The Corporate Social Responsibility Fund enables Sea Flower to make a weighty contribution to the Lüderitz community, and subsequently to have a lasting impact on Namibia by enhancing the welfare of her people. It is, therefore, the desideratum of this paper to articulate the conundrum of Corporate Social Responsibility as a tool for brand awareness.
A quantitative research design was deployed, which encapsulates collecting, analyzing and data numerically and descriptively . Survey research was conducted to collect data from the sample. The quantitative research method was employed for computation of mean, standard deviation, correlation and regression analysis. Corporate leaders are antagonized with ethical conundrum from paying bribes and discrimination. CSR is construed as a governable space by ushering to the surface some inherent structural challenge.
As the cardinal point of linkage between corporate and community, the predicament and opportunities that these moots for local people, and indeed CSR practice more largely, remain relatively concealed. 48% of participants strongly agree that lack of consensus on implementing CSR issues.
12,2% neither agree nor disagree that there is a lack of consensus on implementing CSR issues. The fundamental conundrum of CSR communication is disseminating issues to stakeholders’ attention and circumventing doubt towards their messages. Based on the findings, the discourse recommends that corporate entities should invest in CSR activities in all its ramification to boost their image/reputation, thereby increasing their returns. Reputation is a core asset within the industry. The execution of CSR could be construed to reduce risk. Management should prepare detailed and useful CSR reports and be transparent with the process of CSR.
Table of Contents
Abstract
Introduction
Conundrum of CSR
Literature Review
Delineation of CSR
CSR practices of the company
Theories of CSR
The Bone of Contention for the execution of CSR
CSR in customer-based brand equity
METHODOLOGY.
Research Design
Descriptive statistics
Population
Sample and Sampling
Research Instruments
RESULTS
Internal Consistency, Reliability
The effect of CSR as a tool of brand awareness
Brand awareness in the Sea Flower group of companies
Hypothesis Testing
CSR as a conundrum
Policy Recommendations
References
List of figures and Tables
Figure 2.1 Total CSR
Figure 4.1 Gender
Figure 4.2 Sea flow Operations
Figure 4.3 Not aware of Sea Flower
Figure 4.4 Remember Sea Flower Logo
Table 4.1 Cross Tabulation CSR budget *Environment Oriented CSR
Table 4.2 Descriptive Statistics for CSR Oriented Activities
Table 4.3 ANOVA
Table 4.5 Sea Flower is my First Choice
Table 4.6 Sea Flower is Family
Figure 4.5 Sea Flower is a Family
Table 4.8 Sea Flower is a Premium Brand
Figure 4.6 Main reasons for CSR engagement
Table 4.9 Relevance of CSR to community
Figure 4.7 Implementing CSR issues
Table 4.10 Lack of consensus
Table 4.11 Lack of awareness
Table 4.12 Lack of environmental protection
Table 4.13 Narrow Perception
Table 4.14 Lack of Transparency
Abstract
The Corporate Social Responsibility Fund enables Sea Flower to make a weighty contribution to the Lüderitz community, and subsequently to have a lasting impact on Namibia by enhancing the welfare of her people. It is; therefore, the desideratum of this paper to articulate the conundrum of Corporate Social Responsibility as a tool for brand awareness. A quantitative research design was deployed, which encapsulates collecting, analysing and data numerically and descriptively. Survey research was conducted to collect data from the sample. The quantitative research method was employed for computation of mean, standard deviation, correlation and regression analysis. Corporate leaders are antagonised with ethical conundrum from paying bribes and discrimination. CSR is construed as a governable space by ushering to the surface some inherent structural challenge. As the cardinal point of linkage between ‘corporate’ and ‘community’, the predicament and opportunities that these moots for local people, and indeed CSR practice more largely, remain relatively concealed. 48% of participants strongly agree that lack of consensus on implementing CSR issues.12,2% neither agree nor disagree that there is a lack of consensus on implementing CSR issues. The fundamental conundrum of CSR communication is disseminating issues to stakeholders’ attention and circumventing doubt towards their messages. Based on the findings, the discourse recommends that corporate entities should invest in CSR activities in all its ramification to boost their image/reputation, thereby increasing their returns. Reputation is a core asset within the industry. The execution of CSR could be construed to reduce risk. Management should prepare detailed and useful CSR reports and be transparent with the process of CSR.
Introduction
Enterprises cannot be victorious when the community around them nose-dives. The deployment of CSR as a mechanism for brand consciousness has attracted attention within academia. The concept of corporate social responsibility (CSR) and its impact on corporate branding (CB), have produced immense interest among brand researchers across the universe (Grosche, 2016). What makes a distinction of human beings from animals is not only that they work spontaneously and expressly but also that they work consciously for one another (Brennan, 2017). CSR is construed to attract and preserve the talents by thinking constructively of employer branding because CSR buttresses the reputation of a corporate image and its importance is in the fishing industry because it incrementally grew it in the last decade (Kharisma, 2018). All matters in the community prevail because the person cogitates the self is discrete from the community. Moreover, this is a conundrum that any sentient species could ever make, with vast sentience comes great responsibility. Mc Kee Robert articulates ‘’ in the world of lies and liars a scrupulous work of art is always an act of social responsibility”.
Japan initiated Corporate Social Responsibility (CSR) execution during its post-war reconstruction epoch by embracing a resolution ‘Awareness and Custom of the Social Responsibility of Enterprise’. In support of these practices of the private sector, the Japanese state has undertaken efforts to support CSR under the auspices of diverse ministries, embracing the Cabinet Office, the Ministry of Agriculture, Forestry, and Fisheries; the Ministry of Health, Labour, and Welfare; and the Ministry of Environment. The Cabinet Office issued the ‘Corporate Code of Conduct’ in 2002 to foster consumer buoyancy in enterprise and set strategies to enhance the establishment and execution of corporate codes of conduct on CSR (Rahim, 2018).
Consequently, there has been a surge of fascination in appreciating the oscillations and bizarreness of CSR in African economies (Teresa, 2016). In SADC, CSR has become mandatory and enactment in some parts of Africa, Malawian cultural ethos was and remained the significant unequivocal influence on the prevalence of corporate philanthropy (Vertigans et al., 2016). Indeed, the conceptualisation of partaking part of one wealth for the advantage of the greater society mainly, the broader community to the underprivileged which is cardinal to the Malawian cultural ethos (Gambia & Ooi, 2017). Sustainability-driven CSR agenda allows organisations to diminish risks such as corruption and fraud, reduction of human capital to HIV/AIDS, litigation and stakeholder acts. Mozambiquican CSR is cardinally restricted to huge corporates and foreign investors with global experiences and less to SMEs. Many corporates in Mozambique do not have a CSR vision; however, in the mining sector, CSR is compulsory by law (Vertigans et al., 2016).
Albert Einstein echoes that it is every man obligation to put back into the world at least the sameness of what he takes out of it. The corporate social philanthropy for Sea Flower is incumbent upon the philosophy of investing in people to build healthy societies. To facilitate this commitment Sea Flower, brought into existence a Corporate Social Responsibility Fund with a yearly budget of N$1 million. By the Harambee Prosperity Plan, Seaflower exceeded and spent N$2,511,613.00 million on sponsorships and donations to assist meet state objectives.
