This case study examines how Beauty Base Ltd (BBL), a soap manufacturing company in Nigeria, applied the concept of corporate social responsibility (CSR) to solve a problem. BBL had been polluting the air and water in the community where its factory was located. In 2006, a lawsuit was filed against BBL for $2 billion in damages. While the government initially defended BBL, the company responded by initiating socially responsible actions like building a road in the community. Through CSR initiatives, BBL was able to improve its reputation and relationship with the community, providing a solution to the lawsuit and business challenges it faced.

1. ROBERT KENNEDY COLLEGE
MBAL&S
STRATEGIC MANAGEMENT MNGT7906
THE CONCEPT OF CORPORATE SOCIAL RESPONSIBILITY
AND REAL LIFE APPLICATION
KINGSLEY NWAGU
August 2012

2. CONTENTS
Cover page
Table of contents:………………………………………………………………………………………………………2
Part 1
Introduction……………………………………………………………………………………………………4
Definition of Corporate social Responsibility:…………………………………………………...5
The History/Evolution of Corporate Social Responsibility…………………………………6
The Relevance of CSR Concept to Management of Business:………………………………9
Part 2
Introduction/Overview:……………………………………………………………………………………13
Company Background:………………………………………………………………………………………13
The Case Problem:……………………………………………………………………………………………14
Saving the Day; How the Problem was Solved Using CSR:……………………………..……15
Conclusion:………………………………………………………………………………………………………17
References:…………………………………………………………………………………………………………………18
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3. PART 1
MEANING, EVOLUTION AND RELEVANCE OF CSR
CONCEPT
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4. INTRODUCTION
The issue of corporate social responsibility (CSR) has been dominating the moral and
ethical aspect of business world. Although so many managers especially in developing and
third world economies, are yet to understand the real impact of CSR in their organizations
and the appropriateness of the concept in today’s business world. They cannot help but
make light interventional budgets without taking cognizance of the concept in their
strategic planning and company policy - what Dowling & Moran (2012) describe as
“Bolted-on.” The concept of CSR has been defined in a variety of different ways by diverse
authors, companies and individuals and these different definitions lead to various
implementation of the concept. The concept of CSR is beyond the donation of money by
companies for philanthropic purposes. In the present day it is meant to be integrated into
the company’s strategic culture and run in all levels of its operations. The concept of CSR
precedes this very century but began to draw attention from the last 50 years. Ever since
then, several authors and experts have made striking attempts to shed more light on its
importance and relevance to business operations in the society. The relevance of this
concept, how it evolve and its appropriateness in today’s business world is what the first
part of this essay will look at while the second part will present the real life application of
the concept using Beauty Base Ltd as a case study.
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5. DEFINITIONS OF CSR
There are numerous definitions of CSR carried by rich literatures available online, in books,
in magazines, academic journals and even company websites. However, we will review few
definitions that will trace the evolvement of this concept and reflect on extreme views of
academics and bodies.
Carroll (1999) quoted Bowen (1953) as setting forth the definitions of social
responsibilities of Businessmen: “It refers to obligation of businessmen to pursue those
policies, to make those decisions, or to follow those line of actions which are desirable in
terms of the objectives and values of our society.”
Milton Friedman (1963) referred to SR (what is today known as CSR) as a fundamentally
subversive doctrine and stated;
“ There is one and only one social responsibility of business – to use its resources and engage
in activities designed to increase its profits so long as it stays within the rules of the game
which is to say, engages in open and free competition without deception or fraud.”
Several years later there was a sharp contrast of Friedman’s view when AB Carroll
proposes that managers of business organizations have four responsibilities – including
economic (must do), Legal (have to do), Ethical (should do), and discretionary (might do).
(Carroll, 1979). He further opined that a clear and acceptable performance in the last two
dimensions would distinguish a socially responsible organization from others. (Carroll,
2004). Akanbi, P, & Ofoegbu, O (2012) quoted World Business Council for Sustainable
Development defines CSR as “the commitment of business to contribute to sustainable
economic development, working with employees, their families, the local community and
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6. society at large to improve their quality of life.” Barbu and Capusneanu (2012), in their
article ‘the state of CSR’ quoted Pectu M. as defining CSR as “the modality in which a
company runs its activities within the legal system and the regulation established by the
society, in compliance with the universal rights of man.” While Caska et al. (2004)
considers it as referring to “the impact that the activities of an organization have on the
social, ecological and economic environment inside which it operates.”
