Corporate social responsibility reporting and employee well-being in listed manufacturing firms: Evidence from Nigeria, Ghana, and South Africa.

Background: Corporate social responsibility reporting has expanded significantly within the manufacturing sector across Sub-Saharan Africa, driven by growing stakeholder expectations, investor scrutiny, and regulatory momentum. Yet, the extent to which reported CSR practices translate into measurable improvements in employee well-being remains underexplored in African firm-level research.

Aim: This study examined whether the scope and quality of CSR reporting in listed manufacturing firms influences employee well-being outcomes, and whether firm-level governance quality moderates this relationship.

Methodology: Panel data from 84 listed manufacturing firms across Nigeria, Ghana, and South Africa for 2013 to 2024 were analysed using fixed effects regression and robust estimation. CSR reporting quality was measured through an adapted GRI-based disclosure index.

Findings: CSR reporting quality showed a significant negative relationship with staff turnover and workplace injury rates, and a positive relationship with training expenditure. Board independence significantly moderated the CSR-well-being relationship.

Contributions: The study bridges CSR reporting and human resource management literatures by documenting measurable links between disclosure quality and employee outcomes in African manufacturing contexts.