CSR RESEARCH POST COVID-19: IDENTIFYING THE PATH FOR RECOVERY IN EMERGING COUNTRIES.

CSR RESEARCH POST
COVID-19: IDENTIFYING THE
PATH FOR RECOVERY IN
EMERGING COUNTRIES.
Imaobong J. Nnam
Department of Accountancy
University of Nigeria, Enugu Campus
ABSTRACT.
The Covid-19 Pandemic has sure thrown a
lot of confusion, fear, and hardship to many
businesses and economies.
The business organisations before now have
been looked up to as having the capability to
bring the needed change in several
economies of the world. However, the
pressure on businesses is huge and only
leaves one questioning their continued
commitment to ethical business and
corporate social responsibility or would they
pursue short term gains which could be
accompanied by reduced long term CSR
involvement and even fraud. Studies have
also shown that the scale of economic
activities before now does not match the
scale of social responsibility activities. This
study, therefore, searches for what can be
done in terms of CSR to alleviate the
hardship imposed by the Pandemic. We
explore the rich pieces of literature in CSR
transcending
beyond
epistemological
divides. The study takes a qualitative
approach by reviewing literature in the
journals listed in the Australian Business
Deans Council
(ABDC) and published between 2015 and
2020 using keywords related to CSR to scope
our search. These are intensively reviewed
to produce a rich discussion on the role of
Accounting and Finance Research Association
CSR beyond the realm of generating a
financial return for shareholders and
organisations. We find that CSR can bring
the
needed
change
through
the
innovativeness of the social entrepreneur.
We,
therefore,
recommend
the
encouragement of the innovativeness of the
Social entrepreneur in other to boost CRS
activities.

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