Car-

roll’s Pyramid theory, Legal Responsibility placed in the second level of the CSR 

Pyramid. A responsible corporation is a corporation that accepts rules of a fair business 

game. A responsible corporation adheres to law because it believes that fair business 

reflects positively on the whole economy and society. If a corporation makes tax 

evasion process, or deals with money laundering activities, or even produces a toxic 

product, it is illogical to consider it is sharing in CSR values.  

C. Ethical responsibility. Corporations must behave as a good citizen in its society. Such 

responsibility allows corporations to make what is good for society even if the law 

didn’t require it. Carroll mentioned that corporations must be responsive to the spirit of 

the law, not just to the letter of law. In other words, ethical responsibility embraces fair 

activities done by a corporation and expected by society. For example, fishing 

companies are allowed to hunt unlimited amounts of fish in the Middle East seabed, but 

it is immoral to hunt larger quantities than the quantity required by the market. Civil 

societies and associations play an important role in determining the ethical controls of 

companies until these controls become official laws.  

D. Philanthropic responsibility. It is a voluntary activity guided by the business’s desire to 

participate in social activities that are not mandated, not required by law, and not 

generally accepted in business as ethical sense. So philanthropic responsibility is a pure 

giving for society, it’s an activity or project created by a corporation and purely 

dedicated to community expectation. At the philanthropic level, the business 

corporations could satisfy what is desired by their society. To fulfill in philanthropic 



35 
 

responsibility, corporations engage in various giving forms, as sponsoring sports 

activities like an annual marathon or volunteering employees in donation campaigns, 

etc. The value behind philanthropic activities is to reveal a good citizenship image of 

the company and increase its reputation. 

 

Fig. 1. Carroll Pyramid for CSR 

 

The main idea of Carroll Pyramid is to apply CSR projects in the order form. Companies should 

apply social responsibility by achieving economic objectives at the first level through 

maintaining sustainability and profitability. Only then it can move to the next stage which is 

the commitment to recognize regionally and internationally laws and obligations. Only after 

that third level come, which is the commitment to ethical standards. Finally achieving the last 

level, where companies contribute to the philanthropic responsibilities required by society and 

environment (Brin & Nehme, 2019).  

When Carroll developed his original four-part construct of CSR (1979) and then his pyramidal 

depiction of CSR (1991), it was clearly done with American-type capitalistic societies in mind. 



36 
 

But in 2007 Crane and Matten observed that all the levels of CSR depicted in Carroll’s pyramid 

play a role in Europe and interlink in some manner (Crane & Matten, 2016). Likewise, Visser 

revisited Carroll’s pyramid in developing countries/continents, particularly in Africa, and 

argued that the order of the CSR layers there differ from the classic pyramid. Visser mentioned 

that in developing countries, economic responsibility continues to get the most emphasis, but 

philanthropy is given the second highest priority followed by legal and then ethical 

responsibilities (Wayne, 2010). As a result, there are some other aspects must corporations 

shed the light on, as the nature and the situation of the surrounding environment and community 

before adopting Carroll CSR framework. In order to maximize the benefits of CSR, business 

needs to take into account the needs of the surrounding society and thus implement projects 

that are appropriate to it. 

2.4.2 The Triple Bottom Line Theory 

The triple bottom line approach (TBL) was propounded by Elkington in 1994. The TBL is an 

approach used to describe the economic, social, and environmental accountability of 

organizations. Thus, the approach defines the notion of organizational performance to go 

beyond the traditional financial bottom line to one that also includes environmental quality and 

social justice (Elkington, 1998). TBL is directly tied to the concepts and goals of sustainable 

development. TBL is a relatively new measure of corporate performance that requires public 

disclosure of social, economic and environmental indicators of organizational performance and 

is a concept that is closely related to social responsibility (Stoddard, Pollard & Evans, 2012). 

They Stoddard et al. (2012) asserted that TBL is not just an accounting methodology but an 

approach of thinking about corporate social responsibility.  

The UNCED (1992) noted that the TBL approach originated from the concept of sustainability 

and sustainable development. In the literature, there is no real consensus as to the exact 

dimensions used for the performance measures. Some other dimensions used are community 



37 
 

improvement, environment, entrepreneurship, education, stakeholder engagement, 

organizational integrity, and stakeholder activism (Sher & Sher, 1994). In all instances, 

performance is measured based on the impact of companies on society as a whole, both now 

and into the future (Stoddard et al., 2012).  

