new mauritius corporate social responsibility (csr) – a supplement … · 2018. 10. 15. ·...

MauritiusCorporateSocialResponsibility(CSR)–asupplementtosocial

protectionsystem.

ClairetteAh-Hen

ASPENandFESInternationalConferenceBraamfontein,Johannesburg

18-19October2016

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Initiatives ImplementationandChallenges

Improvement Recommendations

Purpose:eradicationofpovertyandsocialprotection

CSR–asupplementtosocialprotectionsystem

Background

2

Background

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Itisnotonlyeconomicactivitythatdeterminesdevelopment;itisalsohowbusinessisdonewhichimpactsthepeople,environmentandeconomy.

4 [email protected]

Mauritius

•  LiberaleconomicRegime

•  Economicgrowthandimprovedlivingstandards.

•  UpperMiddleincomestatussince2003

•  GDPMUR436.8billion–GDPGrowth3%in2015

•  Unemployment7.9%(Youthunemployment26.3%)

•  BudgetDeficit•  Humanwelfareinsomecommunitieshasbeenfallingevenwhilenationaleconomyrises,resultinginendemicpovertyandassociatedproblems

5 [email protected]

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Gross National Income (GNI) per capita

As per the World Bank’s classification, Mauritius graduated to the upper middle-income status in 2003.

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Gross Domestic Product (GDP) at current market prices

GDP at current market prices is estimated at Rs 436.8 billion in 2016.

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Mauritius GDP Growth

Mauritius continued to grow at a moderate rate of 3.0 per cent in 2015 due to weak external demand and protracted decline in the construction sector. In 2016, growth is expected to pick up to 3.9 per cent.

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^ŽƵƌĐĞ^ƚĂƚŝƐƚŝĐƐDĂƵƌŝƚŝƵƐYouth Unemployment

Youth unemployment followed an upward trend in recent years. This was mainly due to a more significant rise in male youth unemployment.

Youth activity rate continued to increase mainly due to significant rise in females joining the labour market.

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dŽƚĂů DĂůĞ &ĞŵĂůĞ


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^ŽƵƌĐĞ^ƚĂƚŝƐƚŝĐƐDĂƵƌŝƚŝƵƐYouth Unemployment

Youth unemployment followed an upward trend in recent years. This was mainly due to a more significant rise in male youth unemployment.

Youth activity rate continued to increase mainly due to significant rise in females joining the labour market.

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dŽƚĂů DĂůĞ &ĞŵĂůĞ


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CommunityInvolvement•  Privatesectorcompanies

•  Sugarestates–basicinfrastructureandsupportactivities(health,education,religiousevents)

•  Ad-hocDonationsandSponsorship•  PhilanthropicCSR

•  6000+RegisteredVoluntaryorganisations(NGOs)•  300+active(nationallevel)•  Children,oldage,women

•  Disabilities,discrimination(HIV,LBGT),Health(Diabetes,…)

•  ‘WelfareState’•  freehealthcare,freeprimaryandsecondaryeducationanda

plethoraofsubsidies,grants,andfurtherallowancesforhousing,food,educationalmaterials,transportetc.,

12 [email protected]

WelfareState•  Non-contributorybenefitspayabletoeveryMauritiancitizen

•  Basicpensionswhichcaterfortheelderly,theinvalids,thewidowsandtheorphans,irrespectiveoftheireconomicstatus;

•  AllowancessuchasSocialAid,FoodAidandIncomeSupport,UnemploymentHardshipReliefandFuneralGrantwhicharepayabletothelow-incomegroupofthepopulation;and

•  Inmatesallowanceandindoorreliefpayableto,oronbehalfof,thoseMauritiansresidingingovernment-subsidizedinstitutions(suchasold-peoplehomes,infirmariesandorphanages)

•  CharitableInstitutions(661@31December2014)•  TheMinistryprovidessomeassistancetocharitableinstitutionslooking

afterthecareandmaintenanceofpersonsunabletosupportthemselves.

