| Abstract: | Corporate social responsibility (CSR) is one of the hotly debated topics in today’s highly competitive business world. Currently, the Ethiopian beer market & number of consumers is growing fast. Critics of alcohol industry CSR is conflict of interest between the economic objectives of the industry, maximizing profits, generated from harmful drinking, and consumer health objectives to reduce the harms caused by alcohol, requires reductions in alcohol consumption. The aim of the research was to assess CSR practices of UBSC focusing on CSR plan, motives, undertakings, and barriers taking only four identified stakeholders which are Employees, Consumers, Community, and Environment. In doing that, the study reviewed some theoretical and empirical literatures. Descriptive research was used where questionnaire, Interviews, review of documents and observation methods were applied in collecting relevant data. The study applied standard statistical sample size determination technique and used mixed sampling techniques purposive and simple random sampling. A one-to-one structured interview conducted with selected department managers. The relevant qualitative and quantitative data collected were quantitatively and qualitatively analyzed to compile major findings of the study. Major results of the study include no formal CSR pan, neither budget nor CSR communication channel where Holistic; profit driven, Synergetic, compliance driven, and Care driven all are basic motives. Has good CSR practice toward its employee except where it invests less in employee development and impaired freedom of association and the right to collective bargaining. Advertisements to consumers are as per the law while has no initiatives on reduction of harmful alcohol drinking, drink driven prevention, alcohol misuse prevention, sales of its products for underage and pregnant consumers while good in practicing CSR towards the community around. Has no clear environmental protection policy & performance disclosure. Challenges faced by the UB while implementing CSR include lack of organized CSR planning, Lack of budget, banned alcoholic advertisement, inflation, limited forex, New Excise Tax law, COVID 19 and political instability. Recommended that the company should discharging its social organized and planned manner, invest on employee development, take different initiatives towards consumers |
