Examining the Effects of Ethical CSR Activities on Non-Financial Performance of Brookside Dairy Limited

  • Evans K. Kiprono
  • James Mwangi Njau
  • David Gichuhi
Keywords: Ethical CSR Activities, Non-Financial Performance, Brookside Dairy Limited


The purpose of this study was to investigate the effects of ethical CSR activities on non-financial performance of Brookside Dairy Limited, Nakuru town branch. Social Contract Theory, Stakeholders Theory and Agency Theory guided the study. The study adopted descriptive statistics method in analysing the data. The target population for the study was 200 employees from Brookside dairy limited, Nakuru branch, comprising of departmental managers, supervisors and non-management staff. A sample of 132 was arrived at using Kothari formulae and selected using cluster sampling technique. Primary data was collected using questionnaires. Quantitative data was analysed using descriptive statistic method. Findings revealed that ethical CSR activities have no statistically positive and significant effect on non-financial performance of Brookside dairy limited, Nakuru town branch (β= 0.003, p = 0.981). The study recommends that other firms should conduct the same study to determine what effect CSR activities have on non-financial performance. Studies should also be carried out to find out other factors affecting non-financial performance other than CSR activities.