Conundrum of CSR
A conundrum is an enigma, puzzlement, mystification, conurbation and a pandora’s box — an individual going from one side of the canyon to the other many clouds like fog. The point is going from one way of doing business to another is a conundrum. There is much ambiguity. It takes much skill, but we must lift ourselves beyond that, above the fog, and that is not going to be a simple exercise. CSR is about construing the forest, the fog, and seeing how we can get on the other side, and how we can be well-equipped for doing that. So probably we need to develop additional skills, knowledge, and understanding. Whatever we do today will have an impact on our future generations. CSR has been driven by the limited role of government, the need to compete in an environment which is very competitive, growing investor pressure and demands for greater disclosure. Corporates in the past have given thumbs down to CSR, as a matter of course believed that the job of the enterprise is to create wealth and not necessarily comply with the jurisdiction (Bestusue, 2019). The conurbation role of corporate has been to make a profit. Milton Friedman’s traditional perspective is that in a free-market economy, there is only one accountableness of business, which is to use its resources, to increase the profits of the corporate. Considering that there is no deception or fraud, the organisation can engage in a free and open competition to maximise profits (Friedman, 1970). However, organisations are now expected to take up the ecosystem and social concerns in their business operations.
Many organisations are adopting CSR practices, as this practice is believed to improve overall organisation performance and enhance the corporate brand. The conundrum of thinking about “businesses” as having a role in global justice in the light of the non-moral demand on them to maximise profits and shareholder value. There is the issue of construing the corporate entity as a “moral” agent. Even if the business were capable of agency, it does not naturally follow that they ought to assume the role of moral agents.
To throw down the gaun is to get a handle on how to pontificate on the moral responsibilities. We end up, again, questioning what sort of entity the corporation is, and whether it is capable of moral agency. The dispute here, then, is to find a methodology that allows us to think about this non-moral, profit-maximising aspect of the corporation: whether it poses a constraint on corporations’ global responsibilities, and how this fits together with the moral argument that fishing companies have global responsibilities. Esua (2017) articulated that the Ministry is recurrently tracking the implementation of CSR activities using the Fishing industry performance FIPS tool. I urge the fishing industry to come up with CSR programs (Esau, 2017). CSR has been identified as community relations and development (CRD), which is core business but core business. Therefore, mining, fishing, oil business, timber industry and those business that benefits from the ecosystem should plough back to the community through CSR practices.
Hypothesis
There is a correlation between procedures in place for monitoring CSR practises and the organisational transparency on its CSR practises.
There is no correlation between procedures in place for monitoring CSR practises and the organisational transparency on its CSR practises.
Literature Review
Delineation of CSR
Finding a globally accepted delineation for CSR is multifaceted. Subsequently, there is polysemous use of the terminology because CSR has been studied in plethoric fields. We adopt the European Union (2017), which circumscribe CSR as a concept in which corporates collaborate social and ecosystem concerns in their enterprise operations with stakeholders on a casual basis. The social perspective should be construed by embracing the social impetus of corporates, economic and political cultures. The often-deployed delineation emanates from Carroll (1979) as in figure 2.1 below who demarcates CSR “as the social responsibility of enterprise that circumscribes the ‘economic, legal, ethical, and discretionary taxonomies of the enterprise performance’ at a given point in time.” A simple definition to follow is that CSR is about how entities manage the business process to generate an overall positive effect on society. The mathematical specification model for CSR is CSR= were ER is economic responsibilities, LR is legal responsibilities, ER is ethical responsibilities, and PR is philanthropic responsibilities.
Figure 2.1 Total CSR
Abbildung in dieser Leseprobe nicht enthalten
Source Carol (1971 ) CSR p hilanthrophy
Notable CSR practises done by governments during a COVID 19 pandemic were beyond political partisans and boundaries. Russia, China and Cuba were very instrumental in sending doctors, medical equipment in countries that needed help. The philanthropists President of America, Donald Trump, has been instrumental in donating his whole salary to the state for use. Jack Ma, the Chinese business also donated COVID 19 products to Namibia. The Zimbabwean billionaire Strive Masiiwa was instrumental in paying doctors and nurses in Zimbabwe when the government could not afford. Most teams turned their stadiums and facilities to help those affected and infected by COVID 19. Namibia Wildlife Resources (N.W.R) in Namibia offered its facilities as accommodation for quarantining COVID 19 victims. Philanthropists Bill Gates donated $35.8 billion, Mark Zuckerberg 38 billion towards health care, extreme poverty while Warren Buffett gave $34 billion towards education, HIV/AIDS prevention. Azim Premji and Li Ka-Shing gave $21 billion and $10.7 billion, respectively towards education and healthcare.
Another robust knocking down and dragging out of CSR practice discourse relates to stakeholder engagement in CSR performance (Keinert, 2017). Friedman bone of contention that enterprise has a responsibility to add their stakeholders to enterprise activities. The vast majority of three comparative research on CSR also has foci on analyses and evaluations of CSR practices and their impetus on organisational performance in these states (Diehl et al., 2017).
Research by Rwabizambuga (2018) shows that CSR practices which are done by many fishing companies are that the companies are involved in helping the poor. Company is involved in the preservation of energy and prevention of pollution. The environmental practices also encapsulate removing dirty from the oceans and not polluting the oceans (Rwabizambuga, 2018).
Nineteen interviewees (61 per cent) believe that CSR practices could moot their corporate ’s reputation and image, and thus these enterprise work towards robust communication with stakeholders’ external stakeholders whom they pontificate for recurring their operation (Bayond, 2016). The findings suggest that CSR practices objectively influence corporate branding strategy, and there is an underlying motive of increasing brand visibility, brand reputation and support for the brand at the time of crisis. The results reveal that CSR practices are participatory and are mainly done for smooth operations of manufacturing plant, resource sustainability, tug of war and legitimacy reasons (Ray, 2017).
Market Oriented CSR
Research by Rahim (2018) demonstrates that the governing tools themselves are shifting; they no longer consist exclusively of management acts but also contain market-oriented CSR corporates that enforce business transparency, disclosure, reporting and monitoring customs as well as internal sanctions to confront individual misconduct. The cardinal predicament for NG arrangements is how to moot a suitable atmosphere and the specific conditions for these tools to work as efficaciously as possible. Research shows that internal governance policies that highlight social responsibility through transparency and coordination are more successful in bringing about ethical corporate conduct than conventional prescriptive regulation (Rahim, 2018).
Society Oriented CSR
Friedman did identify a spectrum of ethics and moral responsibilities, positing that the social obligations of the enterprise are to make as much money as feasible while conforming to the philanthropy of society. Enterprise and society-oriented CSR are interwoven rather than distinct entities (Boeger, Murray, & Villers, 2017). Good corporate citizenship at Harvard Business School is a corporation that makes a profit, disburse taxes, furnish jobs, operates ethically has good environmental records that work to enhance conditions in the society (Baumester, 2016). Dr Hirst Webinars from MIT also have corporate social responsibility targeted for developing countries. Every business is certainly incumbent upon the prosperity and growth of the community for the sake of its growth. Corporations are expected to moot value not only in economic measures but also to take part in progressing society at large (Keirnet, 2018).