The TBL approach is divided into three dimensions: economic, social, and environmental 

(Elkington, 1998). The economic line of the TBL framework refers to the impact of the 

organization’s business practices on the economic system (Elkington, 1998). It relates to the 

capability of the economy as one of the subsystems of sustainability to survive and evolve into 

the future in order to support future generations (Spangenberg, 2005). The economic line ties 

the growth of the organization to the growth of the economy and how well it contributes to 

support it. In other words, it focuses on the economic value provided by the organization to the 

surrounding system in a way that prospers it and promotes its capability to support future 

generations. In the same light, Chamberlain (2019) noted that economic sustainability in the 

triple bottom line approach is not the traditional corporate capital. Rather, the economic 

sustainability under the approach is measured in terms of the economic impact the business has 

on its environment. Chamberlain (2019) further added that an organization that strengthens the 

economy of its community is one that will continue to succeed in the future since it contributes 

to the overall economic health of its support networks and community.  

The social line of TBL refers to impact of business practices toward people such as fair labor 

practices, human capital, and the community (Elkington, 1998). The idea is that these practices 

provide value to the organization to “give back” to the community (Arowoshegbe, Emmanuel 

& Atu, 2018, p.105). Social practices may include fair wages and providing health care 

coverage. Aside from the moral aspect of being good to society, disregarding social 

responsibility can affect the performance and sustainability of a business (Arowoshegbe et al., 

2018). In summary, Goel (2010) averred that the social performance focuses on the interaction 



38 
 

between the community and the organization and addresses issues related to community 

involvement, health, and safety of both employees and staff, training and education, employee 

relations, and fair wages.  

The environmental line of TBL refers to engaging in practices that do not compromise the 

environmental resources for future generations (Elkington, 1998). The term planet in the 

approach refers to the sustainable environmental measures firms use to address their 

environmental impacts on the environment and the planet (Saeed, 2017). It pertains to the 

efficient use of energy recourses, waste management and reduction, limiting environmental 

impacts of harmful chemicals, planting of trees, water pollution, air pollution, conservation, 

reducing greenhouse gas emissions, and minimizing the ecological footprint without 

compromising the needs of future generations (Goel, 2010).  

McGehee, Wattanakamolchai, Perdue, and Calvert (2012) affirmed that the triple bottom line 

is grounded on the assumption that CSR is adopted voluntarily; hence, the approach does not 

have any legal restrictions. Norman and MacDonald (2004) note that the foundation of the 

triple bottom line is the principle that organizations owe their responsibilities to their 

stakeholders, therefore, organizational responsibilities should be measured, calculated, audited 

and reported as just organizations report their profit and loss. By introducing triple bottom line 

approach into businesses, tourism companies may derive many potential benefits such as 

improving efficiency and cost savings, improving market position, improving relationships 

with stakeholders, improving the strategic decision-making process within the firm and 

providing wider benefits for the destination (Dwyer, 2005). 

 

2.4.3 Social Contract Theory 



39 
 

Social contract thinking has its historical precedence in Hobbes (1946), Rousseau (1968), and 

Locke (1986). Donaldson (1982) views the business and society relationship from the 

philosophical thought. He argues that there exist an implicit social contract between business 

and society and this contract implies some indirect obligations of business towards society. 

Social contract thinking is explicitly recognized as a form of post conventional moral reasoning 

(Rest, 1999). The social contract theory is further extended by Donaldson and Dunfee et al. 

(1999) who in turn propose an integrative social contract theory as a way for managers to take 

decision in an ethical manner. According to the societal approach, firms are responsible to 

society as a whole, of which they are an integral part. The main idea behind this view is that 

business organizations operate by public consent in order to serve constructively the needs of 

society to the satisfaction of society (Van Marrewijk, 2003). The societal approach appears to 

be a strategic response to changing circumstances and new corporate challenges previously not 

occurred such as CSR. 

Ramanthan (1976) proposes to define the concepts of social components, social equity, and net 

social contribution. Social components are different of social groups to which the company is 

supposed to be bound by a social contract. Each of these groups can measure changes in its 

rights with respect to the company, resulting from social transactions: thus, he defines social 

equity. Finally, it is possible to define the net social contribution of a firm as the aggregation 

of its non-market contributions to the welfare of the Society, less non-market withdrawals made 

by the firm on the resources of the society (Toukabi et al., 2014). As Dunfee (2006), social 

contact theory will suit an emerged economy where individuals are able to direct scarce 

resources to their highest valued use, where government is limited to its efficient ends, where 

free-moving prices are allowed to signal the relative value of alternate uses for scarce resources 

without the distortion of taxes, where the value of money is predictable, and where private 



40 
 

property rights and contracts between individual decision makers are enforced in an unbiased 

fashion (Rest, 1999). 

 

 

2.5 Concept and Practice of CSR in Ghana 

According to Amponsah-Tawiah & Dartey-Baah (2011), the socialist ideology created by Dr.  