From the foregoing, we can deduce the principal intention of CSR. These intentions are
evident in the term ‘corporate social responsibility’ which is subjective and influenced by
the context. Although Carroll (1991), stated that the word ‘social’ is vague and lacks specific
direction to whom the corporation is responsible, one thing is sure, that is, every
corporation has responsibilities that extend beyond making profit – to – being responsible
for the environment where it operate and for the people who dwell therein. My opinion is
that CSR concept evolves to improve the extent to which businesses consciously protect the
society and carter for the people while making profit. By consciously, I mean that CSR
should be integrated in the overall strategic plan of the organization and that all
product/service to be offered should consummate those essential ingredients that will
ensure societal wellbeing.
THE HISTORY AND EVOLUTION OF CSR
CSR predates the present century as most people thought. Some say it is as old as trade
itself. Anonymous sources say it can be traced back 5000 years. Just as in its definition,
there seems not to be an agreeable history of CSR and a sequence of how it evolved.
However, during the production era, the impact of business on society and the
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7. environment took a different dimension. It became so enormous that the headmen then
engaged in philanthropic ventures as a way of compensating the society for harm being
done to it. By the 1920s discussions about CSR had evolved into what we can recognize as
the beginning of modern CSR movement. Nevertheless, Carroll (1999) noted that the
modern era of CSR begins in the 1950s with the publication (Social Responsibilities of
Businessman) by Howard R. Bowen in 1953. According to Carroll, Bowen queried; “what
responsibilities to society may businessmen reasonably be expected to assume?” Another
view is that CSR began with economics. Adam Smith was regarded as one of the initiators of
this concept when he expressed in the wealth of nations that; “the needs and desires of
society could best be met by the free interaction of individuals and organizations in the
market place… and that “it is not from the benevolence of the butcher, the brewer, or the
baker that we expect our dinner, but from their regard for their own interest.” (Available at
http://suite101.com/article/history-of-corporate-social-responsibility-a215966). This expression laid
the foundation of CSR, where people/consumers are aware about the social benefits of
creating the wealth of nations and financing actions to advance the interest of society.
Then Friedman’s view as defined above came on board. He limited the responsibility of
business to only increase profit to shareholders. This assertion probably attracted
contrasting thoughts like that of Carroll’s. Though Friedman’s argument could be
reasonable in the sense that CSR actions could hurt a firm’s efficiency, but it lacks moral
justification. Carroll, a leading contributor to this subject proposes that a lack of social
responsibility results in increased government regulations, which will in turn reduce a
firm’s efficiency. Both Friedman and Carroll like other initiators including Bowen, Smith
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8. etc, focused their arguments on the impact of CSR actions on profit and sustainability of a
business. This is because a firm’s efficiency most times is determined by its financials, i.e.
profit. The effort to further develop the practice of this concept took another dimension as
most researchers/contributors between 1980 and 2005 try to relate the concept of CSR to
corporate performance, especially, in terms of profitability. Results from many researchers
conclude that positive CSR decisions have positive impact on profitability of a corporation
although some previous researches see no relationship. For example, Matin et al. (2011),
Cochran and Wood (1984), Aupperle, Caroll, and Hatfield (1985) using a forced-choice
instrument, industry specific control groups, and statistical tools new to CSR was unable to
support the notion that such relationship exists. McWilliams and Siegel (2000) found that
CSR has a neutral impact on financial performance of a company. Yet as stated above, some
have found a positive relationship e.g. (Arthur, MM (2003), Waddock & Graves (1997),
Meyer, H (2000).
Most stakeholders particularly in developed economies fully appreciated the concept of
CSR and are genuinely committed to supporting socially responsible agendas and funding
actions that improve the wellbeing of the society. For example, General Mills received
business Ethics annual corporate citizenship award for joining with a nonprofit
organization and a minority-owned food company to create 150 inner-city jobs.(Conlin
Et’al:2003).
