Table 1 CSR orientation in Africa...

Table 1

CSR orientation in Africa

Author(s)	Focus	Geographic location	Theories	Methods Time framework	Main results
Panel A: Single country studies
Wiig and Kolstad (2010)	To study CSR activities of oil MNCs	Angola	Resource dependency theory	Case study 2004	CSR is unimportant for getting licenses and contracts
García-Rodríguez et al. (2013)	To examine the adoption of an environmental management system	Angola		Case study 2006–2007	CSR improves the social and environmental situation of businesses
Abdalla and Siti-Nabiha (2015)	To investigate the pressures to adhere to sustainability practices	Sudan	Legitimacy and Institutional theories	Survey 2010–2011	External and internal pressures exerted on the company to adopt sustainability practices
Marcia et al. (2015)	To test for the value relevance of CSR reporting	South Africa	Agency theory	Survey 2004–2012	To have no significant association with company share price over the associations of the size of a firm's equity
Setia et al. (2015)	Whether adoption of integrated reporting (IR) led to changes in the provision	South Africa	Legitimacy theory	Archival 2009–2010	The introduction of IR in South Africa has resulted in an increase in the extent of disclosure of human, social and intellectual information
Tallio (2015)	Analyses the specificities of the oil companies' participation in the public sector	Angola	–	Field study 2002–2010	The consequences of what is happening are wide-ranging, including effects on the construction of the Angolan state
Wilson (2015)	Examines the influence of transnational mining companies' CSR initiatives	Sierra Leone	–	Survey 2012–2013	Implementation of CSR initiatives facilitated unsustainable development
Haji and Anifowose (2016)	To investigate the changes in information provision IR	South Africa	Legitimacy theory	Archival 2011–2013	Improvements in individual IR categories such as connectivity of information, materiality determination process and completeness
Sánchez-Hernández et al. (2017)	To assess whether CSR regarding water is considered relevant for sustainability	South Africa	Legitimacy theory	Field study 2015	CSR and sustainable water management represent an opportunity for companies to gain competitive advantages
Colaço and Simão (2018)	To understand how forestry companies disclose their CSR activities	Congo	Stakeholder, legitimacy and institutional theories	Field study 2016	The companies value prefer to focus on disclosing environmental themes related to their operations
Lauwo (2018)	To present a feminist analysis of CSR in a male-dominated industry	Tanzania	–	Archival 2008–2014	Evidence that CSR is entangled with tensions, class conflicts and struggles
Sampong et al. (2018)	To investigate the relationship between the extent of CSR and firm's value	South Africa	Stakeholder and legitimacy theories	Archival 2010–2015	Document a positive but insignificant relationship between CSR disclosure performance and a firm's value
Uduji and Okolo-Obasi (2018)	To assess the impact a new CSR model of oil MNCs has on the work of women	Nigeria	–	Survey 2018	The cultural norms of the Niger communities continue to restrain direct participation of the artisanal fisherwomen
Choongo et al. (2019)	To examine the relationship between entrepreneurs' values and CSR	Zambia	Stakeholder theory	Survey –	The importance of aligning personal values with environmental and social concerns influencing entrepreneurs' CSR orientations for the well-being of society
Melubo et al. (2019)	To explore the institutional forces behind the uptake of CSR	Tanzania	Institutional theory	Survey –	Identify six main motivations for businesses engaging in CSR
Mihic et al. (2019)	To identify the role of CSR in investment projects	Angola	–	Case study 2004–2015	Governments of countries, participating in South-South cooperation projects need a more active approach towards making basic CSR responsibilities
Uduji et al. (2019)	To assess the impact of CSR on rural women's access to agricultural inputs	Nigeria	–	Survey 2018	CSR recorded significant success in agricultural development generally, but has undermined equality
Ablo (2020)	To examine the Enterprise Development Center project and CSR perspectives	Ghana	–	Survey 2015–2017	Better engagement among stakeholders is needed for projects to engender value co-creation which is central to their successful implementation