Kwame Nkrumah in a way had an impact on the emergence of CSR in Ghana. That is, the first 

president at the time, created an impression that societal problem could be solved by State-

Owned Agencies. Hence, private companies were limited with the responsibility of paying 

taxes in the fulfillment of their social obligations. Husted (2000) suggested that a shift towards 

privatization and deregulation to strengthen the role of the private sector in complementing 

public sector efforts, thereby creating new hopes and responsibilities for the business. 

Ofori (2010) in a research on the attitudes of executive and management on social 

responsibility and ethics in Ghana found that although there was no legal framework for CSR 

in Ghana, companies engaged in various CSR activities such as support for education, 

sponsorship of events and charity donations. Ofori (2010) also revealed that managers and 

executives believed in the importance of social responsibility and ethical behaviors by 

organizations. According to Ofori (2010), the managers believed that CSR practices promoted 

corporate reputation. Atuguba and Dowuona-Hammond (2006) reported that the lack of 

explicit documents on CSR in Ghana is constraining companies seeking to engage in CSR. 

Nonetheless, the authors avowed that there are a variety of regulations, practices, and initiatives 

that together provide the CSR framework in Ghana. In other words, CSR in Ghana is regulated 

by policies, legislation, and other forms of Law. 



41 
 

Ofori and Hinson (2007) studied perspectives of leading firms in Ghana revealed that though 

local businesses were familiar with CSR to a certain extent, they are less strategic and ethical 

in their approach to CSR. Ofori and Hinson (2007) argued that the multinational corporations 

in Ghana understood the broad of concept CSR and how it could be used as a competitive 

advantage in business. Nevertheless, Ofori, Nyuur, and Darko (2014) in a study on the banking 

sector also found that both the multinational and local banks in Ghana perceived CSR practices 

to be a strategic tool; they practiced it for legitimate reasons and for profitability and 

sustainability.  

Without a doubt, it is obvious that besides the promising nature of CSR in Ghana, it has also 

suffered some major challenges. National issues such as low per capita income, weak currency, 

capital flight, low productivity, and low savings have made it almost impossible for indigenous 

companies to actively embark on CSR activities (Amponsah-Tawiah & Dartey-Baah, 2011). 

carried out by multinational companies such as large scale manufacturing, telecommunication 

and mining companies such as MTN, Valco, Goldfields, and AngloGold, Likewise, Hinson 

(2011) claimed that many private firms in Ghana are therefore extensively incorporating CSR 

into their strategies in order to generate stakeholder goodwill and boost market value.  

Ofori (2010), in his study, indicated that CSR in Ghana is progressive with several efforts by 

individuals and organizations to promote CSR in the Country. These interventions consolidate 

the CSR concept among Ghanaian companies. For instance, he stated that the Corporate Social 

Responsibility Movement (CSRM) had been formed since 2001 by executives of Tema 

Municipal Youth Coalition (TEMYC) as an advocacy movement at the forefront of promoting 

corporate social and environmental responsibility locally. CSRM is convinced that profit 

maximization should not be company’s single objective and that CSR is an important factor to 

render production efficient. Also, the author explained how the Ghana Investment Promotion 

Centre (GIPC) had included CSR as a criterion or parameter for selecting its Ghana Club 100 



42 
 

members. Ghana Club 100 is the official list of the top 100 companies in Ghana compiled 

yearly with the aim of recognizing the top 100 companies, to encourage competition and 

improvement of company products and services in the country. 

 

 

2.6 Summary 

The chapter has discussed the various developments of CSR from the need for people to be 

held responsible for things they do to conceptualizing and theorizing it. The concept was 

reviewed from various disciplines and research areas. Three theories related to the study were 

also reviewed. Finally, a review of literature pertaining to CSR in Ghana was evaluated. The 

next chapter seeks to outline the methodology to gather and analyse the CSR documents from 

the 20 selected GC100. 

 

 

 

 

 

 

 

 

 

 



43 
 

 

 

 

 

CHAPTER THREE 

METHODOLOGY 

3.0 Introduction 

In the previous chapter, we discussed the various theoretical underpinnings of the study. We 

also reviewed related empirical and conceptual literature on CSR. This chapter builds that by 

presenting a systematic process for gathering and analysing documents from the field. It 

outlines the processes of collecting and examining the data pertaining to the practice of CSR 

as contained in the three (3) selected GC 100 companies. The selected companies are Guinness 

Ghana Limited, Newmont Ghana and MTN Ghana. The chapter contains information on the 

research design, sampling technique and the data collection and analysis procedures. 

