Corporate Social Responsibility (CSR) is a concept that encourages companies to go beyond simply making profits—to consider their impact on society and the environment, and to contribute positively to the communities in which they operate. Around the world, CSR has become a cornerstone of ethical business practice, but in Nigeria, it remains largely voluntary. In most cases, when companies in Nigeria engage in CSR, it takes the form of charity or goodwill gestures—building boreholes, sponsoring school competitions, or donating to local festivals. These acts, though valuable, are not rooted in any legal obligation. They are optional, often inconsistent, and left entirely to the discretion of the companies. This leads us to a central question: why is CSR not enforceable by law in Nigeria? A Legal Vacuum The Companies and Allied Matters Act (CAMA), which governs corporate activities in Nigeria, makes no binding provision for CSR. This means there is no requirement for companies to g...
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