Economic Oriented CSR
Contrary to the proponents of the enterprise and society approach classical economists to confirm that the rudimentary responsibility of business is to maximise profits for their owners. Adam Smith espoused the market value viewpoint contending that by chasing profits, corporations generate the most excellent social good due to the invisible hand of capitalist help. Lantos (2012) used the term economic oriented CSR to refer to profit-oriented CSR tasks which absolve business from social contributions because they disburse taxes and stipends to employees (Keinert, 2017).
Environmental Oriented CSR
Research by Wording (2016) states that throughout the present years, clean up campaigns have been administered to create awareness about Marine Litter; this is part of Environmental -oriented CSR. One ensample is the global coastal clean-up campaign administered by Ocean Conservancy. This campaign occurs annually and proves to embrace people in the clean-up of coastal areas. The Keep Australia Beautiful network arranges the annual clean the Beach contest (United Nations Environmental Programs, 2018). The findings of this research are like Wording (2016), who articulates that corporations and states are working now to study and solve the predicament of plastic pollution in the Oceans. Motivating a plethoric of efforts assist in making sure a healthy market of ideologies and information dissemination to dig for the optimal solution. Fostering a platform in the middle of the Ocean to gather 50-80% plastic floating in the Oceans is a logistical predicament. Non-profit organisations are being mooted to foster a sustainable solution to ocean clean up. Nobody who surveyed ocean ecosystems would ever contend that plastics are not detrimental. Many discourses about garbage make it evident that there is a need to be engaged in revolutionary methods to promote environmental management systems (Wording, 2016).
Theories of CSR
Pogge theory of CSR
In his school of theory, Pogge makes the dissemblance between institutionalism and interactionalism. In this regard, while many gurus underscore Pogge’s divergence between institutionalism and interactionalism, what few perceive he marries both terms. On the other hand, he departs from conundrum by “making the institutional perspective rudimentary” (Pogge, 2013: 50). Global justice is made vivid as “institutional ethical analysis extended to the sphere of international relations” (Keinert, 2017). On the other hand, global justice him is still foci, at its most “rudimentary” level with interlocutory morality (Pogge, 2013). It is in consummation concerned with the way we stand in certain ethical relations to one another, specifically vis-a-vis the world’s poor. The question is, how can a theory unpack the point for both the institutional and the interactional at the same time? The answer - and one that, as we see, singularise Pogge’s methodology for almost everything- is to mark out a common position.
The theory of CSR as a constructed theory
With the onset of new actors like Sea Flower group of companies on the universal world stage that have the discernibility, potency and the will to address global social ills and inspire politics, the corporate must move beyond cogitating about international relations and just global order as the prevail of states and state action alone (Katamba, 2017). Construing of the corporate just as agency prima facie encapsulated moving away from the mythos state-centric school of thought of global justice to an international brand of global justice more benign to deliberating the role of non-state actors like Sea Flower group of companies. International global justice, in this ensample, was construed as a specific conception of global justice that advocates a plethoric appreciating the just agency which is essentially non-state-centric (Chatterjee, 2017).
The theory of CSR as a non-individualistic theory
It became apparent in the course of the narrative that, in reckoning the moral agency of Sea Flower Group of companies, the unusual methodologically individualistic way of construing moral agency had to be super scribed (Stachosic, 2016). Methodological individualism, to enunciate it here, is the doctrine that gives prerogatives to individual action. It appeared that even some of the school of thought of global metropolitan justice is not egocentric (Amao, 2017). Metropolitan advocated a plethoric appreciation of agency in global justice, which encapsulated actors other than states and individuals, like Sea Flower group of companies (Stachosic, 2016).
The theory of CSR analysed in terms of ideal/non-ideal theory
The deliberations of Pogge’s cosmopolitan theory of global justice in the ambience of attempting to recognise the scope of corporate responsibility also threw up another conundrum (Pogge, 2013). The deduction culminated at the end of this normative deliberation swept off one’s feet on a question that would have been vexing the reader throughout, that is: If the business of business is business, why should it chagrin about global justice (Firedman, 2004)? On the other hand, we also established the “strictly enterprise” that the fundamental responsibility of a corporation is, as Milton Friedman famously put it, “to use its resources and engage in activities designed to increase its profits.” Consequently, we had two divergent perspectives of where corporate preeminence should lie and had to symmetry the demands of global justice on an enterprise on the one hand, and the supremacy of its fiduciary chore towards its shareholders on the other (Jennings, 2017).
Keith Davis Theory of CSR
Keith Davis is an American person of the high intelligentsia who brought about a paradigm shift of the notion and school of thought on CSR. He asserted the corporate social responsibility of the whole corporate and not merely enterprise personnel (Crane, et al., 2018). This meant that a corporate as an organisation should replicate CSR policies. Davis also emphasised that corporates should be transparent to the public input and inspection and that social costs and merits should be determinants into their enterprise decisions (Schwatz, 2017). His way of thinking embraced corporates which have necessary competencies should be encapsulated in social affairs and corporates should expound their contribution to social groups such as pecuniary justice, solidity and freedom. The most notable change in the genre of CSR was that Davis asserted that CSR had to encapsulate every physiognomy of the corporate; everyone should embrace CSR in the company. This was a significant transformation in the CSR theories (Malecki, 2018).
Milton Friedman’s CSR Theory
American Milton Friedman slammed the concept of CSR and created a conundrum and paradox the business of business is business. This conception behind this school of thought is that an enterprise has one assignment and merely one (Vasile et al., 2016) . To fashion, weave and formulate as much money as feasible for the people invested in the corporate. For Friedman, the social responsibility of a corporation is to keep a tight rein on this simple concept. The only contemplation is a decision-making process in corporate should be the fiscal reckoning, which means that all sides embracing the tenets should be of no fascination to the corporate management (Federhern, 2014) . He mainly attacks three sides of CSR. First CSR is highhanded, and CSR embraces enterprise managers disbursements of money of others, and lastly, the enterprise leaders have no proficiency in reckoning what will do good in a community and what will not. Friedman sensitivity of CSR has constrained enterprise leaders into bearing in mind CSR more genuinely (Vasile et al., 2016) . The first point of appraisal from Friedman is that CSR expends another people money inappropriately. Today one crucial side of CSR is that this should benefit not only the community but also the corporate itself. The other critique from Friedman is the enterprise leader’s deficiency of proficiencies around social enhancements (Cheng & Tsang-Ming, 2017).
Stakeholder theory
Firms engage in CSR initiatives for relational drives; this entails that corporates undergo specific CSR initiatives to boost their transparency, accountability and construed as legitimate by their shareholders (Banerjee, 2017). Bowen (2016)’s delineation had robust implications for the enterprise, yet it begged the question “which lines of action best attend to the objectives and tenets of society?” The contemplation of this subject was further promulgated when Milton Friedman (1970) assertion was that enterprise should knuckle down on their profits as a means of ministering to the society and that the “the social responsibility of enterprise is to increase proceeds (Bowen, 2016).” Making decisions that only served the cogent self-interest of the corporate would precipitate additional profits, and consequently, more jobs would be mooted (Federhern, 2014).