•  TheNationalSolidarityFund•  Forsurgicaloperationsperformedabroad

•  Thoseundergoing“SeverePersonalHardships”.


Source:DigestofSocialSecurity2014,MauritiusStatistics

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Figure 1 - Basic Retirement Pension (BRP) - Number of beneficiaries and amount disbursed, Republic of Mauritius, 2004 - 2014

No. of beneficiaries

Amount

No. of beneficiaries ('000) Amount (Rs Mn)

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- 25 -

Source:DigestofSocialSecurity2014,MauritiusStatistics

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Development•  Benefitsofthisgrowthhavenotbeendistributedequitably.

•  Inequalityhasincreased.•  HighTrickle-downeconomicsarenotworking.

•  Shrinkingmiddle-class/downwardsslideofthelowermiddleclass.

•  Thoughthereisahugewelfarestatetohelpthedisadvantaged(consideredbysometobeunsustainable-taxrevenuesnotenough–growingdeficit).

•  2015Budget:38pocketsof‘absolute’poverty-5478families

•  2016Budget:some6400familiesbelowthreshold

•  MarshallPlanAgainstPoverty

•  MUR500millionfornexttwoyearsearmarked.


Development

Theissuesofincomeandwealthinequalitiesremaintopicalastheeconomyisnegativelyaffectedbyexternal-ledfactors

e.g.endoffavorabletradeagreements,increasedcompetitionfromothercountriesandtheglobaleconomicrecession

⇒ lowergrowthrate,increasingpublicdebt,increaseinunemployment

⇒ Needtofindothersourcesoffunding



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from: clairette <[email protected]>subject: Povertydate: Sat, 13 Aug 2016 14:34:07 +0400

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Clairette

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”GiveandTake:Whateveryougivecomesbacktoyou.Whateveryoutakewillnotstaywithyou.”

CSRInitiatives

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CSRInitiatives-Timeline

NationalEmpowermentFoundation

NationalCSR

Committee

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NationalCSR

Foundation

CSRInitiativesVoluntary-explicit

•  2004:CodeofCorporateGovernance:“Aboardshouldidentifythenon-financialaspectsrelevanttothebusinessofacompany…socialaspects”and“…Companiesareresponsibletosocietyasregardstheirsocialroleandfunctions.”

Mandatory

•  2009:“theleviesshouldnotbeperceivedasataxonefficiency…butareinsteadagestureofcompassionandsolidaritywiththosewhocannothelpthemselvesandwiththosewhowillhavenomeansoflivelihoodiftheylosetheirjobs”.

•  2015:“reviewtheCSRsystemindepth…thepreferredalternativeistoletcompaniesdecideonhowbesttofulfilltheirsocialresponsibilityandobligationinamosteffectivemanner.Companieswillbefreetoallocatethe2%ofCSRaccordingtotheirownsetofpriorities.”

•  2016:“aNationalCSRFoundationwillbesetupandmanagedjointlybythepublicandprivatesectors.Businessestocontributeatleast50%oftheirCSRmoney...gouptoatleast75%followingyear.Theremainingbalanceused…inaccordancewiththeirexistingframework.TheNGOswillthereforecontinuetobenefitfromcontributionsfromtheprivatesector.

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CSRFund

GuidelinesonCorporateSocialResponsibility

•  SpecificobjectivesoftheCSRfund:•  Encouragecompaniestomanagetheirownprogrammes,

impactingtheintersectionofeconomicwithsocialandenvironmentaldevelopment

•  FacilitatethecontributionofcompaniestosupportexistingApprovedNationalProgrammesimplementedbyCompanies,nationalagenciesorNGOs

•  PromoteafunctionalcommunityonNGOswithcomplementaryworkplansthatarerelevanttothenationaldevelopmentprogramme.

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CSRFund•  ThelawcomestogetherwithalistofApprovedProjects-detailing

thetypeofCSRprojectsthatcompaniesmaygetengagedwith.

