Lessons, Opportunities, and the Case for Reform Towards Mandatory Corporate Social Responsibility in Namibia

This study analyses the lessons and opportunities from mandatory Corporate Social Responsibility (CSR) frameworks in India and France to determine their relevance for Namibia, where CSR remains largely voluntary. Using qualitative secondary data and guided by legitimacy, social contract, stakeholder, and triple bottom line theories, the study finds that India's legally enforced CSR spending model effectively mobilizes corporate resources for national development, while France's due-diligence and governance-centered approach strengthens environmental accountability and human rights protection. For Namibia, these experiences illustrate the potential for a context-specific mandatory CSR framework that can enhance corporate accountability, support socio-economic development, and promote environmental sustainability. The study identifies five key imperatives for reform. These are: addressing inequality, strengthening governance, advancing environmental protection, enhancing competitiveness, and supporting national development priorities. It recommends the establishment of a clear legal framework mandating CSR, supported by transparency requirements and alignment with Namibia's Vision 2030 and National Development Plans. The findings demonstrate that mandatory CSR could serve as a strategic tool for inclusive and sustainable development in Namibia.