Adomako and Nguyen (2020)	Investigating the effects of political connections and CSR	Ghana	Social capital theory	Survey –	Political connections negatively influence CSR implementation expenditure
Aju and Beddewela (2020)	Examine employee-centered CSR from the perspective of employees' social expectations	Nigeria	–	Qualitative –	Identify a reciprocity norm within which the breach of employees' social expectations
Bahta et al. (2020)	Investigates the link between CSR and the performance of SMEs	Eritrea	Stakeholder theory	Survey 2018	CSR significantly influences the performance of SMEs, and this relationship is partially mediated by a firm's reputation
Corvino et al. (2020)	To investigate how the adoption of King III can affect the corporate governance	South Africa	–	Archival 2010–2015	Find a positive relationship between business ethics policy and a firm's environmental disclosure
Ode-Ichakpa et al. (2020)	To investigate the relationship between CSR and performance	Nigeria	Stakeholder and agency theories	Archival 2005–2014	The result is positive between CSR and Tobin's q
Omran et al. (2020)	To investigate the nature of the relationship between IR and corporate environmental	South Africa	–	Archival 2014–2018	IR is found positively associated with corporate environmental performance
Uduji et al. (2020)	Examine the impact of CSR on oil MNCs	Nigeria	–	Survey 2019	Rural women seldom participate in the global memorandum of understanding interventions in agro-tourism value chain projects
Okolo-Obasi et al. (2021)	To examine oil MNCs CSR	Nigeria	–	Survey –	Indicate that the global memorandum of understanding (GMoU) model of the CSR has recorded significant success in supporting farming and fishing transformation
Ramdhony et al. (2021)	To investigate whether corporate governance have any influence on CSR reporting	Mauritius	Resource dependency theory	Field study 2007–2016	Indicate that firms which contribute to a CSR foundation
Panel B: Multiple country studies
Kolk and Lenfant (2010)	To explore MNCs report on CSR	Angola Democratic Republic of the Congo, and Republic of the Congo	–	Field study 2007	CSR reporting is fairly generic, and the specific context seems to have little influence on the type of CSR activities
Kühn et al. (2015)	To investigate CSR website reporting	Nigeria, Kenya, Botswana, Ghana, Tanzania, Uganda, and Zambia	Institutional theory	Field study 2013	African companies' CSR efforts focus strongly on local philanthropy and therefore differ substantially from Western CSR approaches
Khlif et al. (2015)	To investigate the relationship between performance and social and environmental disclosure	South Africa and Morocco	–	Field study 2004–2009	Social and environmental disclosure has a significant positive effect on corporate performance only in the South African
Aust et al. (2020)	Whether foreign investment contributes to the achievement of SDGs	44 African countries	–	Archival 2014–2017	Presence of foreign investors positively influences SDG scores
Hilson et al. (2019)	To trace the origins of the “brand” of CSR employed at most large scale mines	Guinea, Tanzania, Ghana, South Africa, Zambia	–	Field study 2006–2015	CSR strategy in the region's mining sector is often a “repackaging” of moves made by major operators during the colonial period
Oduro and Haylemariam (2019)	To examine the interactive effect of CSR on the direct link between performance	Ghana and Ethiopia	Resource dependency theory	Survey 2018	MO significantly improves financial and marketing performance
Sánchez-Hernández et al. (2019)	To examine CSR orientation	Guinea-Bissau and Ivory Coast SMEs	–	Survey 2016	There is a generally positive perception of the economic, social and environmental dimensions of CSRO
Inekwe et al. (2021)	To examine the effect of public governance on CSR performance	Egypt, Morocco, Mauritius, Nigeria and South Africa	–	Archival 2012–2017	Both good governance is significantly positively associated with CSR performance
Coleman and Wu (2021)	To investigate the impact of corporate governance mechanisms	Nigeria and Ghana	Agency theory	Archival 2012–2016	Provides evidence of the importance of the introduction of the new index: compliance and diligence, which looks at CSR disclosure activities
Erin and Bamigboye (2022)	To evaluate and analyze the extent of SDG reporting	80 African countries	Institutional and stakeholder theories	Survey 2016–2018	Disclosure by the 80 listed firms in Africa is still at a very low level except for South African firms