•  ItisofbroadscopeandcoversawiderangeoftopicsintheareasofSocioEconomicDevelopment(includinggenderandhumanrights),Health,LeisureandSport,EducationandTraining,andCatastrophes.

•  Inprinciple,companiesareallowedtochoosewhichactivitiestheywanttoperformwithintheapprovedrange.

•  Limitedto3areasin2010

•  SocialHousing

•  WelfareofChildrenfromVulnerableGroups

•  EradicationofAbsolutePoverty.’

•  Changedto6priorityareasin2016

•  ForcompanieswithCSRfundsequivalentorabove2millionRupees,thisselectionissubjecttoapprovalbytheNationalCSRCommittee.

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CSRFunds

(2%ofPAT)

SPVs

NGOs

NEF

MRA(Government)

NationalCSR

Committee

ApprovalAccreditation

Guidelinesfor

awardingCSRFunds

CSRFund

IncomeTaxAct

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In2012,PATchangedto‘profitschargeabletoincometax’

CSRFund•  Companiesneedtomandatorilycontribute2%oftheir

‘ProfitafterTax’(2012:ProfitchargeabletoIncomeTax)totheCSRfund.

•  CompanieshavetoreporttheirCSRcontributiontotheMauritiusRevenueAuthority(MRA)intheirTaxReturns.

•  Companieshaveoneyeartofulfillthislegalobligation,elsearerequiredtoremitanyamountunspenttotheMRA.

•  Twootheragencies:1)  NationalEmpowermentFoundation=whoarethepoorandtheirneeds

2)  NationalCSRCommittee

•  Approval/AccreditationofNGO,CSRprogrammes

•  IssuesofguidelinesforawardingCSRfunds,limitsadministrativeexpensesto15%,

•  ReplacedbyNationalCSRFoundationin2016

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Implementationand

Challenges

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PyramidofCSR

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Philanthropy

CorporateCitizenResponsibilities

EthicalResponsibilities

Dowhatisright,justandfair

LegalresponsibilitiesObey/complywiththelaw

EconomicResponsibilitiesBeprofitable

BasedonCaroll’smodel(1991)

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CSRevolution

CSRhasemergedinwaysthatreflectlocalbusinesscultures,issuesanddriversofchange,acommonpatternofevolutioncanbediscerned:-

•  1stgeneration-generallycharacterizedbyad-hocresponsestosocialandenvironmentalissuesandchallengesthreateningbusiness.

•  2ndgeneration-amoreprofessionalisedapproachtotheirimpacts,settingcommitmentsandtargetsandmeasuringandreportingonperformance.

•  3rdgeneration-companiesaligningtheirbusinessstrategiesmorebroadlytowardssustainabledevelopment.

Movefromcontrollingnegativeimpactstobusinessesthatcontributetosocieties,impactpositivelyonpeopleandenvironment.

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CSRImplementation

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2008reviewofCSRinMauritius(byDeloitteforGovernment,MACOSS,UNDP):

•  LackofinformationonCSRareas,

•  Absenceofproperpartnership,•  Lackofauditafterimplementationand

•  Lackofcoordination•  Notintegratedinorganisationalstrategy,structureandoperations.

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1stgeneration

2ndgeneration

CSRImplementation

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In2015,firmsintheprivatesectorinMauritiushavetobalancetheirobligationstoshareholderswithexplicitcontributionstotheexternalcommunity(CSRFund),butthewaytheycontributedifferconsiderably.

