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...
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| Main Authors: | , , |
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| 格式: | 文件 |
| 语言: | en_US |
| 出版: |
Social Sciences & Humanities Open
2024
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| 主题: | |
| 在线阅读: | https://dx.doi.org/10.2139/ssrn.4646495 https://ssrn.com/abstract=4646495 https://scholar.mzumbe.ac.tz/handle/123456789/371 |
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| 总结: | 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. |
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