Author(s)	Focus	Geographic location	Theories	MethodsTime framework	Main results
Panel A: Single country studies
Wiig and Kolstad (2010)	To study CSR activities of oil MNCs	Angola	Resource dependency theory	Case study2004	CSR is unimportant for getting licenses and contracts
García-Rodríguez et al. (2013)	To examine the adoption of an environmental management system	Angola		Case study2006–2007	CSR improves the social and environmental situation of businesses
Abdalla and Siti-Nabiha (2015)	To investigate the pressures to adhere to sustainability practices	Sudan	Legitimacy and Institutional theories	Survey2010–2011	External and internal pressures exerted on the company to adopt sustainability practices
Marcia et al. (2015)	To test for the value relevance of CSR reporting	South Africa	Agency theory	Survey2004–2012	To have no significant association with company share price over the associations of the size of a firm's equity
Setia et al. (2015)	Whether adoption of integrated reporting (IR) led to changes in the provision	South Africa	Legitimacy theory	Archival2009–2010	The introduction of IR in South Africa has resulted in an increase in the extent of disclosure of human, social and intellectual information
Tallio (2015)	Analyses the specificities of the oil companies' participation in the public sector	Angola	–	Field study2002–2010	The consequences of what is happening are wide-ranging, including effects on the construction of the Angolan state
Wilson (2015)	Examines the influence of transnational mining companies' CSR initiatives	Sierra Leone	–	Survey2012–2013	Implementation of CSR initiatives facilitated unsustainable development
Haji and Anifowose (2016)	To investigate the changes in information provision IR	South Africa	Legitimacy theory	Archival2011–2013	Improvements in individual IR categories such as connectivity of information, materiality determination process and completeness
Sánchez-Hernández et al. (2017)	To assess whether CSR regarding water is considered relevant for sustainability	South Africa	Legitimacy theory	Field study2015	CSR and sustainable water management represent an opportunity for companies to gain competitive advantages
Colaço and Simão (2018)	To understand how forestry companies disclose their CSR activities	Congo	Stakeholder, legitimacy and institutional theories	Field study2016	The companies value prefer to focus on disclosing environmental themes related to their operations
Lauwo (2018)	To present a feminist analysis of CSR in a male-dominated industry	Tanzania	–	Archival2008–2014	Evidence that CSR is entangled with tensions, class conflicts and struggles
Sampong et al. (2018)	To investigate the relationship between the extent of CSR and firm's value	South Africa	Stakeholder and legitimacy theories	Archival2010–2015	Document a positive but insignificant relationship between CSR disclosure performance and a firm's value
Uduji and Okolo-Obasi (2018)	To assess the impact a new CSR model of oil MNCs has on the work of women	Nigeria	–	Survey2018	The cultural norms of the Niger communities continue to restrain direct participation of the artisanal fisherwomen
Choongo et al. (2019)	To examine the relationship between entrepreneurs' values and CSR	Zambia	Stakeholder theory	Survey–	The importance of aligning personal values with environmental and social concerns influencing entrepreneurs' CSR orientations for the well-being of society
Melubo et al. (2019)	To explore the institutional forces behind the uptake of CSR	Tanzania	Institutional theory	Survey–	Identify six main motivations for businesses engaging in CSR
Mihic et al. (2019)	To identify the role of CSR in investment projects	Angola	–	Case study2004–2015	Governments of countries, participating in South-South cooperation projects need a more active approach towards making basic CSR responsibilities
Uduji et al. (2019)	To assess the impact of CSR on rural women's access to agricultural inputs	Nigeria	–	Survey2018	CSR recorded significant success in agricultural development generally, but has undermined equality
Ablo (2020)	To examine the Enterprise Development Center project and CSR perspectives	Ghana	–	Survey2015–2017	Better engagement among stakeholders is needed for projects to engender value co-creation which is central to their successful implementation
Adomako and Nguyen (2020)	Investigating the effects of political connections and CSR	Ghana	Social capital theory	Survey–	Political connections negatively influence CSR implementation expenditure