•  SomefirmshavetheirownSPVsandstrategyinplace

•  Somehavepartnershipswithotherorganisations(NGOs)onalong-termorshort-termorone-offbasis

•  Othershavea"minimumnecessary"stancetoCSRinvolvement

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2ndGeneration

3rdGeneration

1stgeneration

CSRImplementation

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•  In2016,“duringthepre-budgetconsultations,numerousrepresentationswerereceivedfromcivilsocietyorganisationsconcerningtheoperationoftheCSRsystem.Themaincriticismslevelledwereasfollows:

•  Lackoffocusonpovertyalleviationandassistancetovulnerablegroups(diversionfromtheoriginalobjectives);

•  ArbitrarinessandlackoftransparencyintheallocationofCSRfundsbycompanies;

•  DifficultyinaccessingfundsbysomedeservingNGOsandothercivilsocietyorganisations;

•  Intheabsenceofguidelines,therehasbeenaproliferationofalltypesoforganisationsandclubsjusttobenefitfromtheCSRfunds;and

•  LackofpropermonitoringandevaluationofCSRprogrammesandactivities.

•  TherehavebeenmanyinstanceswheretheCSRfundswerenotdirectedtothesupportofvulnerablegroupsasoriginallyintended”.

Source:MauritiusNewCSRFramework(2016),p3

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CSRImplementation

Year TotalCSRUnu0lisedFunds(MRA) %

FundingofNGO's(Consolidated

Fund) MURmillion MURmillion es,mate MURmillion2010 YEDEC 149.5 2011 YEDEC 116.4 2012 YEDEC 130.0 2013 YEDEC 124.7 2014 YEDEC 842 166.5 20% 235.02015 YEDEC 756 17% 2015(6months) JAN-JUN 55.8 106.52015/16 JUL-JUN 147.5 245.0 890.4

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Source:MinisterofFinance-NationalAssembly(August2016)

NegativePerception/criticism

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•  “Insomerespects–especiallyamonglessdevelopedeconomies–aconsequenceoftheprimitivenature–CSRdoesnothaveafundamentalimpactoncitizenship,onpeople’slivesandisviewedasanincidentalactivity,largelygearedtowardsself-promotion”.

•  “Inthemoredevelopedeconomies,despitewiderandmoresystematicapplicationofCSR(andconsiderableexpenditures),somestakeholderscriticisedexistingCSRinitiatives–example,inSouthAfrica–andfeltthatCSRdidnotfundamentallyaddresssocialproblemsorfosterequitabledevelopment.”

SAIIA(2013)

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Implementation-negativeaspects

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AbsenceofawidelyagreedframeworkonCSRwhichspecifiesminimumoutcome-basedstandardsofsocialperformance.

CSRcreatesanenablingmilieuforcompaniestopassthemselvesoffassociallyresponsible-but

•  UseofCSRasatoolofstakeholdermanagement-toshapestakeholders’perceptions

•  Lessconcernedwithmeetingthedemandsforsocialaccountabilitytowards,andengagementwith,communityactors

•  Concentrateonmeasuresthatfurthertheimmediateinterestsofthecorporation,whilstalsoproducingsocialbenefits.

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Implementation–Positiveaspects

•  CSRisameansofaligningthebusinessinterestwiththebroaderpublicinterest.

•  ImposingalegalrequirementofCSRof2%removetheneedforcorporatedecision-makerstoreconciletheconflictsbetweenpublicandprivateinterests.

•  CSRfundinggoesalongwaytotransformthelivesofthosewhobenefitfromthem.

•  CSRfundinghasamultipliereffectwhichgoesbeyondtheboundariesofthecompanies.

•  Betterthannothing

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Positive

Meetinganeed–reducepoverty

BroaderPublicInterestbycorporates

Societybenefits–multipliereffect

Statutory–levy

Negative

Whodecide

Whichactivities

Howmuchtobeneficiaries

Guidelines–butnoMeasurementorImpactAppraisal

LackofAccountability-Reporting

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Implementation–neutralaspects

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•  Manyactivitiesthatcompaniesundertakearebothprofitableandgoodforsociety.ButeveniftheseactivitiesareclassifiedasCSRactivities,thereisnorealchangeinsocialwelfare.

