Research Papers ( A & F))

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    The trend of corporate social responsibility spending by public sector organisations: Evidence from Water Supply and Sanitation Authority in Tanzania
    (2024) Komba, Gabriel Vitus; Mwandu, R. P; Kihanga, E.P.
    Background: Corporate Social Responsibility (CSR) has gained prominence as organisations increasingly recognise their role in contributing to social and environmental well-being. This study focuses on the CSR spending trends of Public Water Supply and Sanitation Authorities (WSSAs) in Tanzania, shedding light on their commitment to sustainable development through social and environmental initiatives. Objective: The study's aim was to assess the trends of CSR spending by WSSAs in Tanzania over five years (2015-2019). Specifically, the study aims to identify areas of CSR investment and assess the distribution of financial resources among various CSR activities undertaken by WSSAs. Method: Secondary data from 114 WSSAs were analysed using descriptive methods, specifically the line graphs to show CSR spending trends, and paired t-tests gauged significant changes over the five years. Results: The study finding reveals a gradual increase in CSR spending by WSSAs in Tanzania from 2015 to 2019. This upward trend indicates a sustained dedication to fulfilling social and environmental responsibilities, contributing to the broader goal of sustainable development. The study also indicates a preference for directing CSR resources towards social-oriented activities. Notably, the highest spending was observed in local educational programmes and health services, while the lowest spending was observed on sports and cultural festivals. Conclusion: The study emphasises fostering policies to encourage ongoing CSR spending by WSSAs, especially in impactful education and health areas. Collaborative frameworks with local communities can address social and environmental challenges, aligning initiatives with community needs for holistic regional development.
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    Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania
    (Social Sciences & Humanities Open, 2023) Mwandu, Rosemary; Kihanga, Ernest; Komba, Gabriel
    This paper assesses the impact of corporate social responsibility spending on the performance of water supply and sanitation authorities in Tanzania, using revenue collection efficiency and non-revenue water as proxies of performance. The study employed a retrospective longitudinal research design with a quantitative research approach, using secondary data from 114 water supply and sanitation authorities over five years from 2015 to 2019. We applied both the random and fixed effect estimation techniques to assess the impact of corporate social responsibility spending on performance. The findings reveal that corporate social responsibility spending significantly influences the performance of water supply and sanitation authorities. In particular, corporate social responsibility spending increases revenue collection efficiency and decreases non-revenue water. Also, we found that control variables organization size, organization age, number of employees and customers’ complaints significantly influence performance. The paper provides an in-depth and contextual understanding of how spending on corporate social responsibility activities for not-for-profit organizations in the public sector such as water supply and sanitation authorities enhances revenue collection efficiency and reduces non-revenue water. The practical implications of this study lies on the importance of corporate social responsibility investment by organizations in the water sector and advocate for policies that encourage corporate social responsibility activities to enhance their performance.