| 1 |
Author(s):
Fashina Oyindamola, Ekundayo Veronica Ngozi.
Page No : 1-11
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THE NEXUS BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND SUSTAINABILITY: A CORPORATE GOVERNANCE PERSPECTIVE
Abstract
The lack of good governance and accountability in some developing economies, has shifted attention to Multinational Enterprises (MNEs) and major corporations to contribute more in terms of corporate social responsibility (CSR) and sustainability for their host countries and communities. This research investigates the nexus between corporate social responsibility and sustainability as many businesses now consider sustainable corporate development to be a critical strategy.
This research while clarifying whether CSR has a beneficial effect on the long-term success of businesses found that the accomplishment of CSR is important for creating a positive company reputation, enhancing brand competitiveness, and encouraging sustainable business growth. From the standpoint of corporate governance, it also examines how internal governance variables affect the connections between the two concepts. Furthermore, it found that the CSR process on sustainable business development is moderated by corporate governance elements such as internal control, managerial skills, and the accuracy of accounting information. The research concludes by finding that that CSR has a positive impact on enterprise sustainability and the fulfilment of CSR activities are conducive to enhancing corporate sustainable development ability.
Keywords: corporate social responsibility, sustainable development, sustainability, corporate governance.
| 2 |
Author(s):
Promise Aaron.
Page No : 12-30
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HUMAN RIGHTS: EXPLORING MOTHERS IN NIGERIAN CORRECTIONAL INSTITUTIONS
Abstract
Despite international human rights laws and Nigerian constitutional provisions, the rights of female prisoners, particularly mothers, have been neglected. This paper examines the challenges faced by incarcerated mothers in accessing basic maternal and child health services, and the inadequate legal frameworks that exacerbate these challenges.
Furthermore, this paper addresses the long-term impacts of depriving incarcerated mothers of their human rights on the physical and psychological well-being of both mothers and their children. Drawing on doctrinal research approach, this paper highlights the need for urgent reforms to improve the human rights of incarcerated mothers in Nigeria.
These reforms include improving prison conditions, providing basic maternal and child health services and legal aid, and implementing gender-sensitive policies in prison management. Overall, this paper provides a critical analysis of the human rights of incarcerated mothers in Nigeria and offers recommendations for improving their conditions.
| 3 |
Author(s):
Deborah Ikonne , Emmanuela Chisom James.
Page No : 31-53
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LEGAL ANALYSIS OF THE REGULATION OF COSMETIC PRODUCTS IN NIGERIA
Abstract
Cosmetic products are one of the most utilized goods in the country. These products have become indispensable in the daily life of consumers in Nigeria and many businesses have sprung up solely towards satisfying this demand. Unfortunately, many of these products are produced without compliance to safety and quality standards thus raising the question of whether an efficient regulatory framework is in existence in Nigeria.
This paper underscores the legal and regulatory framework governing cosmetic product in Nigeria. To achieve this, the NAFDAC Act and other regulations were thoroughly analysed. Case laws, news articles, journal articles and official reports were also utilized in this work.
It is the finding of this research that several statutes and regulations have been enacted towards regulating cosmetic products in Nigeria. However, several deficiencies in its provisions coupled with poor enforcement have left it unable to address and curb issues such as the under-regulation of e-commerce, adulteration, misleading advertisement and non-compliance with safety standards. The regulatory body must take a well-rounded and proactive step towards consumer protection.
Keywords: Cosmetic products, Cosmetic Regulation, Deceptive Marketing, Influencer Marketing,
| 4 |
Author(s):
Promise Aaron, Miller Nzewenta, Aiyedogbon, Olorunfemi Alaba.