•  Eventotheextentthattherewouldbearealincreaseinsociallybeneficialactivities,thespendingwouldnotgotodemocraticallydeterminedpriorities,butrathertowhateverthecompaniesprefertoemphasize.

•  Itisthegovernment'sresponsibilitytodeterminehigh-priorityneedsofsocietyandtargetpublicexpendituresintheseareas.ButCSRFundsarenot‘PublicFunds’,assuch.

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ChallengesActivities–whichpriorityareas?


•  DifficulttodefineCSRforthepurposesofexpenditures.

•  ListofafewgenresofCSRactivities:

•  "eradicatingextremehungerandpoverty,"

•  "promotionofeducation,"and

•  "ensuringenvironmentalsustainability."

•  Toovague.•  CSRisanumbrellaterm

Challenges-Whodecides?

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PrivateSector

CSRisvoluntaryinnature

SocialPolicyoutcomelimited

Broaderinvolvementofstakeholders

ImpetusforPositiveActioninSociety

PublicSector

MandatoryCSRsameasTax

Inherentlycontradictory

Reducepovertyinasystematicanddemocraticmanner

Lawsetminimumstandards

CSR–toovague–umbrellaterm

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Dorecipients/beneficiarieshaveasay?

CivilSociety

•  Amandatoryexpenditureisatax

Ø IfCSRisa‘Tax”Ø Governmentdecides.

•  Separatefund=aback-doorwaytoincreasecorporatetaxessinceincreasingthecorporatetaxratewillaffectthecountry’s“attractiveinvestmentdestination”business.

Ø IsPublicsectorunbiased,independentandnotsubjecttopoliticalinterference?

Ø Privatesectorhassomesayonhowtospendthe2%


Challenges-Whodecidehowtodistribute?

Challenges–successfulengagement

•  Swift(2001)arguesthattrustisimportantinfacilitatinginterdependentrelationshipsinwhichstakeholdersaregivenavoicetoinfluencecorporatesocialbehaviourforthewelfareofsociety.

•  Inmanycases(includingMauritius),companiesandgovernmentsselectaformofrelationshipandengagementwithlocalstakeholders(e.g.employees,consumers,public,residentsinaparticulararea)whichissometimesseenasbeingscripted,legalisticandopaquetherebypotentiallycausingdistrustandaperceivedlackofaccountability.


Improvement

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Businessandsocialdevelopment•  Conditions/arrangementsforcontributionofBusinesstosocial

development:

•  relativelystrongstateswithadevelopmentalvisionandwelfareorientation;

•  socialpactswherebybusiness,thestateengagedinextensivenational-leveldialogueandnegotiationconcerninghowtoreachnationalsocialandeconomicobjectives;

•  labourmovementsand/orothersocialgroupsthatactedascountervailingsocialforces;

•  corporateelitesthatwere‘sociallyembedded’throughtheirrelationswithlocalcommunities;and

•  theriseof‘managerialism’=degreeofresponsivenesstosocietalconcerns/strongethosaboutcorporationsactinginthepublicgood.

Utting,P.andMarques,J.C.(2009)

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Improvement-Policylevel

•  CSRisfundamentallyaninspirationalexercise,anditisverydifficulttolegislateaspirations.

•  ThoughconceptofCSRiscontroversialandexpertsdonotevenagreeonhowtodefineit,itispossibletosetclearframeworkforgoals,outcome/deliverables,timeline,measurementandaccountability/reportingcriteria.

•  Thoughonecannothaveanenforcementmechanismorpenaltiesfornon-compliance,onecanhaveassessmentandfulldisclosure(financialandnon-financial)intermsofpre-determinedcriteria,whichwillimpactthefutureofprogramme.

•  Genuinecommitmentfromtheprivatesectortotheirsocialresponsibilitiesiswhathastobefostered,andriskingthepossibilityofhavingcompanieslimitingtheirCSRtonothingmoreandnothinglessthanwhathasbeendictatedbylawisanon-desirablesideeffect.


