The accountability and management control of Corporate Social Responsibility foundations (CSRFs) in Mauritius

In spite of their relative size and financial clout worldwide, very little is known about the modes of operation, monitoring and accountability of corporate foundations (CFs) in developed or developing countries. In Mauritius these are known as CSR Foundations (CSRFs). We investigated:

• the process by which Corporate Social Responsibility Foundations (CSRFs) allocate funds to non-governmental organisations (NGOs) and their own projects;

• the rationales and metrics used by CSRFs to appraise and monitor projects;

• and the internal and external accountability mechanisms