Les Pratiques Africaines de RSE dans le Secteur de la Microfinance: le Cas des MUFID au Cameroun

Abstract Although CSR is a relatively recent concept in Africa, the limited research on the subject has generally approached CSR through the lens of theoretical and normative frameworks imported from the West, which can obscure certain local realities or even a local approach to social responsibility. From this perspective, the objective of this article is to identify corporate social responsibility practices specific to Africa, at least in their implementation, using the case of MUFID in Cameroon. To this end, a content analysis was conducted using NVivo 10 software on the corpus consisting of the internal regulatory framework, interviews, and other documents. The analysis reveals firstly, that MUFID has specific regulatory provisions related to CSR within the framework of sectoral regulations; however, international CSR standards or references are not mentioned in MUFID's discourse or written materials. Furthermore, in accordance with the above, it is observed that the CSR implemented in MUFIDs stems from a community-based approach, with each MUFID embedded within its community. The family, the village, and village dignitaries are valued stakeholders, even more so than ordinary stakeholders. The legalization of the establishment of a community development fund, the consideration of community customs and traditions, the legal recognition of the social dimension of employees, and the empowerment of elders and other key members of the community are among the defining characteristics of this African and therefore community-based approach to CSR. We advocate for the recognition of the international significance of African corporate social responsibility practices. Keywords: African CSR practices - Community - Solidarity - Nvivo 10