Essentially, this chapter goes to discuss the principles that underlie the choice of methods 

employed for the data collection and a further explanation of the procedures used in analysing 

the data in order to respond to the research questions, which are: 

1. What are the forms of CSR applied by the three (3) selected 2019 Ghana Club 100 

companies? 

2. Do the forms of CSR in the three (3) selected Ghana Club 100 companies diverge or 

converge with each other? 

 

3.1 Research Approach 



44 
 

It is an essential factor for the researcher to make sense of what theory/research says about the 

practice of CSR. It is equally important to understand the dynamics of CSR and which models 

are employed by the three (3) selected GC 100 companies. A comparative analysis of CSR 

reports will give a comprehensive understanding of the general practice of CSR among the top 

100 private corporations in Ghana. To have an in-depth understanding of these issues requires 

the adoption of qualitative approach to this study. Employing a qualitative research approach 

helps the researcher gain better understanding of social realities and draws attention to 

processes, meaning patterns and structural features of a phenomenon (Flick, Kardorff & 

Steinke, 2004). This implies that using the qualitative approach is helpful in obtaining detailed 

information about the theoretical and practical perspectives of the practice of CSR among the 

GC 100 corporations. In relation to this, Daymon and Holloway (2011) affirm that qualitative 

research is a powerful means of gaining in-depth, holistic understanding of issues. Therefore, 

studying the forms of CSR at the three (3) selected GC 100 companies through the lens of a 

qualitative research provides an in depth understanding of the experiences of the companies in 

the CSR field and what the literature also says.  

On the basis of the above explanations, this study sought to investigate and describe the 

experiences of the three (3) selected GC 100 companies pertaining to CSR through their annual 

CSR reports.  

Lindlof and Taylor (2002) give the indication that qualitative researchers seek to examine the 

situated form, content and experience of social action, in words rather than subjecting it to 

mathematical transformations. The anticipated outcome of the study makes it important to the 

researcher that the issue of the forms of CSR as practiced in the three (3) selected GC 100 

companies perpetrated via the understanding of CSR officers/managers and the literature be 

subjected to interpretive or descriptive analysis and not just statistical manipulations. This idea 

is affirmed by Amaratunga et al. (2002) and Willis (2008) as they argue that the qualitative 



45 
 

approach concentrates mainly on words and observations to express reality, and tries to 

describe people and research phenomena in natural situations instead of statistical testing of 

variables. 

Delport and De Vos (2011) also affirm that “qualitative study is concerned with non-statistical 

methods and small samples, often purposively selected” (p. 65). This approach helped the 

researcher to deduce the latent meanings behind the motivations and understandings of the 

forms of CSR, and also thematise the issues discussed in the literature.  

Drawing from these instances, the researcher finds it imperative that the current study probes 

the concept of CSR as performed by the selected three (3) GC 100 companies. An approach 

which collects data from participants and analyses data inductively, building from particular to 

general themes and the researcher making interpretations of the meanings of the data. In light 

of Creswell’s (2014) position, the study sought to explore CSR – its forms, motivations and 

understanding – of the three (3) GC 100 companies as documented in their annual reports as 

data which the researcher subjected to inquiry in order to derive themes and further 

interpretations from. 

 

3.2 Research Design 

A research design focuses on the processes to achieve the required outcome for a study. 

Welman, Kruger and Mitchell (2005) indicate that the research design constitutes the overall 

plan according to which the respondents of a proposed study are selected, as well as the means 

of data collection or generation. According to Creswell (2014), the research design is the 

strategy, plan and structure of conducting a research work. Amoani (2005) explains deeper by 

stating that research design involves the arrangement of conditions for collecting and analysing 

data relevant to the research in the most economical manner. This is determined by the sample 



46 
 

size, sampling technique, the type of data and the means of data collection as well as the method 

of data analysis (Amoani, 2005). It must be emphasised that the selection of a research design 

is mostly dependent on the nature of the research problem, the researcher’s personal 

experiences, and the type of audience for the study as asserted by Creswell (2014). 

Centered on Creswell’s (2014) assertion, the researcher collected data in the field at the site 

where participants experience the issue or problem under study. For that reason, the day-to-day 

CSR activities of the GC 100 companies throughout the year 2019, as contained in their reports, 

and which also becomes a phenomenon, are best understood through a case study analysis of 

the field. Hence, this study employed a case study design to qualitatively investigate the forms 

of CSR operations in the selected GC 100 companies.   

Case studies allow for gathering information from multiple sources by using different methods 

such as interviews, direct observations, documents and reports (Creswell, 2013), and even 

surveys can be incorporated (Bower & Courtright, 1984). This study seeks to use multiple data 

gathering tools such as interviews and document analysis to understand the forms of CSR used 

by the selected GC 100 companies. The main data gathering is through document analysis.   

