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A Study on The Effects of Corporate Social Responsibility Initiatives in Public Organisations: A Case Study of The Zambia Revenue Authority

Author

Listed:
  • Ng’oma, Ritah Bwale

    (University of Zambia)

  • Mpolomoka, Daniel L.

    (Unicaf University, Zambia)

Abstract

Corporate Social Responsibility (CSR), traditionally associated with the private sector, has increasingly become an important governance tool in public institutions, particularly in contexts where accountability, transparency, and stakeholder trust are critical. In Zambia, public institutions such as the Zambia Revenue Authority (ZRA) have adopted CSR initiatives aimed at promoting social welfare, environmental sustainability, and community development. However, limited empirical evidence exists regarding the effectiveness of these initiatives within public-sector settings. This study examines the perceived effects of CSR initiatives within ZRA, focusing on institutional outcomes, stakeholder impacts, and contributions to social, economic, and environmental sustainability. Grounded in Stakeholder Theory and Institutional Theory, the study adopts a pragmatic mixed-methods design. Quantitative data were collected from employees using structured questionnaires, while qualitative insights were obtained through semi-structured interviews with key informants. Data were analysed using descriptive statistics and thematic analysis. Findings indicate high levels of employee awareness and participation in CSR initiatives, suggesting that CSR is embedded within institutional processes. CSR activities are perceived to generate positive outcomes for stakeholders, particularly in education and health sectors. However, the study identifies an “effectiveness-perception gap,†where positive perceptions are not supported by robust evidence of measurable long-term impact. The study concludes that while CSR enhances institutional legitimacy and stakeholder goodwill, its sustainability is constrained by financial limitations, limited stakeholder engagement, and weak monitoring and evaluation systems. It recommends strengthening evaluation frameworks, improving stakeholder participation, and enhancing resource allocation to ensure sustainable development outcomes.

Suggested Citation

  • Ng’oma, Ritah Bwale & Mpolomoka, Daniel L., 2026. "A Study on The Effects of Corporate Social Responsibility Initiatives in Public Organisations: A Case Study of The Zambia Revenue Authority," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 7(2).
    • Handle: RePEc:cwk:ajocsk:2026-46
    DOI: 10.59413/ajocs/v7.i2.28
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    References listed on IDEAS

    as
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    Keywords

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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption

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