Impact of Corporate Social Responsibility on Corporate Image through Implementation of Socio-Economic Projects: The Case of Zimbabwe Revenue Authority (ZIMRA)


Part 1 of 4

Dr Benias Mapepeta




The concept of investment by cooperates worldwide has taken a new twist with stringent requirements to be responsible for the society within which the cooperate is set. This is devoid of the political climate and the economic environment which may be promotive of supersonic returns. The basic idea of sustainability is to be cognitive of future generations and their benefits in the operational environment of today. Thus, a corporate has to be satisfied and also satisfy future generations. The case of Zimbabwe Revenues Authority (ZIMRA) as a corporate is unique and worth studying. This paper is looking at the Zimbabwe Revenues Authority (ZIMRA) as a cooperate and the part it is playing in the society that it is set. What projects is it implementing and their effects in the society that it is set, and how this will benefit future generations?

KEY WORDS: Corporate Social Responsibility, Sustanability, Accountability,


This study focuses on the impact of corporate social responsibility on corporate image, specifically at Zimbabwe Revenue Authority (ZIMRA). The emphasis of the study is to establish the contribution of corporate social responsibility towards the improvement of corporate image. This section therefore presents the background of the study, statement of the problem, significance of the study, justification and research objectives.


The Zimbabwe Revenue Authority, which derives its mandate from the Revenue Authority Act (Chapter 23:11) and other subsidiary legislation, is responsible for assessing, collecting and accounting for revenue on behalf of the state through the Ministry of Finance. It is a quasi-government whose mandate entails revenue collection, such as customs duty levied on imported goods in terms of the Customs and Excise Act (Chapter 23:02), Value Added Tax (VAT), levied on consumption of goods and services, excise duty levied on specified locally manufactured goods, income tax charged on income earned from trade, Pay As You Earn (PAYE), levied on income from employment, Capital Gains Tax (CGT), levied on sale of immovable properties and marketable securities, and Surtax which is levied on imported vehicles older than five years.

Some of its duties also include trade facilitation, protection of civil society, and advising the government on fiscal and economic matters such as revenue forecasting, participation in national budgets process and revision of acts. By the nature of its duties, the Zimbabwe Revenue Authority is detested by most of its stakeholders and customers, mainly because people do not like to pay taxes and duties, and as such there are a lot of negative perceptions about Zimra as an organization, and this research seeks to evaluate whether corporate social responsibility which Zimra is also engaged in, has an impact to its corporate image.


Corporate social responsibility issues have gained in importance internationally since the publication of King III. The United Nations has published the Global Compact and the Principles for Responsible Investment (Sibanda 2011; 15). There has also been the European Union Green Paper for Corporate Social Responsibility (CSR) and the OECD Guidelines for Multinational companies. The Swedish government has laid down that its state-owned enterprises must have corporate social responsibility reports following the Global Reporting Initiative‘s (GRI) G3 guidelines. In the United Kingdom, the corporate social responsibility relevant part of the Companies Act came into operation in October 2007. It requires that directors consider in their decision-making, the impacts of the company‘s operations on the community and the environment.

As has been pointed out, The Reform of United Kingdom Company Law, the intention of corporate law reform in this area was to encourage companies to take an appropriate long-term perspective, develop productive relationships with employees and those in the supply chain, and to take seriously their ethical, social and environmental responsibilities. In Germany, in terms of the German Commercial Code, management reports must include non-financial performance indicators and companies should demonstrate that their decisions have taken corporate social responsibility into account in an effective way.

In January 2009, the Norwegian government launched a national White Paper on corporate social responsibility…


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About the Author



Dr Benias Mapepeta

Lecturer and Consultant




Benias Mapepeta (Dr) has a Graduate Diploma in Information Processing and an Advanced Diploma in Systems Analysis. With a Bsc – Social Sciences from University of Zimbabwe he also holds a Post Grad – Analysis and Planning Development Projects from Oslo University (Norway) and another Post Grad – Managing Sustainable Development Projects from the In Mcdonald Associates done at Sussex university, UK. He also holds an MBA – Strategic Planning from Zimbabwe Open University (ZOU) and a PhD – Project, Programme and Portfolio Management from Cranefield College (South Africa. He has more than 20 years of experience in Project Management and has published three books on Management and Sustainability of which he also has published more than 30 research articles with various journals and co-published and collaborated in many others.

He is a member of Project Management South Africa and Project Management Institute of Zimbabwe. An accomplished Lecturer and Conference Presenter, he has designed and is working on establishing a Bsc- Project management Programme and an Msc – Project Management Programme with Great Zimbabwe University in Affiliation with Project Management Institute of Zimbabwe. He is a Peer Reviewer of several Academic Journals and a Lecturer at various Universities and Institutions of Higher Education. Whilst currently he is Project, Programme and Portfolio Management Consultant, Dr Mapepeta is free lancing in his field of expertise working on various projects and publications.

Dr. Mapepeta can be contacted at [email protected]