 

3.3 Sampling Strategy and Size 

The essential principle of gaining rich, in-depth information guides the sampling strategies of 

qualitative researchers (Daymon & Holloway, 2011). According to Bryman and Bell (2003), 

sampling is the segment of the population that is selected for investigation; it is a subset of the 

population. Sampling also refers to the process of picking a subgroup for a study (Kusi, 2012). 

Kusi explained that sampling is necessary because it is usually impracticable to examine the 

entire population in a study (Kusi, 2012). 



47 
 

Based on these views, the researcher purposively selected three (3) of the 2019 GC 100 

companies and two CSR academics to review the findings of the document analysis. In all, the 

annual CSR and sustainability reports will be analysed for the year 2019. The selected 

companies are: Scancom Plc (MTN), Newmont Ghana Gold Ltd. and Guinness Ghana 

Breweries. These companies were purposefully selected based on the fact that they represents 

the top twenty and last twenty of the awards scheme. This gives a good representation of the 

companies in the scheme. For example, Scancom Plc was the first, Newmont Ghana Gold was 

fifteenth and Guinness Ghana was eighty-ninth position according to the performance of the 

companies in 2019 during the GC 100 awards. Again, the theme for the year was ‘sustainable 

agriculture; the bedrock of Ghana’s industrial revolution’ (www.gipcghana.com). Since CSR 

also speaks about sustainability, I believe the top twenty were also selected based on 

sustainable practices. The two academic staff were also purposefully sampled for their in-depth 

theoretical and practical knowledge in the field of CSR. They all have not less than ten (10) 

years of practical experience and research in the field. It is important to also note that in case 

studies, researchers generally use purposeful sampling. This means that, according to the 

purpose of my study, I chose a specific group and setting for my research, and then used a 

criteria to select who and what will be studied (Daymon & Holloway, 2011). 

 

3.4 Data Collection Technique 

The data collection techniques employed was recommended based on the case study research. 

This required participants or non-participant observations, unstructured interviews, research 

diaries among others, in order to obtain rich data and descriptions (Kozinets, 2015).  Data was 

collected mainly from documented sources. These sources were grouped into two; primary and 

secondary. The primary sources are the annual sustainability/CSR reports of the selected 



48 
 

companies while the secondary sources included two academic studies on the CSR activities 

of the selected companies in the last five years. In all, documents analysed for each company 

was three, making a total of nine (9). 

3.4.1 Document Analysis 

Annual CSR reports and the secondary data documents from the three (3) selected GC 100 

companies were selected as part of the document analysis. Document analysis is described by 

Bowen (2009) as part of qualitative research in which documents are interpreted by the 

researcher to give voice and meaning to a phenomenon of study. 

From Bowen’s (2009) assertion, it is clear that documents are at the centre of the analysis and 

Daymon and Holloway (2001) explain that documents entail words and images that have been 

recorded without interference of the researcher. The above explanation spells out the forms the 

documents come in, whether written, printed, sound based, visual content and other digital 

forms and how the researcher has little or no influence on how these contents are produced 

preceding the research. 

In this study, the researcher retrieved and analysed the theoretical issues on the forms and 

practice of CSR in the GC 100 companies.  

3.5 Data Collection Procedure 

The data was analysed qualitatively through the use of thematic analysis with emerging themes 

at the end. Data was coded as reports and in coding the data, words, and phrases. A pattern 

subsequently emerged from the coding process and the coded data was categorised 

thematically. Themes were later be developed out of the listed categories. 

For the document analysis, the selected articles were subjected to thematic analysis. This lead 

to the emerging themes of appearance which were analysed using qualitative content analysis. 



49 
 

The data obtained from the secondary data supplemented the document analysis. The main 

purpose of this data collection step was to provide a rich, contextual background for 

understanding the forms of CSR of the GC 100 companies and to juxtapose with the thoughts 

of the scholars.   

3.6 Method of Data Analysis 

Data from the documents were analysed using thematic analysis to discover the forms of CSR 

at the GC 100 corporations. To begin the process, I employed the use of thematic analysis of 

the interviews and documents obtained. Thematic analysis also caters to the object of analysis, 

that is, all kinds of recorded communication (Julien, 2008). 

Bowen (2009) sheds more light by admitting that thematic analysis technique was best suitable 

for examining data collated through the analysis of documents. And documents obtained from 

the data were in the form of texts and transcribed interviews. These ideas or messages were 

then sorted out into different categories according to some set of classification criteria 

(Rosenberry & Vicker, 2009). 

