Rivers State University Journal of Public Law

Abstract
This study interrogates the framework of the Nigerian Companies and Allied Matters Act with regards
to the evident gap of non-provision of Corporate Social Responsibility (CSR) as a duty on the part of
companies in Nigeria. The study was conducted using a doctrinal method and finds that the challenge
of non-compliance with CSR in Nigeria may be as a result of the perspective from which companies
view CSR as a charity and not a legal duty. The analysis of data enabled review of reports on the impact
of CSR in India, a forum which has established CSR as a legal obligation. It further finds that South
Africa may have positioned itself to benefit from CSR interventions with its laws tailored to motivate
CSR advancement in the forum. It was shown that India benefits from CSR as the fact of compliance by
companies has begun impacting on India’s sustainable development. The study recommends that
accepting CSR as a core activity embedded into the Nigerian legal frame work will help actuate
companies’ economic, social and environmental responsibility towards the society. It moves beyond the
India model by suggesting that companies commit to CSR directives on oath, which furnishes citizens
a right to sue over infractions.

DOWNLOAD PDF