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This paper aims to examine the limitations of promoting corporate social responsibility (CSR) regulation and suggests a model for improving accountability in CSR practices through stakeholder engagement-based inclusive regulation framework that is effective, coherent and responsive.

This conceptual paper uses desk-based research to analyse extant literature on the concept of regulation of CSR by looking at examples, benefits and limitations before proposing a framework for improving CSR regulation.

The paper finds that the system of promoting CSR through self-regulation or introducing prescriptive regulation without sustainable stakeholder engagement is ineffective and inefficient.

The paper is original in its development of a new framework of “Inclusive Regulation” as a strategy for limiting the shortcomings of prescriptive regulation and enhancing self-regulation as CSR tools. It thus contributes to both theoretical and policy perspective in the enhancement of prescriptive and self-regulation in CSR-regulation discourse.

This paper aims to examine the effectiveness of the legal response by Nigeria to the sustainable management and use of revenue from the extractive industry in its enactment of the Nigeria Extractive Industry Transparency Initiative (NEITI) Act 2007. It hopes to contribute to the development of Nigeria’s and other countries’ Extractive Industry Transparency Initiative-based regulations or policies intended for the sustainable exploitation and management of revenue from the extractive industry.

The paper is qualitative and uses critical analysis to explore the potentials and limits of the NEITI Act vis-à-vis its promises and capabilities. The article concentrates on the analysis of the sections providing for the objectives of the Act, its functions, its auditing and reporting requirements and timeline for publications of audits and reports for purposes of transparency, accountability and public debate.

The paper finds that although the intendment of the Act appears positive, the sections providing for the achievement of its objectives and functions are bedeviled with several ambiguities, which undermine its effectiveness.

The NEITI Act is as yet neither a basis for the prosecution of any individual and/or organization nor been legally challenged in court. As such there is no case law to exemplify the practical application of its provisions. However, logical analysis and review of the Act suggests that more needs to be done to increase its effectiveness.

The paper makes the case for the proper definition of terms, stipulation of clear timelines and creation of enforcement functions in legislations, especially in laws that aim to regulate potential irregularities that may provide huge financial rewards for perpetrators and/or undermine a society’s socio-economic development.

This paper boldly questions the effectiveness and functionality of the NEITI Act 2007 and lays out a framework for its improvement. Also due to serious dearth of scholarly work on NEITI Act 2007, this paper is the first research work to explore the effectiveness of the NEITI Act 2007 from a legal perspective.

The purpose of this paper is to investigate the stakeholder engagement approach, level, rationale and implications for corporate social responsibility (CSR) management and governance in the Nigerian tobacco sub‐sector.

Data were obtained from the published social reports of British American Tobacco Nigeria (BATN). These data are used to analyse BATN's CSR initiatives and stakeholder engagement against Arnstein's citizenship participation model and reasons for companies' engagement in CSR initiatives. Other literature, such as news reports and articles were used to contextualise the analysis.

Findings suggest that the engagement appears too controlled and lacking in authenticity; and that the stakeholder engagement framework needs to be developed to improve informed and balanced stakeholder participation and progressive CSR programmes.

The findings may not be readily generalisable, as the study was based on one company, although the data included a seven year company social report and other independent and external literature, e.g. news reports, to help contextualise the social reports. More research may be needed from other sub‐sectors to demonstrate generalisability.

The findings suggest that entirely discretionary CSR and stakeholder engagement may reduce its developmental impact and sustainability. To avert this, especially in Nigeria, some framework is needed to increase informed participation of relevant stakeholders and encourage a sustainable CSR practice.

To the best of the author's knowledge, this is the first case study that explores CSR and stakeholder engagement in the Nigeria tobacco sub‐sector.