Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania
This paper assesses the impact of corporate social responsibility spending on the performance of water supply and sanitation authorities in Tanzania, using revenue collection efficiency and non-revenue water as proxies of performance. The study employed a retrospective longitudinal research design w...
Guardado en:
| Autores principales: | , , |
|---|---|
| Formato: | Artículo |
| Lenguaje: | en_US |
| Publicado: |
Social Sciences & Humanities Open
2024
|
| Materias: | |
| Acceso en línea: | https://dx.doi.org/10.2139/ssrn.4646495 https://ssrn.com/abstract=4646495 https://scholar.mzumbe.ac.tz/handle/123456789/371 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| _version_ | 1820347768221204480 |
|---|---|
| author | Mwandu, Rosemary Kihanga, Ernest Komba, Gabriel |
| author_facet | Mwandu, Rosemary Kihanga, Ernest Komba, Gabriel |
| author_sort | Mwandu, Rosemary |
| collection | DSpace |
| description | This paper assesses the impact of corporate social responsibility spending on the performance of water supply and sanitation authorities in Tanzania, using revenue collection efficiency and non-revenue water as proxies of performance. The study employed a retrospective longitudinal research design with a quantitative research approach, using secondary data from 114 water supply and sanitation authorities over five years from 2015 to 2019. We applied both the random and fixed effect estimation techniques to assess the impact of corporate social responsibility spending on performance. The findings reveal that corporate social responsibility spending significantly influences the performance of water supply and sanitation authorities. In particular, corporate social responsibility spending increases revenue collection efficiency and decreases non-revenue water. Also, we found that control variables organization size, organization age, number of employees and customers’ complaints significantly influence performance. The paper provides an in-depth and contextual understanding of how spending on corporate social responsibility activities for not-for-profit organizations in the public sector such as water supply and sanitation authorities enhances revenue collection efficiency and reduces non-revenue water. The practical implications of this study lies on the importance of corporate social responsibility investment by organizations in the water sector and advocate for policies that encourage corporate social responsibility activities to enhance their performance. |
| format | Article |
| id | oai:41.59.85.69:123456789-371 |
| institution | Mzumbe University |
| language | en_US |
| publishDate | 2024 |
| publisher | Social Sciences & Humanities Open |
| record_format | dspace |
| spelling | oai:41.59.85.69:123456789-3712024-03-14T06:53:50Z Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania Mwandu, Rosemary Kihanga, Ernest Komba, Gabriel Corporate social responsibility spending performance water sector public sector This paper assesses the impact of corporate social responsibility spending on the performance of water supply and sanitation authorities in Tanzania, using revenue collection efficiency and non-revenue water as proxies of performance. The study employed a retrospective longitudinal research design with a quantitative research approach, using secondary data from 114 water supply and sanitation authorities over five years from 2015 to 2019. We applied both the random and fixed effect estimation techniques to assess the impact of corporate social responsibility spending on performance. The findings reveal that corporate social responsibility spending significantly influences the performance of water supply and sanitation authorities. In particular, corporate social responsibility spending increases revenue collection efficiency and decreases non-revenue water. Also, we found that control variables organization size, organization age, number of employees and customers’ complaints significantly influence performance. The paper provides an in-depth and contextual understanding of how spending on corporate social responsibility activities for not-for-profit organizations in the public sector such as water supply and sanitation authorities enhances revenue collection efficiency and reduces non-revenue water. The practical implications of this study lies on the importance of corporate social responsibility investment by organizations in the water sector and advocate for policies that encourage corporate social responsibility activities to enhance their performance. 2024-03-14T06:53:46Z 2024-03-14T06:53:46Z 2023 Article APA 2590-2911 https://dx.doi.org/10.2139/ssrn.4646495 https://ssrn.com/abstract=4646495 https://scholar.mzumbe.ac.tz/handle/123456789/371 en_US application/pdf Social Sciences & Humanities Open |
| spellingShingle | Corporate social responsibility spending performance water sector public sector Mwandu, Rosemary Kihanga, Ernest Komba, Gabriel Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania |
| title | Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania |
| title_full | Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania |
| title_fullStr | Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania |
| title_full_unstemmed | Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania |
| title_short | Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania |
| title_sort | assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in tanzania |
| topic | Corporate social responsibility spending performance water sector public sector |
| url | https://dx.doi.org/10.2139/ssrn.4646495 https://ssrn.com/abstract=4646495 https://scholar.mzumbe.ac.tz/handle/123456789/371 |
| work_keys_str_mv | AT mwandurosemary assessingtheimpactofcorporatesocialresponsibilityspendingonperformanceofwatersupplyandsanitationauthoritiesintanzania AT kihangaernest assessingtheimpactofcorporatesocialresponsibilityspendingonperformanceofwatersupplyandsanitationauthoritiesintanzania AT kombagabriel assessingtheimpactofcorporatesocialresponsibilityspendingonperformanceofwatersupplyandsanitationauthoritiesintanzania |