The Bone of Contention for the execution of CSR
A monography by Ransome and Sampford (2017) unpack CSR contention in favour of CSR as is the custom commence with the efficacy that it is in the best concemment of the enterprise to be socially responsible. This is propelled on the premise that if the present generation of corporates takes chagrin of the milieu and the society, they will ensure the long-term sustenance of their enterprise (Ransome & Sampford, 2017).
Sustainability has been regarded as a proclivity whereby the desideratum of the present genesis are met without compromising the desideratum of the future generations (Pommper, 2016). In the corporate context, sustainability means that “each enterprise must maintain symmetry with the exigency for long term vitality and vivacity of the enterprise itself, the societies and the ecosystem upon which it relies for its ability to generate pecuniary value with the requirement for short term tug of war and pecuniary gain.” Corporate sustainability is noted as being a custom-made process, and each organisation should choose its specific tactic towards attaining corporate sustainability (Egbeleke, 2018).
CSR has many benefits which are robust brand positioning. Enhanced corporate image and increased ability to attract, motivate and retain employees. Increased sales and market share. Increased appeal to investors and financial analysts. CSR is also known for sustainable business practises promoting corporate citizenship and business ethics.
CSR a Conundrum
The fact that the amount of affluence and power enterprise control constrains them to a certain standard of behaviour is not new intellection. Charles Dickens tacitly decode about the exploitation of workers in England in a plethora of ways of his novels. When pontificating about Charles Dickens, the indecorous mystique of Ebenezer Scrooge comes to our cognition and his recurrent ranting about his precious proceeds. “I want to be left alone,” said Scrooge. Since you ask me what I wish, gentleman, that is my answer. I do not become hilarious myself at Christmas, and I cannot afford to make idle people jocund..” Scrooge, a wealthy entrepreneur, was demonised as a penny pincher who ruined Christmas.
Adam Smith’s theory of the invisible hand underwrites the capitalist approach. He argues that pursuing one’s self-interest would result in the overall good of society (Smith, 2007). Smith’s theory followed the principle that the pursuit of individual interests will motivate employees to perform better, facilitate competition and personal hard work. As a result, the economy will benefit from additional jobs, and an increase in competition will result in better quality goods (Mc Creadle, 2009). Healthy competition in the marketplace could encourage and promote personal development. This theory further encourages a line of thought that supports the best economic system of promoting and encouraging wealth, efficiency by creating jobs and investment opportunities that have benefits for all (Smith, 2007).
CSR in customer-based brand equity
Aaker (2016)’s adroitness superscribes that there are variations between male and female satisfaction level that means preeminence pay more attention to a different gender. It is symmetrical to pay attention to almost 70 % of feedback which can recognise the Sea Flower brand among other competing brands. It became clear that the enterprise should pay more attention to CSR activities to persuading its customer-based brand equity. Aaker delineates loyalty as "a measure of client loyalty to the brand" (Aaker, 2016, p.39). In his ideology, loyalty demonstrates the extent of likelihood in switching the client to another brand, particularly when it is changing the price or some other indicators.
CSR as a conundrum
Abbildung in dieser Leseprobe nicht enthalten
Source Pellinien (2018) CSR Conundrum
The CSR predicament of third-party assurance is dichotomised into the disputes related to CSR reporting and issues unswervingly related to assurance. CSR report and process quality, supplier and extended enterprise information and stakeholder engagement can create predicament to assurance. The usage of standards and clarity of assurance statement, assurance process, and assurance provider can cause predicament (Pellinen, 2018).
Accuracy of information
The steadfastness, transparency and juxtaposition of information in CSR reports and assurance statements were designated as a conundrum from the discourse. Reporting on appropriate reporting criteria, exclusively when reporting qualitative data but also with quantitative data, is strenuous. Significance and the materiality of the information can be strenuous to estimate (Maria, 2019). There is no single benchmark against which CSR reporting performance can be appraised. Due to the nonappearance of a single habitually accepted ‘common currency’ for making a professional evaluation of the exactitude of CSR means that for many stakeholders the credibility of CSR is undermined (Sin, 2014).
Lack of stakeholder involvement
CSR report has many diverse stakeholders that might be engrossed in it, whereas the financial assurance statement is immensely meant for shareholders. This means that there can be significant diverse interests, and it can be a predicament to engage stakeholders in the assurance (Cramer, 2017). Adams and Evans (2004) articulate that many reports still do not embrace all the stakeholders, activities, or operations for which the corporates are legally or morally accountable, neither all the matters about their impact and performance. Then there is the fact that the anticipations of stakeholders and the information furnished by reporting corporates do not always match. This can be elucidated by the very different goals the management and stakeholders have.
Standards
There are no individual agreed parameters; instead, the reporting and assuring is done on case-by-case practices, which also makes putting side by side difficult. Also, the parameters and standards originate from very diverse professional and ethical imperatives. ISAE 3000 originates from the financial audit while AA1000AS is crafted explicitly for non-financial audit. The social audit is not a legal requirement like the financial audit, which means that there is no agreed set of rules for assuring.
Issues relating to CSR reporting
Critique for CSR sustainability reporting says that its nature already restricts sustainability accounting as a soft area. Moreover, there is a predicament to evaluating all the actual social and ecosystem impacts as a company. Desired reader groups are not reached continuously because it also takes stakeholders’ resources to access and go through all the discourse in the reports. There is still only a restricted plethoric study done on how stakeholders receive and what are their cognition towards sustainability disclosure customs (Nielsen & Thomson, 2018).
The physiognomy of CSR reporting sets restrictions to assurance. Cardinal issue to affect the quality of assurance was the pragmatic CSR report quality and reporting organisation’s processes. The report has plethoric individual predicament while CSR processes are currently in the formative stages; integrating CSR into data management systems is the next step for numerous enterprises. The company should reckon stakeholders and the materiality of information when conducting the report. Also, empirical research emphasised the essence of precincts within CSR reporting (Caribano, 2017).
Quality of CSR Reports
The quality of the CSR report sets restrictions for the guarantee: “You cannot assure on a better level than the quality of the report”. One of the interviewees lists the quality of the report as the immense limitation in promising CSR information. Transparency of information and processes that generate CSR reports are the basis for surety. “The report should demonstrate the processes and work, not just the results”, adds one interviewee, enduring: “By doing so, the value from assurance also increments; you will get profound and prolific information on the whole process (Shin, 2017)”. When asked about the most significant conundrum in CSR, one interviewee thought about the fact that it is quite a new subject and its role can be quite ambiguous to corporates. Enterprise can have a poor appreciation and incongruous anticipation. This means people who craft those reports are not used to being assured by a third-party, the processes are not necessarily that advanced and the level of assurance is typically not that high if juxtaposed to financial assurance (Baumester, 2016).
Suppliers and Extended enterprise
The outcome of the FIBS (2016) survey display that the immense conundrum in CRS for corporate are supply chain management, CRS communications and brand awareness, and staff satisfaction and well-being. In managing CRS, most predicaments were found to be the assimilation of enterprise and how to evaluate the impetus of sustainability. Transparency across the ecosystem is also a challenge. There are presently CSR reports that only report the disputes that the corporate has direct authority over, but it is probably going to diminish over time (ICT governance Institute, 2017).