A close reading of the text was done, paying attention to issues that center on forms 

(motivations, CSR models and theories) of CSR in GC 100 companies. The dominant issues 

identified were collapsed into themes, and the themes were used for the analysis.  

In order to minimise the study being subjective and biased, the researcher bracketed himself 

during the investigation. Bracketing, according to Bertelsen (2005), involves the researcher 

creating a distance from previously held assumptions or theories and basing interpretations 

solely on immediate insight into the phenomenon itself. In interpreting the findings and 

discussing the data, I drew meanings on the basis of the theories used for the research and direct 

quotations supported the various findings from the research and to help analyse effectively. 

3.7 Ethical Issues 



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Arnould (1998) affirms that ethical concerns arise due to the structure of case study research. 

In relation to all this, there was the need to follow an ethical guideline in conducting this case 

study. The organizations were notified about using their annual sustainability reports on their 

websites for the study through writing. 

3.8 Trustworthiness of the Study 

In order to validate and make trustworthy the study, the research was founded on the criteria 

of trustworthiness accorded to reflexivity, adequacy of data, and adequacy of interpretation 

(Marrow, 2005). The researcher’s reflexivity is an important approach for the researcher to 

understand his or her own effect on the research (Patton, 2002). Invariably, this entailed the 

researcher observing his own experiences and understanding of the world which would affect 

the research process. In the line of reflexivity, the researcher becomes aware of his 

assumptions, predispositions and personal experiences about research and making them over 

to the self and others by bracketing (Fischer, 2009). Through bracketing, I set aside any 

suppositions so I understand the forms of CSR in the GC 100 companies.  

In maintaining the trustworthiness of the study, another factor considered was the adequacy of 

the data and interpretation as avowed by Marrow (2005). Substantial data was gathered from 

the selected documents from the three (3) GC 100 companies. Adequacy of interpretation 

centered on the multi-theoretical approach was chosen. This ensured the credibility and 

dependability of the study, which are considerations established in qualitative research 

alongside transferability and conformability (Anney, 2014; Lincoln & Guba, 2000). Based on 

the assertion of Lincoln and Guba (2000) in preserving the credibility of the research, the study 

employed the three stated means of achieving trustworthiness on any study. These were 

persistent observations in the research field, peer scrutiny of the research project and the use of 



51 
 

multiple theories or perspectives in the analyses of the data set to better understand the 

phenomenon studied. 

The data collection and analysis took two weeks which enabled for persistent analysis of 

document, followed by the help of a “to do list” scheduled on my iPhone mobile device. On 

days I could not attend to the reading the literature of conducting interviews, I made time for it 

on the next schedule observations. Peer and academic scrutiny of the research were employed 

throughout the period of the study. This was achieved through constructive feedbacks offered 

by my supervisor, peer researchers and other academics. These fresh perspectives and additions 

to the study enable me finetune and present a stronger argument for my study. Another essential 

angle to check the credibility of my study is with the use of Guba’s (2000) theory triangulation 

method. This entails involving more than one theory or perspectives to interpret single sets of 

data or to “extend the possibilities for producing knowledge” (Flick, 2002, p. 227). The study 

employed interviews and documents to gain various understandings of the phenomenon, as 

well as three CSR models. 

 

3.9 Summary 

This chapter has established the methods that will be employed in arriving at the data for the 

study. It was important that the selected research design was appropriate in investigating the 

perspectives of participants on the forms of CSR in the selected three (3) GC 100 companies 

of 2019. In view of this, a case study design was used to examine the phenomenon. Ultimately, 

this chapter dealt with critical areas of concern in ethical issues, which is ensuring consent and 

confidentiality of participants to ensure the trustworthiness of the data. The next chapter seeks 

to present and analyze the findings of the document analysis and the interviews. The analysis 

will be done in the context of literature and the CSR theories that were employed for the study. 



52 
 

 

 

 

 

 

 

CHAPTER FOUR 

DATA PRESENTATION AND ANALYSIS 

4.0 Introduction  

This section presents the data gathered from the annual sustainable/ CSR reports of MTN, 

Newmont and Guinness Ghana. It does this through thematically outlining the various issues 

of concern with regards to CSR to these organisations. The first part of the presentation is to 

find out what CSR means to the organisations. This will be done by looking at three key issues: 

forms/dimensions of CSR, motivations of CSR and the theoretical frameworks as mentioned 

in chapter two. This will give the practical and theoretical understanding of what CSR means 

to these organisations. Next, this chapter compares the findings form the individual 

organisations by drawing the similarities and emphasizing the differences. Finally, using the 

two existing academic studies on each organisation, we will see if the CSR of these 

organisations change over time. A rigorous analysis of the issues have been discussed within 

the context of the literature. 

