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Source: Ksiezak and Fischbach (2018) Figure 1. Dimensions of Corporate Social Responsibility WE VINOD, peeve pet RIVAL, ALIVE LUO NANAAAALA EMRE MEMO SENS AEE AMIOW AD WE Aleg ULV }e Las ly, CSR activities within the social dimension of WSSA can involve community engagemer und participation. WSSA may actively involve local communities in decision-making processes, seekin heir in put and feedback on water supply and sanitation projects. By engaging communities, WSSA ca zain a better understanding of their specific needs and preferences, which can lead to more effective an sustainable water and sanitation solutions (L6pez-Concepcion et al., 2022). Additionally, WSSA’ social d WSSA imension of CSR activities may encompass public health and hygiene promotion (JICA, 2021 can invest in educational programmes and awareness campaigns to promote good hygien yractices and raise awareness about the importance of clean water and proper sanitation. By focusing o ublic health, WSSA can contribute to reducing waterborne diseases and improving overall communit vellbei ng. Therefore, by undertaking these CSR dimensions, WSSA can contribute to positive soci: change, better community wellbeing, and the achievement of sustainable development goals related t vater supply and sanitation services. Figure | present the dimensions of CSR based on the TBL.

Figure 1 Source: Ksiezak and Fischbach (2018) Figure 1. Dimensions of Corporate Social Responsibility WE VINOD, peeve pet RIVAL, ALIVE LUO NANAAAALA EMRE MEMO SENS AEE AMIOW AD WE Aleg ULV }e Las ly, CSR activities within the social dimension of WSSA can involve community engagemer und participation. WSSA may actively involve local communities in decision-making processes, seekin heir in put and feedback on water supply and sanitation projects. By engaging communities, WSSA ca zain a better understanding of their specific needs and preferences, which can lead to more effective an sustainable water and sanitation solutions (L6pez-Concepcion et al., 2022). Additionally, WSSA’ social d WSSA imension of CSR activities may encompass public health and hygiene promotion (JICA, 2021 can invest in educational programmes and awareness campaigns to promote good hygien yractices and raise awareness about the importance of clean water and proper sanitation. By focusing o ublic health, WSSA can contribute to reducing waterborne diseases and improving overall communit vellbei ng. Therefore, by undertaking these CSR dimensions, WSSA can contribute to positive soci: change, better community wellbeing, and the achievement of sustainable development goals related t vater supply and sanitation services. Figure | present the dimensions of CSR based on the TBL.

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Table 1. Skewness and Kurtosis Tests for Normality Therefore, from Table 1 the data were normally distributed which allows the use of parametric tests such as the t-test to assess whether the change of CSR spending in each financial year was statistically significant. According to Wursten (2018), adhering to normality assumptions when using parametric tests ensures the validity and reliability of the finsings.
Table 1. Skewness and Kurtosis Tests for Normality Therefore, from Table 1 the data were normally distributed which allows the use of parametric tests such as the t-test to assess whether the change of CSR spending in each financial year was statistically significant. According to Wursten (2018), adhering to normality assumptions when using parametric tests ensures the validity and reliability of the finsings.
We tested for outliers using box plot and missing values in our data set using the ‘missing lists’ command in STATA software version 15.0. No missing values were found, which means that CSR spending for each WSSA in each financial year was captured. Further, box plot findings in Figure 2 indicate the absence of outliers in our data set. It is important to test for outliers in a study before conducting further analysis as it can distort statistical measures such as means, variances and correlations, leading to biased estimates and misleading conclusions. By identifying and addressing outliers, researchers can ensure the accuracy and reliability of the results (Baltagi, 2021).
We tested for outliers using box plot and missing values in our data set using the ‘missing lists’ command in STATA software version 15.0. No missing values were found, which means that CSR spending for each WSSA in each financial year was captured. Further, box plot findings in Figure 2 indicate the absence of outliers in our data set. It is important to test for outliers in a study before conducting further analysis as it can distort statistical measures such as means, variances and correlations, leading to biased estimates and misleading conclusions. By identifying and addressing outliers, researchers can ensure the accuracy and reliability of the results (Baltagi, 2021).
Source: Researchers’ survey data (2023). Robust standard errors are reported in parentheses. *p<0.10, **y<0.05 and ***p<0.01 Table 2. Paired Samples T- test: CSR Spending
Source: Researchers’ survey data (2023). Robust standard errors are reported in parentheses. *p<0.10, **y<0.05 and ***p<0.01 Table 2. Paired Samples T- test: CSR Spending
Although there were general increase in spending trend on CSR, the increase in spending trend was not significant for most of the years, suggesting that authorities may be approaching CSR more as a compliance obligation than a strategic commitment. This lack of substantial increase in spending may be indicative of failure to integrate CSR into overall organisational strategies. It could also reflect a short-term perspective and a lack of sufficient stakeholder pressure. To address this, organisations should reassess their CSR strategies, ensuring a more comprehensive CSR integration into organisation practices. Figure 4 below shows the trend on Revenue Collection Efficiency (RCE) by WSSAs for the neriod of five vears.
Although there were general increase in spending trend on CSR, the increase in spending trend was not significant for most of the years, suggesting that authorities may be approaching CSR more as a compliance obligation than a strategic commitment. This lack of substantial increase in spending may be indicative of failure to integrate CSR into overall organisational strategies. It could also reflect a short-term perspective and a lack of sufficient stakeholder pressure. To address this, organisations should reassess their CSR strategies, ensuring a more comprehensive CSR integration into organisation practices. Figure 4 below shows the trend on Revenue Collection Efficiency (RCE) by WSSAs for the neriod of five vears.
Figure 5. Dimension on CSR Spending (in Million TZS) Source: Researcher (2023)
Figure 5. Dimension on CSR Spending (in Million TZS) Source: Researcher (2023)
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