Acta Universitatis Danubius. Œconomica, Vol. 15, No. 1 - 1
Abstract
This paper provides a review of the firm-NPO- recipient model that helps develop the
economy of South Africa highlighting the regulatory environment of South Africa which encourages
many firms to use their corporate social responsibility (CSR) efforts to develop national skills and
infrastructure. In South Africa, an often chosen vehicle for delivery of CSR, is a nonprofit
intermediary organisation (an NPO). NPOs play an important transitional management role in mutual
value creation linking firms to CSR recipient communities. NPOs are each a specialist in a specific
skill or community infrastructure delivery requirement, additionally acting to highlight community
needs for a CSR intervention, to firms. Notwithstanding the contribution of NPOs to many developing
African countries economies, studies as to what criteria in their working environment facilitate the
NPOs to do their work as intermediaries, is limited especially for South Africa. This paper reviews
the legislative contextual environment of NPOs in relationships for CSR delivery with business firms
in South Africa highlighting how this enables both the nonprofit NPO and profit driven firm, to
participate in the economic development of South Africa.
References
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Procurement, Vol. 6, No. 3, pp. 193-217.
Brammer, S.; Millington, A. & Rayton, B. (2007). The contribution of corporate social responsibility
to organizational commitment. International Journal of Human Resource Management, Vol. 18, No.
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responsibility on organizational commitment: Exploring multiple mediation mechanisms. Journal of
Business Ethics, Vol. 125, No. 4, pp. 563–580.
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nonprofit organizations and local government. International Journal of Public Administration, Vol.
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programs on non-profits: A random assignment evaluation. Non-profit and Voluntary Sector
Quarterly, Vol. 43, No. 3, pp. 547-569.
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Joakim Sandberg. Business Ethics Quarterly, Vol. 18, No. 4, pp. 541–548.
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corporate social investment (CSI): The South African context. Social Responsibility Journal, Vol. 7,
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responsibility on customer donations to corporate-supported nonprofits. Journal of Marketing, Vol.
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515-550.
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accessed 18 November 2018.
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practiced by South African and German Companies. German Chamber of Commerce and Industry.
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accessed 30 March 2018.
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Evidence from an emerging economy. Journal of Management Studies, Vol. 46, No. 7, pp. 1089-
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new vision of CSR. Harvard Business School Working Paper No. 05-021. Boston: Harvard Business
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different, or both? Entrepreneurship: Theory and Practice Journal, Vol. 30, No. 1, pp. 1-22.
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Vol. 94, pp. 13 –15.
Busch, T.; Hamprecht, J. & Waddock, S. (2018). Value(s) for Whom? Creating Value(s) for
Stakeholders. Organization & Environment, Vol. 31, No. 3, pp. 210-222.
Bolton, P. (2006).Government procurement as a policy tool in South Africa. Journal of Public
Procurement, Vol. 6, No. 3, pp. 193-217.
Brammer, S.; Millington, A. & Rayton, B. (2007). The contribution of corporate social responsibility
to organizational commitment. International Journal of Human Resource Management, Vol. 18, No.
10, pp. 1701–1719.
Brevis, T. & Wyngaard, R. (2006). Non-Profit organizations in South Africa: Reaping the benefits of
the income tax campaign. International Journal of Not-for-Profit Law, Vol. 9, No. 1, pp. 18-19.
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study of a non-government organization. Accounting, Organizations and Society, Vol. 35, No. 8, pp.
737-756.
Chetty, S.; Naidoo, R. & Seetharam, Y. (2015). The impact of corporate social responsibility on firms'
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company/ Last accessed 12 November 2018.
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den Hond, F.; de Bakker, F.G.A. & Doh J. (2015). What prompts companies to collaboration with
NGOs? Recent evidence from the Netherlands. Business & Society, Vol. 54, No. 2, pp. 187-228.
Department of Social Development (2016). State of South African Registered Non-profit
Organisations Issued in Terms of the Non-profit Organisations ACT 71 of 1999: A report from the
National NPO Database. Available from:
http://www.dsd.gov.za/npo/index2.php?option=com_docman&task=doc_view&gid=189&Itemid=39.
Last accessed 08 November 2018.
De Villiers, C.; Rinaldi, L. & Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda
for future research. Accounting Auditing and Accountability, Vol. 27, No. 7, pp. 1042-1067.
