Abstract
In this study, we will examine the way in which CSR is conceptualised by various scholars along with the realities of its implementation on the ground in specific African countries. The key objectives of this paper are therefore; to extend the discussion of Corporate Social Responsibility (CSR) by providing insight into the effect that the level of economic development may have on CSR and the impact this may have on the practice of CSR amongst leading companies in Sub-Saharan Africa. The paper will focus on discovering the similarities and differences in policies, procedures and practices in the region as a whole. In order to help shed some light on these issues, this article explores how leading companies report on CSR in five Sub-Saharan countries (Ghana, Nigeria, Cameroon, Kenya, and South Africa). Our analysis of company information reveals that opportunities are widely appreciated and that most companies report on their economic and social impacts. However, CSR reporting is fairly generic, and the specific context seems to bear only a limited influence on the type of CSR activities undertaken
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