Page No : 54-83
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LEGAL ANALYSIS OF THE IMPACT OF BVAS ON THE 2023 ELECTIONS IN NIGERIA: A CASE STUDY OF ADO-ODO OTA LOCAL GOVERNMENT AREA OF OGUN STATE
Abstract
This study evaluates the impact of the Bimodal Voter Accreditation System (BVAS) on Nigeria's 2023 general elections, focusing on its role in enhancing electoral credibility, transparency, and fairness. The primary objective is to assess the effectiveness of BVAS in addressing long-standing issues such as voter fraud, verification inefficiencies, and public distrust in the electoral process. The study employs a mixed-methods approach, combining quantitative data from surveys conducted among voters in Ado-Odo Ota Local Government Area, Ogun State, with qualitative insights gathered from expert opinions and secondary sources. The findings reveal that while BVAS has significantly improved the electoral process particularly in reducing over-voting and ensuring accurate voter verification technical challenges such as occasional malfunctions and delays were noted. Despite these issues, the majority of the respondents expressed increased trust in the electoral system due to BVAS. However, the study also highlights the need for further improvements, particularly in enhancing the system’s reliability and exploring the integration of advanced technologies like blockchain to bolster security and transparency. The study recommends that the Independent National Electoral Commission (INEC) invest in continuous technical upgrades, comprehensive training for electoral officials, and robust public awareness campaigns to maximize the effectiveness of BVAS. Additionally, it suggests implementing backup systems to prevent disruptions during elections. By addressing these areas, BVAS can further solidify its role as a transformative tool in Nigeria’s democratic process, ensuring more transparent, fair, and credible elections in the future.
| 5 |
Author(s):
Motunrayo Esan.
Page No : 84-99
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TIME TO LET THE DOGS OUT: ADOPTING PUBLIC INTERNATIONAL LAW PRINCIPLES FOR GLOBAL ANIMAL PROTECTION
Abstract
The year 2020 was significant for many reasons, one of which was the inspiration of thoughts on the need for a cross border regulation of animal treatment. Generally speaking, animal protection has been a private concern for states through diverse forms of Animal Welfare Acts, Prevention of Cruelty to Animals Acts, Humane Methods of Slaughter Acts and certain provisions in criminal codes. In municipal jurisdictions, developments have been a mix of progressive and regressive actions. Whatever the case is, this paper is based on some fundamental notions. Firstly, animals need protection. Secondly, to achieve this, states must come to a consensus on foundational principles and international cooperation. And thirdly, globalization has created an urgent need for international cooperation on animal protection. Currently, there exists no international treaty that regulates the welfare of animals or sets clear standards of procedure on minimum standards of animal treatment. Despite the challenges, the international community needs a regime for the protection of animals through a combined effort. This paper asks and answers the question: Can the principles of public international law offer a leeway?
| 6 |
Author(s):
Philips Adekemi.
Page No : 100-114
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LEVERAGING ARTIFICIAL INTELLIGENCE TO PROMOTE INTERNATIONAL TAX COMPLIANCE
Abstract
The transformative potential of artificial intelligence (AI) in international tax compliance has been mentioned in much literature. AI has been described as the ultimate solution to the effective analysis of data and tax patterns, with immense potential to improve the efficiency and effectiveness of international tax compliance processes.
The trickle-down effects on tax authorities to prioritize high-risk areas and taxpayers are also mentioned in the literature. These benefits further accumulate with the early detection and mitigation of tax-related risks. Some studies have also mentioned the potential benefits of AI in tax compliance for taxpayers. According to these studies, AI can provide tailored recommendations that enhance their understanding of their tax obligations. Thus, reducing incidents of non-compliance.
This paper, similar to other studies, highlights the benefits of AI in tax compliance. However, it also underscores the need to address ethical and regulatory considerations, such as transparency, fairness, and privacy. The paper also advocates for the development of international guidelines, the adoption of a risk-based approach, consistent monitoring, effective collaboration among tax agencies, and data standardization to maximize the benefits of AI in international tax compliance.
This paper concludes that the responsible and transparent use of AI can revolutionize international tax administration. It also suggests that the responsible and transparent use of AI can promote trust in international tax processes and lead to more efficient and effective international compliance efforts.