Eccles, N.S.; Pillay, V. & De Jongh, D. (2008). Correlates of corporate accountability amongst South
Africa’s largest listed companies. South African Business Review, Vol. 13, No. 1, pp. 21-38.
El Akremi, A.; Gond, J.P.; Swaen, V.; DeRoeck, K. & Igalens, J. (2015). How do employees perceive
corporate responsibility? Development and validation of a multidimensional corporate stakeholder
responsibility scale. Journal of Management, Vol. 44, No. 2, pp. 619-657.
Farooq, O.; Payaud, M.; Merunka, D. & Valette-Florence, P. (2014). The impact of corporate social
responsibility on organizational commitment: Exploring multiple mediation mechanisms. Journal of
Business Ethics, Vol. 125, No. 4, pp. 563–580.
Feiock, R.C. & Andrew, S.A. (2007). Introduction: Understanding the relationships between
nonprofit organizations and local government. International Journal of Public Administration, Vol.
29, No. 11-12, pp. 759-767.
Fink, B.; Klerman, J.A.; Markovitz, C.E. & Minzner, A. (2014). The impact of capacity-building
programs on non-profits: A random assignment evaluation. Non-profit and Voluntary Sector
Quarterly, Vol. 43, No. 3, pp. 547-569.
Freeman, R.E.; Harrison, J.S.; Wicks, A.C.; Parmar, B.L. & De Colle, S. (2010). Stakeholder Theory:
The State of the Art. New York: Cambridge University Press.
Gugler, P. & Shi, J.Y.J. (2009). Corporate social responsibility for developing country multinational
corporations: Lost war in pertaining global competitiveness? Journal of Business Ethics, Vol. 87, pp.
3–24.
Harrison, J.S.; Bosse, D.A. & Phillips, R.A. (2012). Managing for stakeholders, stakeholder utility
functions, and competitive advantage. In New Directions in Business Ethics, A. Crane and D. Matten
(eds), Vol. 4, pp. 149-174. Los Angeles, CA: Sage.
Kirat, M. (2015). Corporate social responsibility in the oil and gas industry in Qatar perceptions and
practices. Public Relations Review, Vol. 41, pp. 438–446.
Lecy, J.D., Schmitz, H.P. & Swedlund, H. (2012). Non-Governmental and Not-for-Profit
organizational effectiveness: A modern synthesis. Voluntas, Vol. 23, pp. 434–457.
Inyathelo. (2009). A Concise Guide to the Nonprofit Organisations Act 71 of 1997: What Nonprofit
Organisations Must Know. Available from: http://www.inyathelo.org.za/images/publications/nonprofit_
organisations_act_71.pdf. last accessed 08 November 2018.
Hamann, R. (2006). Can business make decisive contributions to development? Towards a research
agenda on corporate citizenship and beyond. Development Southern Africa, Vol. 23, No. 2, pp.175-
195.
Harris, J.D. & Freeman, R.E. (2008). The impossibility of the separation thesis: A Response to
Joakim Sandberg. Business Ethics Quarterly, Vol. 18, No. 4, pp. 541–548.
Hinson, R.E. & Ndhlovu, T.P. (2011). Conceptualising corporate social responsibility (CSR) and
corporate social investment (CSI): The South African context. Social Responsibility Journal, Vol. 7,
No. 3, pp. 332–346.
Idemudia, U. (2011). Corporate social responsibility and developing countries moving the critical
CSR research agenda in Africa forward. Progress in Development Studies, Vol. 11, No. 1, pp. 1-18.
Institute of Directors Southern Africa. (2016). King IV Report on Corporate Governance for South
Africa 2016. Available from: https://www.adamsadams.com/wp-content/uploads/2016/11/King-IVReport.
pdf. last accessed 12 November 2018.
Jonikas, J. (2013). Conceptual framework of value creation through CSR in separate member of value
creation chain. Bulletin of Geography. Socio-Economic Series, Vol. 21, No. 21, pp. 69-78.
Juggernath, S.; Rampersad, R. & Reddy, K. (2011). Corporate responsibility for socio-economic
transformation: A focus on broad-based black economic empowerment and its implementation in
South Africa. African Journal of Business Management, Vol. 5, No. 20, pp. 8224-8234.