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9. THE RELEVANCE OF CSR TO MANAGEMENT OF BUSINESS
In this 21st
century CSR has evolved to dominate a center stage between the organization,
its people and the global community. Unlike before, companies today recognize they are
expected to play significant role as development partners with host communities. Even
with the recent economic downturn, strategic importance of CSR continues unabated
(Madden, Roth, and Dillon 2012). Major organizations could not abandon their CSR
activities even after the global financial crises (Dowling and Moran 2012). In Nigeria and
Sub-Sahara African region, CSR effort focuses on education, health and basic
infrastructures. For instance, banks in Nigeria intermittently provide a peanut from their
profit to support educational goals through the offer of scholarships, at times sponsor free
medical care for a particular group, and on rare occasions provide minor basic
infrastructure. The intervention of these companies is not borne out of commitment to the
society, but most times out of pressure that consumers are becoming more sensitive to
corporation’s responsiveness to societal issues and sometimes such actions are politically
motivated. Lange and Washburn (2012) confirmed that counter-normative behavior can
lead to consequences for the firm as lawsuits, financial losses through settlements and
sales decline, or other costs associated with negative reputation. Ackerman and Bauer
(1976), Ackerman (1973) contend that genuine commitments from executive management
would not be enough. This means that organizations must go extra mile to deliver internal
goods to the society. A classic example of how relevant CSR concept is to business could be
seen in the case of Shell Corporation in Nigeria. As a major player in the NNPC joint venture
exploring Nigeria’s crude oil, Shell failed in its social responsibility when it hide under a
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10. corrupt military government to ignore a society which it devastated with oil spillage, air
pollution, and other actions causing environmental degradation. Protest began that gave
rise to activists like Ken Saro-Wiwa. Shell still did not learn lesson, soon the peaceful
protests turned bloody. Government intervened on the prompting of Shell Oil and executed
five activists. Although Shell got relief after the execution, but it was never to last as
militants began to attack and bomb all oil installation in the oil rich Niger Delta region.
Shell suffered a loss of over $10billion for ignoring a responsibility that would have cost
less than $20million. (Amadi & Abdullah 2012), (Agbonifo, 2009), ('Shell's New Approach
in Nigeria' 2012), ('Shell Will Go to Court Over Oil Spill in Nigeria' 2011),
To further agree on the relevance of this concept to business, most annual reports today
carry a section that review performance on CSR. In fact, contrary to Friedman’s view,
shareholders are saddled with the responsibility to ensure the company adequately
performs in that aspect. American and some European companies even prepare separate
annual reports on their CSR and Sustainability performance. They carry along their
suppliers and even set social responsibility target for them. Some even set
CSR/sustainability as the major criteria for selecting and dealing with suppliers. Porter and
Kramer (2006) say that organizations rank companies on the performance of CSR and as a
result CSR has emerged as an inescapable priority for business leaders in every country.
Further, they said that CSR can be a source of opportunity, innovation and competitive
advantage. So, the relevance of CSR to management will not only increase but continue to
take dramatic turns to lay more and more pressure on business until they realize the
intrinsic need to align their operations with a set of standards of socially responsible
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11. behaviors. It is important for firms, on their own to engage in socially responsible actions
by detecting the pressing need of the society and propounding a sustainable strategy to
implement such actions that will have noticeable and positive impact on society rather than
sitting on the fence and waiting for right or left wing activist to mount pressure or worst
still, engaging in corporate hypocrisy i.e. behaving contrary to publicly stated standards of
social responsibility.
Conclusively, CSR is relevant because many studies has shown that information on a firms
CSR affects consumers perceptions of its brand (Klein and Dawan 2004), (David, Kline &
Yang 2005) their attitude towards the firm (Brown and Dacin1997) purchase behaviors
(Mohr and Webb 2005). Wagner, Lustz, and Weitz (2009) investigated how consumers
react to inconsistent CSR information and what firms can do to mitigate the effects of the
inconsistencies. If CSR has no relevance to business today, I doubt that studies will succinct
to prove the negative consequences of ignoring the concept of CSR.
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12. PART 2
REAL LIFE APPLICATION OF CSR: A CASE
STUDY OF BEAUTY BASE LIMITED
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13. INTRODUCTION/OVERVIEW
Beauty Base Limited is today a strongly believer in the philosophy that every corporate
citizen should identify with the aspirations of the community in which it operates and be
responsive to the people in their areas of genuine needs. It has now acknowledges its
responsibility to the Nigerian society generally by contributing to its development and
enrichment. For close to a decade and half BBL ignored its responsibilities to the society
because there Nigeria has no regulation that stipulates giving back a specific % of profit to
the society. Ignorance or greed blinded BBL’s eyes to the yearnings of the society as a result
of the damages it caused its host community. But when the chip went down, BBL finds itself
struggling to survive. This it did using CSR concept which paid off for it though at a higher
cost. It resort to giving back to its society in varied forms and has thus build a strong
goodwill for itself.
COMPANY BACKGROUND IN BRIEF
BBL started operations in 1991 in Aba, Nigeria.