Communication challenges
Choosing the best channels of communication and generating the discourse within the available resources is a conundrum. Nevertheless, quantifying the merits of responsibility communication can be a conundrum, messing up in it have visible adverse impacts on the corporate reputation (Banerjee, 2017). The fundamental conundrum of CSR communication is disseminating issues to stakeholders’ attention and circumventing doubt towards their messages. The corporate websites in this case discourse furnished massive amounts of CSR information on the websites themselves as well as in downloadable rubric and reports, containing up to date information, and the CSR information was easy to navigate to (Vasile et al., 2016). Corporate websites are mainly deployed for one-way information furnishing, but some collaborative topographies were found in making a move towards two-way communication (Pellinen, 2018).
Conclusion
Keith Davis is an American person of the high intelligentsia who brought about a paradigm shift of the notion and school of thought on CSR. He asserted the corporate social responsibility of the whole corporate and not merely enterprise personnel. This meant that a corporate as an organisation should replicate CSR policies. In his school of thought, Pogge makes a peculiarity between institutionalism and interactionalism. In this regard, while many fundis underscore Pogge’s accolade between institutionalism and interactionalism, what few perceive glues both terms. Adam Smith’s theory of the invisible hand underwrites the capitalist approach. He argues that pursuing one’s self-interest would result in the overall good of society. Smith’s theory followed the principle that the pursuit of individual interests will motivate employees to perform better, facilitate competition and personal hard work. As a result, the economy will benefit from The CSR conundrum of third-party assurance are dichotomised into the disputes related to CSR reporting and issues unswervingly related to assurance. CSR report and process quality, supplier and extended enterprise information and stakeholder engagement can create predicament to assurance. The usage of standards and clarity of assurance statement, assurance process, and assurance provider can cause predicament.
METHODOLOGY.
Research Design
A quantitative research design was deployed, which encapsulates collecting, analysing and data numerically and descriptively (Cresswell, 2017). Survey research was conducted to collect data from the sample. The quantitative research method was employed for computation of mean, standard deviation, correlation and regression analysis. The Bayesian Methods was deployed, which amalgamates prior knowledge with that gained in the research (Vogt, 2018). The primary objective of the discourse was to unravel the conundrum of CSR.
Descriptive statistics
Means, ranges and standard deviation were employed as actions of central tendency and measures of dispersion. Measures of central tendency furnish data about the most archetypical or average values of a construct (Heimann, 2013). The mean is delineated as the entire array of observations prorated by the quantum of observations in the series (Shama, 2018). It is deployed to portray the central tendency of variables. Measures of dispersion furnish information about the dissemination of the principles of a construct (Heumann, 2017). They show how scattered values are interspersed around their measures of central tendency. The standard deviation is a quantum of dispersion that is computed based on the values of the data (Heiny, 2018). It shows how extensively the data are interspersed around the mean. The standard deviation has the required substance that, when the data are typically distributed, 68.3 % of the observations lie within +/- 1 standard deviation from the mean, 95.4% within +/- 2 standard deviations from the mean and 99.7 % within three standard deviations from the mean (Sinlgeton, 2017).
Population
The population of the discourse consisted of Sea Flower Group of companies with processing factories in Namibia. A total population of 25 fishing companies with marine resource-processing plants do currently exist in Namibia (NEPRU Research Report, 2005).
Sample and Sampling
Ball (2018) a census is a “complete computation of the population of interest.” Since the population of Seaflower with processing factories are few, the census provides detailed information on all or most elements in the population, thereby enabling totals for this rare population groups. As for the participants, a purposive sampling technique was used to select them. The purposive sampling technique was used, as it will offer a deliberate choice of participants due to the qualities each participant possesses (Wheeler & Holloway, 2013). This method is typically used to identify and select the information-rich cases for the most proper utilisation of available resources (Cresswell, 2017). Thus, the fishing company, six board members, Administrative 101, Seagoing officers 28, Seagoing crew, General workers 520, SLC 68, SEACOPE 61. Representatives were purposively selected from the Administrative, Seagoing officers, General workers, SLC, SEACOPE and board members. This will bring the sample of the study to 100 respondents.
Research Instruments
The self-administered questionnaire was used as the research instrument to collect primary data. The questionnaire consists of closed and open-ended questions (Babbie, 2017). Documentary Analysis was used to examine secondary data, such as CSR reports or Annual reports from company websites. A semi-structured questionnaire was utilised. A semi-structured questionnaire was allowed for the researchers to ask follow-up questions and allow participants to talk and respond freely and on time. SPSS and Statistica were used to compute statistical analysis.
Conclusion
Questionnaires were verified for completeness and coded for data processing. Means, ranges and standard deviation were employed as actions of central tendency and measures of dispersion. Measures of central tendency furnish data about the most archetypical or average values of a construct (Heimann, 2013). This section outlined the methodology employed for the empirical research conducted in this rubric. The section described the research context and sampling framework, the research design, data collection method, the data handling procedures and administration. The quantitative methods used to analyse the data were described, and factor analyses and operationalisation of the constructs are discussed. Questionnaires were verified for completeness and coded for data processing. The next section focuses on the results of the gathered data.
RESULTS
Internal Consistency, Reliability
The validity of a psychometric scale depends on its internal consistency reliability. Cronbach's alpha is the most commonly used index of internal consistency and should be above .70 (Bernard, 2012). The reliability statistics for the study was 84%, as in the reliability statistics matrix for item-total statistics. The total number of items was 34. The internal consistency reliability of the JSS using coefficient alpha (α) was essential in establishing the validity and reliability of the research study.
Figure 4.1 Gender
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Source Stephanus (2019)
60.% of the people surveyed were female, while the remaining 30% were male. There has been an escalating consensus that gender diversity could enhance the CSR performance of companies. In some states, the process was advocated for the mandatory presence of women on boards. The presence of women directors on European Boards found an affirmative CSR disclosure (Paola P. , 2017). A study by Alavi & Askaripur (2003) amongst 310 employees in State organisations, found no significant difference between male and female CSR employees. These researched explored a sample of 224 workforces at a textile plant in the Western Cape and found no extensive correlation between gender and satisfaction. Furthermore, Pors (2003) piloted a study as well as 411 Danish library managers from the United Kingdom and recognised that there is no overall variance in job satisfaction about gender. This research is consistent with this view in that the difference in participation figures is due to the population difference in which we have more females than male. Gender gaps have now been addressed in which the society due to colonialism used to cherish misogynistic and patriarchal dominance.
The effect of CSR as a tool of brand awareness
Brand awareness in the Sea Flower group of companies
Figure 4.2 Sea flow Operations
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Source Stephanus (2019)
21.43% of the people surveyed strongly disagree that they know Sea Flower’s operations while 1.7% of the participants moderately disagree that they know Sea Flower’s operations.10.7% of the people surveyed neither agree nor disagree that they know Sea Flower operations. 12.5% of the participants stated that they slightly agree that they know Sea Flower operations while 26.7% moderately and strongly agree that they know Sea Flower operations.
Figure 4.3 Not aware of Sea Flower
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Stephanus (2019)
60.7% of the participants stated that they strongly agree that they are not aware of a company called Sea Flower. While 10.7 % of the people surveyed highlighted that they moderately agree that they are not aware of a company called Sea Flower.16.7% slightly agree that they are not aware of a company called Sea Flower.
