Institutionalizing corporate social responsibility (CSR) in Uganda: does it matter?

Stephen K. Nkundabanyanga (Lecturer and Head of the Department of Accounting, Department of Accounting, Faculty of Commerce, Makerere University Business School, Kampala, Uganda)
Alfred Okwee (Assistant Lecturer, Department of Accounting, Faculty of Commerce, Makerere University Business School, Kampala, Uganda)

Social Responsibility Journal

ISSN: 1747-1117

Publication date: 4 October 2011



The purpose of this study is to establish the relationship between CSR, managerial discretion, competences, learning and efficiency and perceived corporate financial performance in order to establish the legitimacy and value of CSR, taking managers' perspectives in Uganda.


The study used quantitative, correlation and regression analyses and collected primary data through a structured questionnaire on a sample of 100 firms.


The results indicate that managerial discretion and competences, learning and efficiency are significant predictors of perceived corporate financial performance, but CSR is not. However, the results show serendipitously that managerial discretion's predictive potential of perceived corporate performance is moderated by CSR.

Result limitations/implications

The study focuses on corporate social responsibility, a concept not very well appreciated and only understood as philanthropic and not really viewed as a means for improved financial performance in Uganda.

Practical implications

Our study implies that while upholding the ideals of CSR, companies in Uganda need to enhance managerial discretion in their contracting process and develop competences, learning and efficiency in order to impact positively on performance.


This study contributes to the dearth of CSR literature on the African experience by examining the perceptions of managers on CSR's predictive potential of corporate financial performance in Uganda.



Nkundabanyanga, S.K. and Okwee, A. (2011), "Institutionalizing corporate social responsibility (CSR) in Uganda: does it matter?", Social Responsibility Journal, Vol. 7 No. 4, pp. 665-680.



Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited

To read the full version of this content please select one of the options below

You may be able to access this content by logging in via Shibboleth, Open Athens or with your Emerald account.
To rent this content from Deepdyve, please click the button.
If you think you should have access to this content, click the button to contact our support team.