The gap between law and practice: CSR decoupling in Tanzania's mining sector post-regulatory mandate

This study contributes to CSR decoupling theory by examining stakeholder perceptions of Tanzania's 2017 mandatory Corporate Social Responsibility (CSR) regulation through a case study of two major gold mines in the Geita and Mara regions. Using a sequential explanatory mixed-methods design in which we first collected survey data and then explained them through qualitative interviews, we find that respondents report CSR initiatives have become more standardised following the regulation, with more projects in education, health, and water infrastructure. However, the research reveals substantial challenges, including patterns consistent with CSR decoupling, where compliance is often symbolic rather than substantive. Bureaucratic delays, limited community involvement, and sustainability issues further undermine the regulation's effectiveness. Analysed through Institutional and Stakeholder Theories, the findings indicate that while formal practices have changed following regulatory pressure, the regulation is not perceived to have fostered genuine community ownership. The study recommends policy reforms to enforce participatory planning, independent auditing, and post-implementation support to bridge the gap between regulatory intent and community benefit.