Figure 4.4 Remember Sea Flower Logo
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Stephanus (2019)
50% of the people surveyed strongly agree that they can remember the Sea Flower symbol or logo. 16% of people surveyed moderately agree that they can remember the Sea Flower symbol or logo. 12.5 % slightly agree that they remember the Sea Flower symbol or logo.7.1% neither agree nor disagree that they remember the Sea Flower symbol or logo. 12.5% strongly agree that they can remember the Sea Flower symbol or logo.
Table 4.1 Cross Tabulation CSR budget *Environment Oriented CSR
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A crosstabulation between CSR budget and Environment oriented CSR, demonstrate that most participants slightly agree that the company has environment-oriented CSR and an annual CSR Budget. Other people surveyed moderately agree that the company has an annual budget for CSR activities and is also involved in environmental oriented CSR. Eleven participants neither agree or disagree that the company is involved in environmental -oriented CSR and the fact that the company has an annual budget for CSR activities. The state does not only play an imperative role in imposing or motivating CSR, but state institutions themselves also have much to learn from the tenets and practices linked with CSR, although they fall short of furnishing a favourable environment for CSR. In most developing states, such an environment is mainly deficient or ineffective. Consequently, some have contended that the developing state environment is hostile to CSR, while others climax the need to develop a better fathoming of the drivers of responsible business practices in the south while seeking for ways to preserve and respond to them and readjust CSR tools to address southern stakeholders’ concerns.
Table 4.2 Descriptive Statistics for CSR Oriented Activities
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On average, the participants moderately, slightly and strongly agree that the company is involved in market-oriented CSR. 29% of the participants moderately agree that the company is involved in market-oriented CSR; this provides a mean statistic of 5.2. It should be highlighted that on average the participants moderately agree (27%), strongly agree (23%), and slightly agree (20%) that the company has CSR guidelines in place, this provides a statistical mean of 5.5 and standard deviation of 1.2. On average, 22% slightly agree and moderately agreed that the company is involved in society -oriented CSR. 25.4% strongly agree that the company is involved in society -oriented CSR. On average, the mean for Society Oriented was 5.2 and a standard deviation of 1.6. 25% slightly agree, 17% moderately agree, and 19% strongly agree that the company is involved in environmentally oriented CSR, this furnishes a mean statistic of 5 and a standard deviation of 1.6. Other variables of CSR guidelines, CSR budget, Market-oriented CSR, Workforce oriented CSR; Society oriented CSR have a range of 6 while the Environmental oriented CSR has a more excellent range of 7.
The state has not only a crucial role player in implementing or motivating CSR, but state institutions themselves also have much to learn from the tenets and practices linked with CSR, although they fall short of furnishing a favourable environment for CSR. In most progressing states, such an environment is mainly deficient or ineffective. Consequently, some have contended that the environment of the developing state is antagonistic to CSR. In contrast, others highlight the need to develop a better indulgence of the drivers of responsible business practices in the south while seeking for ways to sustain and respond to them and reorient CSR tools to address southern stakeholders’ concerns (Cammilleri, 2017).
Hypothesis Testing
The hypothesis testing Ho: There is a relationship between procedures in place for monitoring CSR practises and the organisational transparency on its CSR practises. The Ha: There is no relationship between procedures in place for monitoring CSR practises and the organisational transparency on its CSR practises. There seems to be a robust positive relationship between there are procedures in place for monitoring CSR, and the organisation is transparent on its CSR practises, which is 0.66. We need to accept Ho: There is a relationship between procedures in place for monitoring CSR practises and the organisational transparency on its CSR practises. We reject the hypothesis that states Ha: There is no relationship between procedures in place for monitoring CSR practise and the organisational transparency on its CSR practises.
Further test using ANOVA will assist the researcher in rejecting or accepting the relationship between the variables. The ANOVA shows that the predictors of the variables are there are sanctions for violations of rules and code of ethics. The other predictor variable is that there are procedures in place for monitoring CSR. The dependent variables are that the organisation is transparent on its CSR practises. The ANOVA results show that the significant values are 0.0, showing that they are less than 0.05; this shows no significant relationship between the variables.
Table 4.3 ANOVA
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The Partial Regression plot for CSR transparency and CSR monitoring shows a robust and robust relationship between the variables.
To identify CSR in customer-based brand equity
35% strongly disagree that Sea Flower company is not my first choice. 1.8 % moderately disagree that Sea Flower company is not their first choice while 3.5 % slightly disagree that Sea Flower is not their first choice.17.5% Neither agree nor disagree that Sea Flower is not their first choice. 15.8% of the participants slightly agree that Sea Flower is not their first choice.26% moderately agree and strongly agree that Sea Flower is not their first choice.
Table 4.5 Sea Flower is my First Choice
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Figure 4.5 Sea Flower is a Family
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Stephanus (2019)
When participants were asked if they can recommend Sea Flower products to others, 3.5% strongly disagree that they can recommend Sea Flower products to others. 1.8% slightly disagree that they can recommend Sea Flower products to others. 14% of the participants neither agree nor disagree that they can recommend Sea Flower products to others. 12.3% slightly agree that they can recommend Sea Flower products to others. 28% moderately agree that they can recommend Sea Flower products to others. The majority of 40% of the participants strongly agree that they can recommend Sea Flower products to others.
Table 4.7 Recommend Sea Flower products to others
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8.8 % of the participants strongly disagree that Sea Flower is a premium brand, while 1.8 moderately disagree that Sea Flower is a premium brand. 22.8 % neither agree nor disagree that Sea Flower is a premium Brand.14% of the participants slightly agree that Sea Flower is a premium brand.33.3% of the participants moderately agree that Sea Flower is a premium brand while 19.3% strongly agree that Sea Flower is a premium brand.
Table 4.8 Sea Flower is a Premium Brand
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It can be highlighted that participants agree that Sea Flower is like a family. They also agree that they can recommend Sea Flower products to others. They agree that Sea Flower is a premium brand and reckon Sea Flower as their first choice. The participants are loyal to the Sea Flower brand. Brand management rubric has emphasised that perceived quality and brand linkages are both elements of the measurement of brand strength, are regularly investigated for their capability to influence brand loyalty. (Kapferer, 2015). Brand loyalty has received much attention from researchers and practitioners for decades because it assists clients to simplify the buying process while giving companies merits, such as reducing marketing costs and capitalising on brand equity. The findings of this research are also like Mandell (2015), who also highlighted the essence of a corporate as a family gendering the company I which people work together as team members.
Figure 4.6 Main reasons for CSR engagement
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Source Osterman (2016)
To scrutinise the main objectives, it can be interesting to put them into three more full groups, which shows: · Moral: ethical and Board or Senior Management belief. · Employees: Attract/preserve workers and workers engagement · Economic reasons: Customers/clients, Direct economic profits, Differentiation, Reputation, and Risk management. 10.9% strongly disagree that the company objectives are relevant to the community needs.1.8% Slightly disagree that the company objectives are relevant to the community needs. 30.9% neither agree nor disagree that the company objectives are relevant to the community needs. 18.2 % slightly agree that the company objectives are pertinent to the society needs.12.7% I strongly agree that the company objectives are relevant to the community needs.
