Toward a Southern theory of CSR transformation: banking, brewing, and regeneration in Tanzania

Corporate social responsibility (CSR) in Africa has long been shaped by philanthropic and compliance-oriented practices, yet firms are increasingly embedding sustainability within their core business models. This paper examines CSR transformation in Tanzania through a comparative analysis of four leading firms—CRDB Bank, NMB Bank, Tanzania Breweries Limited, and Serengeti Breweries Limited. Using a qualitative multiple-case study design, the research analyzes corporate reports, sustainability disclosures, and third-party evaluations issued between 2015 and 2025. CSR practices are assessed across five dimensions: maturity, strategic orientation, innovation type, regenerative intent, and contextual embeddedness. Findings reveal a shift from philanthropy to strategically integrated CSR, with sectoral divergence. Banks lead through financial innovations such as green, gender, and sustainability bonds that embed responsibility into capital markets, while breweries emphasize community and supply-chain initiatives in water stewardship, inclusive agribusiness, and vocational training. However, CSR remains constrained by input-based reporting, limited regenerative ambition, and the underuse of digital accountability tools such as blockchain and AI. The study advances a Southern theory of CSR transformation, articulated through five tenets—developmental governance, normative pluralism, institutional bricolage, socially embedded regeneration, and epistemic justice. These insights challenge Northern ESG linearity by revealing plural, hybrid, and contextually grounded pathways of transformation. The paper contributes theoretically by reframing CSR through Southern epistemologies, empirically by offering rare cross-sectoral evidence from Tanzania, and practically by identifying digital and financial innovations that can strengthen sustainable business models in emerging economies.