REGULATION OF CORPORATE SOCIAL RESPONSIBILITY IN THE EAST AFRICAN COMMUNITY: LEGISLATIVE DEVELOPMENTS IN KENYA, SOUTH SUDAN AND TANZANIA

Abstract

The practice of companies in the East African Community (EAC)region to engage in Corporate Social Responsibility (CSR)programmes by developing their own CSR policies or by adoptingexisting CSR instruments developed by national or internationalNon-governmental Organisations (NGOs) and Civil SocietyOrganisations (CSOs) requires an examination of its legalfoundations. Relevance of this article revolves around the roleplayed by law in promotion of meaningful and credible CSRagenda in the EAC region. In particular, it examines the laws onCSR found in the Partner States of Kenya, South Sudan andTanzania with a view of establishing the best forms of legalregulation appropriate to the EAC region at the EAC regional level.It is concluded that although law can be used to promotemeaningful and credible CSR in the EAC region, the practice ofimposing a legal obligation on companies to adopt CSR policiesraises many legal issues, an aspect, which makes it anunfavorable option when compared with the practice of imposing alegal duty on companies to report on CSR in the EAC region.  Key terms (phrases): CSR and the law in the EAC, CSR reportingpractices in the EAC, compulsory CSR in theEAC, CSR legislations in the EAC.