"   NationalCSRFoundationsetupandmanagedjointlybythepublic&privatesectors

"   Transparency&Effectiveness=>Control

"   Privatesector-Companiesfreetoallocatethe2%ofCSRaccordingtotheirownsetofpriorities.

"   Empowerment=>liberal

NationalCSRFoundation(2016)

•  ThenewFoundationwillbemanagedbyaBoardofDirectors,comprisingmembersfromthepublicsector,theprivatesectorandthecivilsociety.

•  Itskeyrolesandfunctionswillbe:•  Undertakingprogrammesandprojectsforthebenefitofthe

vulnerablegroups;

•  AllocationofCSRfundsinlinewithspecificguidelines;

•  MonitoringandevaluationofCSRProgrammes;and

•  Servingasaplatformforcoordinationandcommunicationamongallstakeholders.


NationalCSRFoundation(2016)

b)PriorityAreasofIntervention

•  Thepurposeofhavingareasofinterventionistohaveafocusedapproachonthefollowing:

•  PovertyAlleviation–targetingfamiliesintheSocialRegisterofMauritius(SRM);

•  EducationalSupport–targetingfamiliesintheSRM;

•  SocialHousing–targetingfamiliesintheSRM;

•  Supportingpersonswithseveredisabilities;

•  Dealingwithhealthproblemsresultingfromsubstanceabuseandpoorsanitation;and

•  Familyprotectioni.e.protectiontovictimsofdomesticviolence.


RealityCheck-newApproach•  2016Budgetdecisiontodivert50%ofCSRcontributiontoa

NationalCSRFundismeantto'ensuregreatertransparencyandbetteroutcomes'.•  Thiscanonlybeachievedifthereisnopoliticalinterferenceinthe

distributionprocess.

•  GovernmentalreadyprovidesforwelfareoutoffundsfromTax–willpublicsectorinvolvementbringgreaterefficiency?

•  IfCSRisforfamiliesonSRM–thensamefamiliesalreadyonwelfare!

•  Another‘backdoor’waytofundMinistryinsteadofthroughdirectpublicinvestment?

•  NGOs’involvementandactionscurtailed(reducedtoashareof25%ofCSRFund).

•  Possibilityofco-financingexistingprogrammeswhichfitwithinthesixpriorityareas.


Recommendations

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GreaterTransparency&betteroutcomes•  Executionlevel

•  Companies(PrivateSectorcontributorstoCSRFund)

•  IntegratedReporting

•  CorporateSocialInvestment

•  CSRActivities/Programmes(includingatNGOlevel)

•  StandardsandModelsforAppraisal/assessment,measurement,reportingandTraining

•  Monitoringisasimportantassettingguidelinesanddirections.

•  Impactassessment

•  NationalCSRFoundationwillmonitorandevaluateprogrammes

•  GovernmentandPolicy•  NationalGoals(6priorityareas)

•  Direction

•  Framework


ExamplesofModelsandStandards

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•  Accountability-:AA1000,InstituteofSocialandEthicalAccountability

•  Globalimpactinvestingnetwork(GIIN)

•  ISO26000:socialresponsibility

•  LondonBenchmarkingGroup(LBG)model

•  Socialreturnoninvestments(SROI)

ExamplesofModelsandStandards

The Corporate Social Performance ModelPrinciplesofCorporateSocialResponsibility(CSR)

Institutionalprinciple:LegitimacyOrganisationalprinciple:PublicResponsibilityIndividualprinciple:Managerialdiscretion

ProcessesofCorporateSocialResponsivenessEnvironmentalassessmentStakeholdermanagementIssuesManagement

OutcomesofCorporateBehiavioursSocialImpacts

SocialProgrammesSocialPolicies

Source:WoodD.(1991)

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Legalbacking-Mandatoryornot?

•  Lawsonlysetminimumstandards;theydonotcreateanyimpetusforpositiveaction.

•  Poorlyenforcedlawsfurtherunderminerespectforthelaw.