Industry: Manufacturing
Core Business: Soap production and distribution
Products: Terry, Skincare, Hammer, Rozanna, Black Pride, Kitchen.
Competitors: Unilever, PZ Cussons, Rivoc, Top Tree, European Soap and Detergent
Coy., Best Industries, WJ Bush.
No. of Employees: 702
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14. CSR performance before and after negative incidence
Year Revenue (NGN) Profit After Tax
(NGN)
Total Spending on
CSR (NGN)
% of CSR
Spending on PAT
2011 8,546,000,000 967, 000,000 164,000,000 17
2006 7,006,800,000 1,024,000,000 957,000 0.09
THE PROBLEM: CONSEQUENCES OF NEGATIVE CSR INITIATIVE
In 2005 BBL soap factory was emitting serious carbon on the air which affected the people
of Ayaba Umueze, the host community. Although there was no serious legislation on
environmental protection, the existing laws then focused on the oil and gas sector. With
very few environmental activist having their eyes on local companies, BBL ignorantly
polluted the community with carbon in the air and waste water drained in to the
community’s small stream where most villagers go to wash clothes.
In early 2006, a young lawyer from that community (name withheld) in conjunction with a
nongovernmental organization filed a lawsuit against BBL for deliberately polluting the
community and claimed damages to the tune of NGN2 billion.
Although, Abia State government rose to the defense of BBL and urge the court to strike out
the lawsuit on the ground that BBL provides electricity to almost 40 percent of the
community and that BBL was assisting the government to construct a 1.3 kilometer road
which linked the Ayaba Umueze community with the high way, BBL responded positively
by initiating socially responsible actions in the community including building the 1.3km
road which was later named after the CEO of BBL, John Udeagbala.
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15. During that trial period, the CEO was quoted on saying on interview that;
“Beauty Base Ltd is committed to being socially, economically, and culturally responsible. This
is shown in our aspiration to be socially responsible not just in the provision of better
products and developmental assistance for promoting the individual and common good, but
also in upholding high transparence in relationships with both internal and external
stakeholders.” (Sourced from company records).
These sweet words could not save BBL. It faced dire consequences as a result of negative
media campaign which almost led consumers to boycott its products. In addition, some
rugged youths in the community also illegally harass factory workers and distort
operations of BBL through kidnapping expatriates, theft etc.
SAVING THE DAY: HOW THE PROBLEM WAS SOLVED USING CSR CONCEPT
BBL went back to the drawing board and identifies the genesis of its problem. The problem
was simply neglecting the society. To remedy the situation, BBL initiated a robust CSR
campaign. Its CSR initiatives cut across various sector such as road infrastructure, health
care, security, education, Etc.
Education
In its efforts to boost the nations educational development, BBL became very supportive in
equipping secondary schools with ICT equipments i.e. computer desktop, cyber cafes
within school premises etc. Both government and private owned institutions have
benefited from its educational projects. BBL donated a 16-seater Toyota bus to Abia State
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16. Polytechnic Aba and sunk boreholes in 6 schools in order to provide portable water-for
students.
Healthcare
In the healthcare sector, BBL has contributed immensely in building several medical
centers and clinics. These include the BBL staff clinic which is open to the public due to
shortage of health facilities in the area. They also contributed n building the sickle cell
center in federal medical center, Umuahia.
Safety and security
BBL set up a robust fire-fighting outfit to assist in combating fire incidents within Aba
municipality. The company’s fire fighters have successfully put out fire and rescued
occupants of strategic buildings in Aba city center. These included Merchandize House, Old
Aba Town Hall, Shipper’s House among others.
Beside that it has donated 2 Toyota Hilux security vans to Abia State Police Command used
to combat crime and has equally donated cash to security Trust Fund set up by some states
in Nigeria.
Humanitarian Support/ Beautification of Environment
BBL made substantial donations to crises-ridden area in a bid to alleviate the suffering of
the citizenry. For instance, the victims of the religious riots in Jos, Kaduna and Kano
benefited from BBLs generosity. Similarly, BBL funded renovation of public parks and
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17. gardens within Aba and also planted grasses and flowers and maintain the green areas of
the city.
Beside these verified initiatives, the head of compliance for BBL, Engr. Okafor, said BBL has
sponsored and made donations to social clubs, chambers of commerce and industry,
professional bodies, Youth Empowerment programs to mention but a few.
CONCLUSION
CEO John Udeagbala believes that BBL will continue to structure its CSR initiatives to
maximize the overall impact on its host communities. That will also avert possible boycott
in the future and position it as a highly socially responsible company.
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