4.1 Forms of CSR applied by the three (3) selected 2019 Ghana Club 100 companies 

The first objective was to find out the forms of CSR applied by the three (3) selected 2019 

Ghana Club 100 companies. The study tackles this by examining the dimensions of CSR in the 

post 20th century (Rahman, 2011) to see if the themes from the CSR annual reports conforms 

to the focus of CSR activities in the present. Again, the motivations of the organisations to 



53 
 

indulge in CSR activities is also looked at. This is also done within the context of the Carroll 

CSR pyramid, the Triple Bottom Line, and the Social Contract theories. 

Rahman (2011) outlined the forms of CSR practiced within various decades from 1950 to post 

2000. He argued that from the 2000s, CSR mainly focuses on issues of environmental and 

social concern, voluntariness, ethical behavior, and economic development, quality life of the 

people in the area of the organization, support for fundamental human rights, the fight against 

corruption, transparency and accountability. It is important that organisations look at the 

changing trends of CSR and work within the worldly acceptable laws. As Horrigen (2007) 

asserts, corporate organisations in the 21st century should be ready to respond to changing 

governance, regulatory and responsibility drivers. This includes the increasing intersection of 

the concerns of organisations to be in line with new CSR-related concerns, operational review 

requirements and standard-setting initiatives. The various dimensions of CSR as postulated by 

Rahman (2011) are been used here as a benchmark to determine the form of CSR operated by 

Scancom Plc (MTN), Newmont Ghana Gold Ltd and Guinness Ghana Breweries Ltd.  

On motivations of the organisations to engage in CSR activities, the study categorises two 

factors; internal and external. The internal factors discusses issues of the value of the 

ownership, the organizational culture and the size of the organization to undertake CSR 

initiatives. The external will look at where CSR initiatives are conducted by the three 

organisations based on governmental regulations, global standards and peer-group regulations. 

By peer-group regulations, this looks at regulations that have been set for organisations 

belonging to an association.  

Finally on this objective, the discussions will be done in the context of the Carroll CSR 

pyramid, the Triple Bottom Line and the Social Contract theories. In this way, the study seeks 

to apply the tenets of the theories to the findings in the annual reports.  

 



54 
 

4.1.1 Forms of CSR at Scancom Plc (MTN) 

The December ending 2018 sustainability report (coded in this study as MSR) of MTN was 

considered for the study. Again, the two supporting documents to either accentuate or refute 

the findings of the sustainability report were that of Azina-Nartey’s (2018) study on beneficiary 

attitudes towards CSR and sustainability activities of MTN through in-depth analysis, artefact 

analysis and observation with officials and beneficiaries of MTN foundation. The other 

document is a study by Nyatuame (2017) on the relationship between CSR and community 

development in Cape Coast using purposive sampling to interview and observe members of 

the Oguaa Traditional Council and staff of the Cape Coast branch of MTN.  

The sustainability report of MTN is mandated to provide information on what the organization 

did in 2018 and prospects for 2019 with regards to sustainability and CSR activities. The report 

focused on providing a balanced, accurate and accessible review of MTN’s CSR strategy and 

performance regarding human rights, ethics, labour, environmental and socio-economic.  

 

4.1.11 Forms of CSR at MTN Ghana 

Using the nine-indicators by Rahman (2011), it was realized that MTN Ghana satisfies all the 

issues but for quality of life and accountability. It was deduced from the report that quality of 

life and being accountable in both internal and external CSR activities was nil. The organization 

did not pay attention to these two issues in the year under review. This is not far from the 

findings from Nyatuame (2011) when one of the Oguaa Traditional Council member said in an 

extract that they ‘...do not know whether MTN Ghana has any specific programmes towards 

Cape Coast community’. However, the respondent was quick to mention that MTN 

concentrates its activities on educational activities such as building a library and encouraging 

the community to engage in blood donation exercises. Due to the lack of knowledge about 



55 
 

MTNs CSR activities in the community, Nyatuame (2011) called for MTN to make its CSR 

activities known to the community though stakeholder engagement. As Mill (1998) argues, it 

is important for corporations to target their CSR activities towards the priorities of the 

communities they operate while involving key stakeholders. Contrary, beneficiaries of MTN 

ICT facility at Nima (Azina-Nartey, 2018) acknowledged the importance of the facility to their 

lives. From the two studies, it is evidenced that MTN Ghana concentrates of educational 

activities in the communities they operate. However, the impact of their activities have not 

been properly captured in their sustainability report for that year. When it came to 

accountability, MTN Ghana failed to account for how much was invested in their projects in 

the report. 