Table 4.9 Relevance of CSR to community
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This research is like the findings of Katharina Schmitt in the fishing sector who conducted a synthesis of four related research with the desideratum to explore the variations and similarities between industries, in CSR perceptions, policies and execution, issue areas, and corporate size. These questionnaire-type surveys were executed in 2005 and 2006, in four diverse sectors; the oil sector, fish processors, banking, and the automotive (Schmitt, 2009, p. 63). When assessing what CSR issues that are highly pertinent for the corporate, the data shows, e.g., that the fish processing sector is the only ones dedicated to sustainable fisheries. The oil sector is most steadfast to migration of climate change, and that minimising risks for chemicals is crucial for the oil sector, fish processors, and automotive sector while not at all for the banking sector (Schmitt, 2009, pp. 125-126). If corporates in diverse sectors/industries are focusing on different initiatives, it is not unlikely they have poles apart reasons for their engagement (Osterman, 2017).
CSR as a conundrum
14.5% strongly disagree that there is a lack of consensus on implementing CSR issues from management.10% moderately disagree that there is a lack of consensus on implementing CSR issues from management. 3.6 % slightly disagree that there is a lack of consensus on implementing CSR issues from management. 43.6% neither agree or disagree that there is lack of consensus on implementing CSR issues from management 9% slightly agree, moderately agree and strongly agree that there is lack of consensus on implementing CSR issues from management.
Figure 4.7 Implementing CSR issues
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Mpunwa (2019)
Deficiency of consensus on executing CSR issues This deficiency of consensus results in replication of tasks by corporates in areas of their participation (Murray, 2018). These determinant bounds corporates’ capabilities to embark on impact assessment of their initiatives in a suitable manner. Deficiency of consensus on executing CSR issues This lack of consensus often results in duplication of accomplishments by corporates in areas of their envelopment.
Another survey by Osterman (2016) investigates if CSR issues are conveying in the boardrooms, and the outcome shows that 63% of the respondents’ environmental issues are routinely or occasionally deliberated while 48% discuss social issues routinely or occasionally. 49% of the responding directors think that the corporates social impact is essential. These results indicate that CSR being on many boardrooms' agendas. Hence the Board of Directors or top management can be a significant determinant to why companies engage in CSR. Other conundrums faced by corporates on CSR activities encapsulates among other things deficiency of responsiveness of public in CSR activities. It has been seen that most of the public is not cognisant about the role of CSR activities of corporates. The reason for this is no human intellect about CSR activities and deficiency of communication among the corporates to enhance the CSR activities. Deficiency of transparency in the perspective of CSR, deficiency of transparency is one of the significant conundrums for the corporate business among the Small and Medium Size Enterprises (SMEs) (Mallin, 2018). It also lessens the level of trust among the corporates, which is essential for CSR initiative Non-accessibility of well-organised non-state corporates. Lack of well-organised state corporates in remote and rural areas creates a conundrum in recognition of the practical needs of the public. Scholarship about the dynamics of the minerals extraction industry is beset with conflicting ideas and opinions. Many practitioners said that one of the most significant conundrums of their work was internal, not external. From the viewpoint of practitioners, the ingrained politics of exclusion was one of the most significant barriers to improved social performance for the company (Osterman, 2017). 48% of participants strongly agree that lack of consensus on implementing CSR issues.12,2% neither agree nor disagree that there is a lack of consensus on implementing CSR issues.
Table 4.10 Lack of consensus
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This research concurs with the findings of Raju and Ray (2018) who posit that there is a deficiency of consensus amongst local agencies concerning CSR project needs and priorities. This outcome in deficiency of consensus often outcomes in the replication of tasks by corporate houses in the areas of their intervention. The repercussion results in insalubrious competitiveness spirit among local executing agencies, which goes against the essence to have rather than fostering collaborative tactics on vital issues. This determinant restriction corporate’s capability to undertake an impact evaluation of their initiatives from time to time (Raju & Ray, 2018).
49% of participants strongly disagree that there is lack of awareness of the public in CSR activities .14% moderately agree that there is lack of awareness of the public in CSR Activities.5% slightly disagree that there is lack of awareness of the public in CSR activities. Research by Maik (2018) demonstrates that the West Civil Society has played a crucial role in mooting awareness of CSR milieu of accountability for the enterprise. In Pakistan, for instance, has yet to construct this role and make enterprise aware of structured progression tasks written CSR policies. These enterprises have neither mooted the ecosystem accountability making the enterprise realise the cruciality of CSR. Community is not aware since enterprises are so busy conducting their day to day operations deserting the CSR. The fishing enterprise should create an awareness of their CSR activities. Deficiency of awareness is the fundamental cause of not having affirmative policies for the Welfare of the community. We must have fishing companies that moot awareness of CSR on these tasks (Maik, 2018).
Table 4.11 Lack of awareness
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61% strongly disagree that lack of thinking about environmental protection is a conundrum in the implementation of CSR. 24% moderately disagree that lack of thinking about environmental protection is a conundrum in the implementation of CSR. 7.3% neither agree nor disagree that lack of thinking about environmental protection is a conundrum in the implementation of CSR.4.9% slightly agree that lack of thinking about environmental protection is a challenge in the implementation of CSR. 2.4 % strongly agree that the lack of thinking about environmental protection is a challenge in the implementation of CSR.
A plethora of CSR tasks correlated to ecosystem protection is restricted to slogans and superficial symbolic activities, such as garbage removal. First, there is a deficiency of motivation to satisfy their environmental responsibilities. CSR thus seems to confer an insurance effect on companies against social and environmental setbacks. This anecdotal pragmatism is perceptibly preliminary and lacking in specificity (What types of CSR tasks are active insurers? How is the longevity into indignity does CSR protection last?), but it lends advocacy for the CSR as insurance contention synopsis succinctly (Tonchia & Tramintano, 2017).
Table 4.12 Lack of environmental protection
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59% strongly disagree narrow perception toward CSR initiatives is a conundrum in the implementation of CSR.27% moderately disagree that narrow perception toward CSR initiatives is a conundrum in the implementation of CSR.7.3 % Slightly agree that narrow perception toward CSR initiatives is a conundrum in the implementation of CSR.2.4% strongly agree that narrow perception toward CSR initiatives is a conundrum in the implementation of CSR. The findings of this research differ from Tyagi et al. (2017) they state that the results indicate that the CSR conundrum ‘narrow perception towards CSR initiatives’ holds the first rank through attaining uppermost importance rating. Deficiency of community participation usher’s narrow perception of CSR initiatives. It has been realised that, usually, state agencies and nongovernmental corporates have a narrow perception towards the CSR initiatives. That is why corporates are greatly discombobulated about participating in such tasks for a medium or long duration. Regularly, societies who are the envisioned recipients of a CSR program show less intrigue, which will impact their involvement and contribution (Tyagi et al., 2017). Also, very petite inputs are being made to propagate CSR within the local societies and instil buoyancy in the people. The situation is further goaded by inadequate communication between the enterprise and the society at the grassroots level.
