Legal Aspects of Corporate Social Responsibility in Ethiopia: A Sustainable Development Perspective

Abstract

For many years, corporate social responsibility (CSR) has been shaping policies and actions on the role of
businesses in society. This article explains the legal aspects of CSR from the perspective of sustainable
development under Ethiopian law, based on the recognition of the crucial role of businesses in achieving
sustainable development in the UN 2030 Agenda. By exploring and examining the major Ethiopian laws that
govern businesses, it shows that the laws have incorporated diverse rules on CSR and have sustainable
development as their objective. It also expounds how CSR, as incorporated in the laws, can be a key
instrument to achieve sustainable development in Ethiopia, including through conducting proper
governmental supervision of the conduct of businesses and encouraging the adoption and use of voluntary
CSR codes of conduct by businesses to complement the CSR laws.