Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania

dc.contributor.authorMwandu, Rosemary
dc.contributor.authorKihanga, Ernest
dc.contributor.authorKomba, Gabriel
dc.date.accessioned2024-03-14T06:53:46Z
dc.date.available2024-03-14T06:53:46Z
dc.date.issued2023
dc.description.abstractThis 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.
dc.identifier.citationAPA
dc.identifier.issn2590-2911
dc.identifier.otherhttps://dx.doi.org/10.2139/ssrn.4646495
dc.identifier.urihttps://ssrn.com/abstract=4646495
dc.identifier.urihttps://scholar.mzumbe.ac.tz/handle/123456789/371
dc.language.isoen_US
dc.publisherSocial Sciences & Humanities Open
dc.subjectCorporate social responsibility spending
dc.subjectperformance
dc.subjectwater sector
dc.subjectpublic sector
dc.titleAssessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania
dc.typeArticle
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