Table 4.13 Narrow Perception
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54% strongly disagree that lack of transparency is a conundrum facing the implementation of CSR.22% moderately disagree that lack of transparency is a conundrum facing the implementation of CSR. 5% slightly disagree that lack of transparency is a conundrum facing the implementation of CSR. 5% neither agree nor disagree that lack of transparency is a conundrum facing the implementation of CSR. 10% slightly consent that deficiency of transparency is a conundrum facing the implementation of CSR. 2% moderately approve that dearth of transparency is a conundrum facing the execution of CSR. 2% strongly agree that the privation of transparency is a challenge facing the implementation of CSR. The market and social demand are increasing for transparency and growing expectations that corporations measure, report, and continuously improve their social, environmental and economic performance. The findings of this research differ from the artworks of Tyagi et al. (2017) who posit that in the scenario of CSR, deficiency of transparency is one of the significant predicaments for the corporate enterprise among the Small and Medium Size Enterprises (SMEs). It also lessens the level of trust among the corporates, which is very crucial for CSR initiative. Deficiency of transparency is one of the fundamental issues. There is a perception that partner NGOs or local execution agencies do not disseminate enough information and make efforts to unveil information on their programs, address concerns, assess effects and utilise funds. This construed lack of transparency harms the process of trust-building between corporates and local communities, which is fundamental to the success of any CSR initiative.
Table 4.14 Lack of Transparency
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Table 4.15 Lack of clear guidelines
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54% strongly disagree that non-availability of clear CSR guidelines is a conundrum in the implementation of CSR. 32% moderately disagree that non-availability of clear CSR guidelines is a challenge in the implementation of CSR. 7% Neither agree nor Disagree that non-availability of clear CSR guidelines is a challenge in the implementation of CSR.5% Slightly agree that non-availability of clear CSR guidelines is a challenge in the implementation of CSR. 2 % strongly agree that non-availability of clear CSR guideline is a predicament in the execution of CSR. Non-availability of clear guidelines moots a hindrance during CSR initiatives. There should be some standard policies or guidelines for the corporate based on their business profile, to furnish a complete direction to CSR initiatives. To craft, execute, enhance and preserve a social responsibility erection among the enterprise corporates, International Organization for Standardization (ISO) has launched a standard, namely ISO 26000, which underscores on accountability, transparency, operational performance and customer satisfaction. Also, it envisages the crucial guidelines to dissect social responsible behaviour and correlation among corporates, stakeholders and community. There is a need to foster the capacities of the local non-state enterprise. Many NGOs are not sufficiently trained and equipped to operate efficiently and effectively as there is a sombre dearth of trained and efficient corporations that can execute Corporate Social Responsibility in India: Issues and the Beyond effectively contribute to the recurrent CSR activities initiated by corporates. This severely compromises inputs to scale CSR initiatives and consequently restrict the scope and results of corporate CSR initiatives.
Conclusion
Corporate leaders are antagonised with ethical conundrum from paying bribes and discrimination. CSR is construed as a governable space by ushering to the surface some inherent structural challenge. As the cardinal point of linkage between ‘corporate’ and ‘community’, the predicament and opportunities that these moots for local people, and indeed CSR practice more largely, remain relatively concealed. Deficiency of intellectual towards ecological protection, during these days, state agencies are compelling the corporates to make green supply chain to attain a pollution-free environment. For this, specific thinking towards ecosystem protection is very crucial to enhance the supply chain performance in the context of CSR. When evaluating what CSR issues that are highly pertinent for the corporate. The data shows that the fish processing sector is the only one dedicated to sustainable fisheries. The oil sector is most steadfast to migration of climate change, and that minimising risks for chemicals is crucial for the oil sector, fish processors, and the automotive sector while not at all for the banking sector. Deficiency of consensus on executing CSR issues This deficiency of consensus results in replication of tasks by corporates in areas of their participation. These determinant bounds corporates’ capabilities to embark on impact assessment of their initiatives in a convenient manner. Deficiency of consensus on executing CSR issues This lack of consensus often results in duplication of accomplishments by corporates in areas of their envelopment.
Another conundrum faced by corporates on CSR activities encapsulates among other things deficiency of responsiveness of public in CSR activities It has been seen that most of the public is not cognisant about the role of CSR activities of corporates. The reason for this is no human intellect about CSR activities and deficiency of communication among the corporates to enhance the CSR activities. Lack of well-organised state corporates in remote and rural areas creates a predicament in recognition of the practical needs of the public. Scholarship about the dynamics of the minerals extraction industry is beset with conflicting ideas and opinions.
Policy Recommendations
Based on the preliminary findings and conclusion, the discourse makes the following recommendations.
Create awareness and Education on CSR
CSR can be quite equivocal and sometimes multifarious to isolate it from corporate philanthropy, which is not complex to comprehend. Donations and inventions that corporate make in the label of CSR is often restricted charitable attempts that are analogous to the core business. It is recommended that the better-educated employees to CSR efforts, the more efficacious, proficient, effective and efficient are employees about CSR tasks. Creating awareness and education of CSR is vital in attaining MDG goals. It is recommended that managers perceive that communication and advertising of CSR can assist in strengthening the relationship with stakeholders and the brand.
Government policy intervention
Japan initiated CSR execution during its reconstruction epoch by embracing a resolution ‘Awareness and custom of the Social Responsibility of enterprise’. This resolution articulates that enterprise should not only chase corporate profit but must pursue concord between the economy and society, co-joining determinants of production and services and that social responsibility is a better way to achieve this goal. In support of these practices of the private sector, the Japanese state has undertaken efforts to attain CSR under the auspices of diverse ministries, encapsulating the Cabinet Office, the Ministry of Agriculture, Forestry, and Fisheries; the Ministry of Health, Labour, and Welfare; and the Ministry of Environment. The Cabinet Office issued the ‘Corporate Code of Conduct’ in 2002 to foster consumer buoyancy in enterprise and set strategies to enhance the establishment and execution of corporate codes of conduct on CSR. It is therefore recommended that a compliance government policy that promotes CSR be crafted having % of corporate CSR contribution to the society to alleviate and assist the underprivileged.
CSR Monitoring and Evaluation of Corporates
CSR Monitoring and Evaluation (M&E) is a process deployed to gather and furnish data on CSR tasks, enhancement and proficiency, to permit for accountability to administration and stakeholders. CSR monitoring also furnishes data to make sure and chart for future resource needs, and it also furnishes data vital for regulation creation and propagation. Most of the people are sitting on the fence by neither agreeing nor discordant that the organisation is transparent on its CSR practises. It is therefore recommended that corporates should demonstrate transparency on its implementation of CSR activities.
Environmental CSR activities
Corporations and states are working now to study and solve the predicament of plastic pollution in the Oceans. Motivating a plethoric of efforts assist in making sure a healthy market of ideologies and information dissemination to dig for the optimal solution. Fostering a platform in the middle of the Ocean to gather 50-80% plastic floating in the Oceans is a logistical predicament. Non-profit organisations are being mooted to foster a sustainable solution to ocean clean up. It is therefore recommended that cleaning the areas around the oceans should be the priority of fishing companies.
Corporate should invest more in Corporate philanthropic Activities
Based on the findings, the study recommends that corporate entities in Namibia should invest in CSR activities in all its ramification to boost their image/reputation, thereby increasing their returns. Reputation is a core asset within the industry. The execution of CSR could be construed to reduce risk. Management should prepare detailed and useful CSR reports and be transparent with the process of CSR.
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