A Legal Assessment of the Normative Basis for Corporate Social Responsibility in Cameroon

Abstract

Corporate Social Responsibility (CSR) has evolved globally from voluntary philanthropy into a field increasingly shaped by legal obligations, ethical norms, and policy expectations concerning human rights, environmental protection, and sustainable development. In Cameroon, however, CSR remains in an embryonic stage, characterized by ad hoc philanthropic activities, limited institutionalization, and the absence of a dedicated, comprehensive CSR statute or national CSR policy. This paper examines the normative basis for corporate social responsibility in Cameroon, interrogating whether CSR in the Cameroonian context is grounded primarily in voluntary corporate discretion, binding legal duties, soft‑law standards, or broader normative orders such as human rights and sustainable development principles. The study employs a doctrinal legal research methodology, analyzing relevant domestic legislation (including Law No. 96/12 of 5 August 1996 on environmental management and implementing decrees), regional business law under the OHADA regime, corporate governance codes such as the GECAM Code of Good Corporate Governance, and applicable international CSR and human rights instruments. It also draws on empirical studies and scholarly literature on CSR practices in Cameroon to contextualize the legal analysis. The findings reveal that while there is no single, coherent CSR law in Cameroon, a fragmented but significant normative framework exists through environmental legislation, labour standards, corporate governance initiatives, and regional business law. These instruments collectively impose duties on enterprises regarding environmental protection, community welfare, and responsible management, thereby providing an implicit normative basis for CSR. However, weak enforcement, limited awareness among local corporations, and the lack of a clear state policy undermine the effectiveness and coherence of this normative framework. The paper argues that a clearer articulation and strengthening of the normative basis for CSR in Cameroon is essential to guide corporate behavior, enhance accountability, and support more coherent regulatory and policy interventions. It recommends that the State consider adopting a strategic CSR policy, clarifying the legal status of CSR obligations, and reinforcing enforcement mechanisms, while also encouraging alignment with international CSR standards. This study contributes to doctrinal clarity on the normative foundations of CSR in Cameroon and informs future law‑ and policy‑making in the field.