Mandating corporate social responsibility: emerging trends in Nigeria

This paper discusses the emerging trend in the regulation of issues pertaining to corporate social responsibility (CSR) in Nigeria. The trend is examined in the context of problems raised by the operation of multinational corporations (MNCs). The paper discusses conceptual issues relating to the regulation of externalities caused by MNCs’ operations. It thereafter elaborates upon recent legislative attempts in Nigeria that may have impact on CSR practices of corporations including MNCs. The paper notes that the emerging trend in Nigeria underscores the importance of the law in shaping CSR practices by corporate actors.