Kendall, J. & Knapp, M. (2000). Measuring the performance of voluntary organizations. Public
Management, Vol. 2, No. 1, pp. 105-132.
Kloppers, H. (2014). Driving corporate social responsibility through Black economic empowerment.
Law, Democracy and Development, Vol. 18, pp. 58-79.
Lichtenstein, D.R.; Drumwright, M.E. & Braig, B.M. (2004). The effect of corporate social
responsibility on customer donations to corporate-supported nonprofits. Journal of Marketing, Vol.
68, No. 4, pp. 16-32.
Madden, K.M.; Scaife, W.A. & Crissman, K. (2006). How and why small to medium size enterprises
(SMEs) engage with their communities: An Australian study. International Journal of Non-Profit and
Voluntary Sector Marketing, Vol. 11, No. 1, pp. 49–60.
Margolis, J.D., Elfenbein, H.A. & Walsh, J.P. (2009). Does it pay to be good? A meta-analysis and
redirection of research on the relationship between corporate social and financial performance.
Available from: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1866371. last accessed 18
November 2018.
Mersham, G.M. & Skinner, C. (2016). South Africa’s bold and unique experiment in CSR practice.
Society and Business Review, Vol. 11, No. 2, pp. 110-129.
Nkomani, S. (2013). Corporate Social Responsibility and Financial Performance: The Johannesburg
Stock Exchange top 100. Published Masters of Commerce thesis, University of Pretoria. Available
from: https://repository.up.ac.za/bitstream/handle/2263/26367/dissertation.pdf?sequence=1. last
accessed 12 November 2018.
Nonprofit Organisations Act (2018). Act 71 of 1997. Available from:
http://www.dsd.gov.za/npo/index.php?option=com_content&task=view&id=66&Itemid=114. last
accessed 12 November 2018.
Nwagbara, U. & Reid, P. (2013). Corporate social responsibility (CSR) and management trends:
Changing times and changing strategies. Economic Insights-Trends and Challenges, Vol. 2, No. 2, pp.
12-19.
Orlitzky, M.; Schmidt, F.L. & Rynes, S.L. (2003). Corporate social and financial performance: A
meta-analysis. Organization Studies, Vol. 24, No. 3, pp. 403–441.
Penn, V.C. & Thomas, P.H. (2017). Bank employees’ engagement in corporate social responsibility
initiatives at a South African retail bank. Acta Commercii, Vol. 17, No.1, pp. 1-10.
Pérez, A. & del Bosque I.R. (2013). Measuring CSR image: Three studies to develop and to validate a
reliable measurement tool. Journal of Business Ethics, Vol. 118, No. 2, pp. 265-286.
Porter, M.E. & Kramer, M.R. (2011). Creating shared value: How to reinvent capitalism-and unleash
a wave of innovation and growth. Harvard Business Review, Vol. 8, No.1, pp. 63-70.
Post, J.E.; Preston, L.E. & Sachs, S. (2002). Managing the extended enterprise: The new stakeholder
view. California Management Review, Vol. 45, No. 1, pp. 6-28.
PWC (2016). King IV- Steering Point: A Summary of the King IV Report on Corporate Governance™
for South Africa. Available from: https://www.pwc.co.za/en/publications/king4.html. Last accessed
08 November 2018.
Safwat, A.M. (2015). Corporate social responsibility: Rewriting the relationship between business
and society. International Journal of Social Sciences, Vol. 4, No.1, pp. 85-97.
Sharma, A. & Kiran, R. (2013). Corporate social responsibility: Driving forces and challenges.
International Journal of Business Research and Development, Vol. 2, No. 1, pp. 18‐27.
Shumate, M. & Connor, A.O. (2010). The Symbiotic Sustainability Model: Conceptualizing NGO–
Corporate Alliance Communication. Journal of Communication, Vol. 60, No. 3, pp. 577–609.
Slavova, I. (2013). Social business postulates: From traditional to strategic approach to CSR in
Bulgaria. University of National and World Economy, Sofia, Bulgaria, No. 1, pp. 157-198, October.
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2021-06-28
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Collective Authors. (2021). Acta Universitatis Danubius. Œconomica, Vol. 15, No. 1 - 1: Array. Acta Universitatis Danubius. Œconomica, 15(1). Retrieved from https://dj.univ-danubius.ro/index.php/AUDOE/article/view/1196
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