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Abstract

This study explores the embeddedness of Corporate Social Responsibility (CSR) practices among listed Tanzanian firms from 2020 to 2024, focusing on both communication and organisational dimensions within a theoretically grounded framework. The study is guided by Institutional and Stakeholder theories, analysing how CSR is integrated into corporate strategies and operational structures, with particular emphasis on variation across banking and finance, telecommunications, manufacturing, extractive, agriculture, and transport industries. Using a mixed-methods approach combining qualitative content analysis of annual reports with organisational indicators, the study draws on 20 firms (95 firms annual reports) to identify significant industry-specific differences in CSR embeddedness, with the banking industry demonstrating more advanced structural integration through dedicated departments, budgets, and employee engagement. In contrast, industries such as agriculture and transport exhibit lower levels of CSR institutionalisation, with practices largely remaining symbolic and weakly embedded. The study highlights the need for stronger regulatory frameworks, organisational capacity, and stakeholder engagement to enhance CSR integration across Tanzanian industries. The findings provide novel longitudinal and cross-industry evidence by distinguishing symbolic CSR disclosure from substantive organisational embeddedness in an emerging market setting.

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