Assessing the Regulation of Corporate Social Responsibility among Private
Companies in Mauritius.
Abstract
The business environment is becoming more and more dynamic nowadays. According to R.
Edward Freeman (1984) the stakeholder theory argues that corporates have responsibilities
internally (within the business) and externally (government, society, environment) rather than
focus only to the shareholders. Trend have shown that Corporate Social Responsibility (CSR) are
being widely and commonly used to address issues such as social, economic and environmental.
However, its sole purpose has differ over time, business are using this as a tool for competitive
advantage. Is this due to the inefficiency of the legal framework
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