On social and environmental issues, MTN Ghana used its Foundation and Corporate Social 

Initiatives (CSI) to bring about development. Accordingly, he report indicated that MTN 

focused on four specific areas of ‘critical social needs, ... namely education, health, enterprise 

development and national priority requirements’. As evidenced by the other studies in the field, 

MTN  

‘primarily invested in supporting education in our markets, as we believe our 
expertise, reach and resources will enable us to make the greatest impact in this 
area’ (MSR, 2018).  

MTN also built a 40-bed maternity block in the Tema Regional Hospital. These initiatives 

shows the importance placed by MTN on education and health. As part of strategy, MTN-

Ghana Foundation initiated three specific programs to tackle social issues in he communities 

in which they operate (Azina-Nartey, 2018). These areas, as seen from MTNs report are health, 

education and economic empowerment. Therefore, MTN puts in measures to ensure they 

achieve these targets. The findings here are similar to that of Ng’eni’s (2015) as he opines that 

MTN’s CSR expenditure is directed towards such areas as education, health, infrastructure and 

economic development. 



56 
 

On the dimension of environmental CSR, the study realized that MTN is environmentally 

responsible in the communities within which they operate. MTN is an energy consumption 

organization that relies on ‘diesel, gas, coal and hydro-powered national grids, and directly 

generate energy from solar and wind’. The network infrastructure of MTN consumes 96% of 

their overall energy. This implies that the company also generates energy waste from the use 

of these energy sources. To address this, MTN mitigates the negative impacts of their energy 

consumption by... 

‘... continually seeking efficiencies in (their) network technologies, site 
construction operations, replacing inefficient and old products with more 
efficient equipment and solutions, and by investing in renewable energy 
sources for sites owned and operated by MTN’ (MSR, 2018). 

The company is also into the management of waste to ensure that the environment is safe from 

the toxins generated by their by-products. Some of the activities MTN engaged in to ensure 

there is adequate management of waste included diverting e-waste to responsible organisations 

to extract components of value and to accordingly dispose the waste according to international 

standards such as ISO14001, ISO18001 or SERI R2 (MSR, 2018). Accordingly, MTN handed 

over 272 tonnes of e-waste for extraction, recycling and safe disposal. MTN also ensured they 

digitized the sales of airtime through customer self-service, while the retailing channels helped 

to reduce waste from the physical sale of cards by 10%. Inasmuch MTN Ghana is actively 

engaged in environmental safe-guarding activities, the studies under review did not look at that 

bit. Hence, it was impracticable to either agree to or refute the stance of MTN as it happens in 

the communities. 

 When it comes to the other forms of CSR, MTN encourages their staff to engage in voluntary 

community services. In the year under review, more than 9000 employees of the organisation 

‘dedicated their time and efforts to uplift(ing) local communities, guided by the theme of 



57 
 

Creating a Brighter Future, which focused on education programmes for youth employment’ 

(MSR, 2018).  

The organisation also respects the fundamental human rights of their staff and the communities 

they operate in. MTN subscribes to the SDG 16.2 and that of the UN Global Compact Principles 

2 when it comes to respecting the rights of individuals. The SDG 16.2 calls for an end to the 

abuse, exploitation, trafficking and violence against and torture of children. The UN Global 

Compact Principles is against the complicity in allowing human rights abuses. MTN signs and 

agrees to these principles to ensure there is maximum respect of fundamental human rights. 

The organization is also against the practice of corruption. In line with the fundamental human 

rights, MTN again accentuates their support against corruption through the SDG16.5 and the 

UN Global Compact Principles 10. Again, these ensure that the company reduces corruption 

and bribery in all forms including extortion and briber.  

On transparency, the management and staff of MTN are encouraged to transparent with regard 

to any situation, which if not disclosed, could compromise the standards set out by their code 

of ethics.   

‘MTN’s whistleblowing facility is operated independently by an accredited 
third-part organization, and is available to employees, suppliers, customers 
and members of other stakeholder groups to report their concerns 
anonymously’ (MSR, 2018). 

 

4.1.12 Motivations of CSR at MTN 

The data analysed provided an understanding of two major motivating factors that influenced 

MTN to adopt and implement CSR initiatives. These motivating factors were categorised into 

two themes; those that stem from within the organization (internal motivations), and those that 

stem from the environment (external motivations). The themes were arrived through the 

thematic analysis conducted on the annual sustainability report of MTN. 



58 
 

4.1.12a Internal Motivations 

Internal motivations are those that occur within the organisation. The study found that the 

values of the owners of MTN, the organsational culture and the size of the MTN played a major 

role for MTN to undertake CSR activities in 2018.  

Under the ownership values, it was deduced that MTN group board has an overall 

accountability for sustainability. The CSR activi