Corporate Social Responsibility (CSR) is the concept whereby companies act to balance their own economic growth with the sustainable social and environmental development of their areas of operation. A company performing highly in CSR is one that goes beyond compliance with the legal framework to actively pursue positive impacts on local communities and its environmental footprint.

The Government of Mauritius has established a policy with the overall objective of mandating registered companies to pay 2% of their book profit towards programmes that contribute to the social and environmental development of the country. Specific objectives of this fund are to:
  • Encourage companies to manage their own programmes, impacting the intersection of economic with social and environmental development
  • Facilitate the contribution of companies to support existing Approved National Programmes implemented by Companies, national agencies or NGOs
  • Promote a functional community on NGOs with complementary workplans that are relevant to the national development programme