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The Role of Sustainability Audits in Enhancing Corporate Social Responsibility: A Study of Nigerian Breweries Plc

  • Project Research
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  • Table of Content: Available
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  • NGN 5000

Background of the Study

Sustainability audits evaluate an organization’s environmental, social, and governance (ESG) practices, ensuring compliance with corporate social responsibility (CSR) commitments. By promoting accountability and transparency, sustainability audits enhance stakeholder trust and long-term business viability (GRI, 2024).

Nigerian Breweries Plc, as a leader in the beverage industry, is committed to CSR initiatives such as reducing carbon emissions, promoting recycling, and supporting community development. Sustainability audits have become integral to assessing the effectiveness of these initiatives and aligning the company’s practices with international standards.

This study examines the role of sustainability audits in enhancing CSR at Nigerian Breweries Plc, highlighting their impact on operational efficiency, regulatory compliance, and stakeholder engagement.

Statement of the Problem

Despite the increasing adoption of sustainability audits, many Nigerian companies face challenges in aligning their CSR initiatives with global standards. Limited expertise, inadequate frameworks, and resistance to transparency hinder the effectiveness of these audits.

At Nigerian Breweries Plc, understanding how sustainability audits influence CSR practices is crucial for enhancing the company’s reputation and compliance. This study addresses gaps in knowledge about the effectiveness of sustainability audits and provides recommendations for improving CSR outcomes.

Objectives of the Study

  1. To evaluate the role of sustainability audits in enhancing CSR at Nigerian Breweries Plc.

  2. To identify challenges affecting the implementation of sustainability audits in Nigerian corporations.

  3. To recommend strategies for improving sustainability audit practices.

Research Questions

  1. How do sustainability audits enhance CSR at Nigerian Breweries Plc?

  2. What challenges affect the implementation of sustainability audits in Nigerian corporations?

  3. What strategies can improve the effectiveness of sustainability audits in enhancing CSR?

Research Hypotheses

  1. H₁: Sustainability audits significantly enhance CSR practices at Nigerian Breweries Plc.

  2. H₂: Challenges such as inadequate frameworks hinder the effectiveness of sustainability audits.

  3. H₃: Improved sustainability audit practices enhance CSR outcomes in Nigerian corporations.

Scope and Limitations of the Study

The study focuses on Nigerian Breweries Plc, analyzing the role of sustainability audits in CSR between 2023 and 2025. Limitations include limited availability of audit reports and potential bias in data collection.

Definitions of Terms

  • Sustainability Audits: Assessments of an organization’s environmental, social, and governance practices.

  • Corporate Social Responsibility (CSR): Business practices that contribute to societal goals and sustainable development.

  • Nigerian Breweries Plc: A leading Nigerian beverage company committed to sustainability and CSR initiatives.





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