Evaluation of Corporate Social Responsibility Practices of Cement Companies in Host Communities in Ogun State, South West Nigeria

Cement manufacturing companies in Nigeria are among the country's most significant mining sector players, and their corporate social responsibility (CSR) commitments to host communities remain a subject of ongoing debate. This study evaluates the CSR practices of three major cement companies operating quarrying and manufacturing facilities in Ogun State, South West Nigeria, and assesses the perception of CSR benefits among host community residents. A mixed-methods design was employed, combining content analysis of published CSR reports and sustainability disclosures with structured surveys administered to 300 community respondents in nine host communities. A community-level CSR impact assessment instrument was developed based on the ISO 26000 social responsibility guidance standard. Findings reveal that published CSR commitments in annual reports are significantly more ambitious than community-perceived benefits, indicating an implementation gap. Education and scholarship programmes are the most consistently delivered CSR activities, while environmental remediation commitments and livelihood support are the most frequently unmet. Communities located at the greatest distance from company headquarters report lower CSR benefit access. The study identifies limited community grievance redress mechanisms and absence of community representatives in CSR planning as structural deficits. Recommendations include mandatory independent CSR impact auditing, community-determined CSR priority setting, and publication of community-accessible CSR performance scorecards. Keywords: corporate social responsibility, cement companies, Ogun State, host communities, CSR audit.