Aju and Beddewela (2020)	Examine employee-centered CSR from the perspective of employees' social expectations	Nigeria	–	Qualitative–	Identify a reciprocity norm within which the breach of employees' social expectations
Bahta et al. (2020)	Investigates the link between CSR and the performance of SMEs	Eritrea	Stakeholder theory	Survey2018	CSR significantly influences the performance of SMEs, and this relationship is partially mediated by a firm's reputation
Corvino et al. (2020)	To investigate how the adoption of King III can affect the corporate governance	South Africa	–	Archival2010–2015	Find a positive relationship between business ethics policy and a firm's environmental disclosure
Ode-Ichakpa et al. (2020)	To investigate the relationship between CSR and performance	Nigeria	Stakeholder and agency theories	Archival2005–2014	The result is positive between CSR and Tobin's q
Omran et al. (2020)	To investigate the nature of the relationship between IR and corporate environmental	South Africa	–	Archival2014–2018	IR is found positively associated with corporate environmental performance
Uduji et al. (2020)	Examine the impact of CSR on oil MNCs	Nigeria	–	Survey2019	Rural women seldom participate in the global memorandum of understanding interventions in agro-tourism value chain projects
Okolo-Obasi et al. (2021)	To examine oil MNCs CSR	Nigeria	–	Survey–	Indicate that the global memorandum of understanding (GMoU) model of the CSR has recorded significant success in supporting farming and fishing transformation
Ramdhony et al. (2021)	To investigate whether corporate governance have any influence on CSR reporting	Mauritius	Resource dependency theory	Field study2007–2016	Indicate that firms which contribute to a CSR foundation
Panel B: Multiple country studies
Kolk and Lenfant (2010)	To explore MNCs report on CSR	AngolaDemocratic Republic of the Congo, and Republic of theCongo	–	Field study2007	CSR reporting is fairly generic, and the specific context seems to have little influence on the type of CSR activities
Kühn et al. (2015)	To investigate CSR website reporting	Nigeria, Kenya, Botswana, Ghana, Tanzania, Uganda, and Zambia	Institutional theory	Field study2013	African companies' CSR efforts focus strongly on local philanthropy and therefore differ substantially from Western CSR approaches
Khlif et al. (2015)	To investigate the relationship between performance and social and environmental disclosure	South Africa and Morocco	–	Field study2004–2009	Social and environmental disclosure has a significant positive effect on corporate performance only in the South African
Aust et al. (2020)	Whether foreign investment contributes to the achievement of SDGs	44 African countries	–	Archival2014–2017	Presence of foreign investors positively influences SDG scores
Hilson et al. (2019)	To trace the origins of the “brand” of CSR employed at most large scale mines	Guinea, Tanzania, Ghana, South Africa, Zambia	–	Field study2006–2015	CSR strategy in the region's mining sector is often a “repackaging” of moves made by major operators during the colonial period
Oduro and Haylemariam (2019)	To examine the interactive effect of CSR on the direct link between performance	Ghana and Ethiopia	Resource dependency theory	Survey2018	MO significantly improves financial and marketing performance
Sánchez-Hernández et al. (2019)	To examine CSR orientation	Guinea-Bissau and Ivory CoastSMEs	–	Survey2016	There is a generally positive perception of the economic, social and environmental dimensions of CSRO
Inekwe et al. (2021)	To examine the effect of public governance on CSR performance	Egypt, Morocco, Mauritius, Nigeria and South Africa	–	Archival2012–2017	Both good governance is significantly positively associated with CSR performance
Coleman and Wu (2021)	To investigate the impact of corporate governance mechanisms	Nigeria and Ghana	Agency theory	Archival2012–2016	Provides evidence of the importance of the introduction of the new index: compliance and diligence, which looks at CSR disclosure activities
Erin and Bamigboye (2022)	To evaluate and analyze the extent of SDG reporting	80 African countries	Institutional and stakeholder theories	Survey2016–2018	Disclosure by the 80 listed firms in Africa is still at a very low level except for South African firms

Sources(s): Authors' own creation

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