Corporate social responsibility (CSR) policies for SMEs in Mauritius: a comparative study with Sweden

Purpose In order to reduce the impacts of small- and medium-sized enterprises’ (SMEs) operations on society and environment, SMEs either voluntarily engage in sustainable activities or they are mandated by legislation to engage in CSR activities. The purposes of this research are to assess the CSR policies for Mauritian-based company – SMEs, to investigate if they are in reality utilising their CSR fund, to assess if they report their CSR commitments and to suggest recommendations to the Mauritian authorities on how to enhance the existing framework based on Sweden’s CSR policies to encourage SMEs to be more involved in CSR activities and reporting. Design/methodology/approach This study has adopted both the quantitative and qualitative research methods. Primary data was obtained by conducting a survey of some 450 Mauritian SMEs, and secondary data was obtained by referring to laws and policy papers on the research topic. A comparative study of the CSR policies of Sweden was also conducted to investigate if Mauritius may adopt some of their strategies to ensure sustainability. Sweden is selected for the comparison due to its top ranking in CSR policies by the Global Sustainable Competitiveness Index (2023). Findings A low rate of usage of the CSR fund by Mauritian SMEs was noted, and a low mean score was obtained on the voluntary reporting on sustainability activities in the absence of mandatory disclosure requirements for SMEs in Mauritius. As such, there is a need to establish the appropriate action plans, such as having the tax laws of Mauritius be amended to elaborate further on the types of CSR activities, the recognition of small business associations, the establishment of a detailed CSR reporting guideline for SMEs and the conduct of sensitization and awareness campaigns on CSR taxes, among others. Originality/value This research is the first academic writing on the intersection between CSR taxes and reporting which form part of the CSR framework of Mauritius, especially in the context of SMEs, since the majority of research on CSR is targeted towards large corporations. The findings as well as the recommendations will be of use to potential investors, business operators, the government, academics, official bodies and civil society in general.