“…The remaining studies that conducted content analysis of firms' reports placed emphasis on poverty alleviation in general as a reported CSR category (e.g., Bradley & Botchway, 2018;Jabbour, Neto, Freitas, Teixeira, & Silva, 2012;Metzger, Nunnenkamp, & Mahmoud, 2010;Renouard & Lado, 2012). The following indicators were also taken from three studies: CSR effort (Raimi et al, 2015), firms' community development expenditure (Ite, 2005), generation of income for local farmers (Waswa, Netondo, Maina, Naisiko, & Wangamati, 2009).…”