•  Thusitisimportanttodecidewhatcanbesetaslaw/regulationsandrulesandwhatwillintheformofguidelinesandmodels.


CommonPurpose+ClearDirection+Collaboration+Coordination+Commitment

Improvement–executionlevel

•  Appraisal:•  Regularappraisal.•  Impactassessment.

•  Measurement:•  Outputinmonetarytermsmightbedifficult

•  Otherwaystomeasuretheimpacts(outcome/deliverables).

•  Transparency•  Reporting•  Limitamountoffundsspentonadministrationandoverheads

•  Additionalsupport:•  TrainedStaff


Improvement-policylevel

•  Coordinatewithnationalandlocaldevelopmentgoals•  CSRshouldgobeyondadhocphilanthropicdonations,butitshouldnotusurp

theroleofgovernment.

•  Criticalforprivatesectortoworkwithgovernmenttocontributetooveralldevelopmentprioritiesandbuildthecapacityforgovernmenttosupportbroad-baseddevelopment.

•  EstablishmentofCSRtrainingandskillsdevelopmentprogrammes.•  InternationalLabourOrganisation(ILO),German,SwissandSwedishtechnical

cooperationagenciesandtheWorldWideFundforNature(WWF).

•  InternationalStandards•  Standardstoprovideaframeworkwhichgovernmentsadoptintolawand

companiesthencomplywithaspartoftheconditionstooperate.

•  Usefulness-provideguidance,modelsandtoolsaswellasensurerecognition

•  Evolvetoreflectlocalconditionsandmustnotactasbarriersthatunderminebusinessstrategies,abilitytocreateemploymentandmustbenefitlocaleconomies.


Conclusion•  Dowewanttofostergenuinecommitmentfromtheprivatesector

totheirsocialresponsibilitiesorjustcompliancewiththelaw?

•  CSRisanaspirationandthosewhocontributemustalsohavepowerofdecision-making.

•  IfGovernmentcontrol,thenmakeitaTax

•  Butifahybrid(mandatoryinquantumwithshareddecision-making),thentheremustbeaclearlydefinedframework,basedoninternationallyrecognisedstandardswithregardtoimpactassessment-measurementandreporting.

•  Regional•  Greatercollaborationatlevelofregion–SADC

•  SDGs–Direction&commonprogrammes

•  Trainingandskillsdevelopment–implementationandappraisal

•  Peopledeservenothingless–andwantlittlemore.



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ASPENandFESInternationalConferenceBraamfontein,Johannesburg

18-19October2016

References •  BudgetSpeech2015:http://www.investmauritius.com/budget2015/Download/BudgetSpeech.pdf

•  BudgetSpeech2016/2017andBudgetSupplement:http://mof.govmu.org/English/Pages/default.aspx

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•  Deloitte(2008),ReviewofCorporateSocialResponsibilitypoliciesandactionsinMauritiusandRodrigueshttp://www.winmauritius.net/wp-content/uploads/2013/07/Review_of_CSR_policies_in_mtius.pdf

•  CommitteeonCorporateGovernance,(2004),ReportandCodeonCorporateGovernanceforMauritius:http://www.nccg.mu/sites/default/files/files/the_code_of_corporate_governance_for_mauritius.pdf

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•  Swift,T.(2001),“Trust,ReputationandCorporateAccountabilitytoStakeholders”,BusinessEthics:AEuropeanReview,Vol.10No.1,pp.16-26.

•  MOFED(2016),‘TheNewCSRFramework’:http://mof.govmu.org/English/Documents/New%20CSR%20Franework%202016.pdf

•  Utting,P.andMarques,J.C.(2009),“CorporateSocialResponsibilityandRegulatoryGovernance,EditedbyPeterUttingandJos©CarlosMarques“p7

•  WOOD,D.1991.“CorporateSocialPerformanceRevisited”.TheAcademyofManagementReview,Vol.16,No.4.691-718.
