Csr Activities in Mauritius

Table of Contents

Abstract 3

Introduction 4

What is Corporate Social Responsibility (CSR)? 5

Theoretical Approach to CSR: 8

Strategic and Altruistic CSR 9

Instrumental Citizenship 9

CSR as a local concept 11

CSR in Africa 12

Mauritius 14

What is Corporate Social Responsibility (CSR)? 15

Who is liable to CSR? 15

Objective of Corporate Social Responsibility 15

How can the CSR Fund be utilised? 15

Remittance of Unspent CSR Fund to MRA 16

Entities Not Subjected To CSR 16

CSR Certificate 16

Approved Programmes 17

Priority Areas 17

Non-Qualifying Activities 18

Corporate Social Responsibility in Mauritius 20

The culture and tradition of voluntary social engagement 20

Statutory requirements 21

The MEF position on the new law 22

A rationale for the Mauritian approach to CSR 23

Methodology 26

Implementing CSR under the New Law 28

Value of CSR fund 28

Preparedness to implement the new legislation 28

Main constraints faced or expected to face by enterprises 29

Present involvement in CSR 29

Future involvement in CSR 30

Specific team/person responsible for CSR 31

Present capacity to manage CSR 31

Management Capacities 32

Ways of implementing the new law 33

Capacity development requirements 34

Position of company with regards to CSR 34

Conclusion 36

References 37

Internet: 37

Journals: 37

Books: 39

Figure 1: Distribution of Respondents by CSR Fund Value 28

Figure 2: Preparedness to implement the new legislation 29

Figure 3: Present Involvement in CSR 30

Figure 4: Future involvement in CSR 30

Figure 5: Responsible person to coordinate CSR 31

Figure 6: Management Capacities at Present 32

Figure 7: Management Capacities in the Medium Term 33

Figure 8: Ways of Implementing the New Law 34

Abstract

Corporate Social Responsibility (CSR) is based on the notion that businesses are interlinked with interests- social, economic, cultural, environmental and social systems because...