Corporate Social Responsibility (CSR) in Zimbabwe’s mining sector remains a contentious issue for all parties involved. Host communities argue that they are not receiving fair value for the social and environmental costs they bear from mining operations. Meanwhile, mining companies express frustration about being treated as bottomless funding sources by various actors pursuing political or other agendas. The central question everyone is asking is simple but critical: where should CSR start, and where should it stop?
By Alexandra Tokozile Mliswa
The Mining Paradox
The National Development Strategy (NDS) 1 and 2 rightfully prioritise mining, considering the sector generates 75% of national exports. Yet, despite these impressive figures, the communities hosting mining operations, and the nation at large, have seen limited tangible development benefits. This disconnect points to a systemic problem that demands a structured solution.
A Framework Already Exists—We Just Need to Use It
Rather than reinventing the proverbial wheel, we should leverage existing legislative foundations. The Finance Act [Chapter 23:04], Section 22P (as amended by Act No. 7 of 2025), already requires mining companies to pay a levy equivalent to 3% of the gross value of coal, lithium, quarry stone, black granite, and dimensional stone.
Here’s where things get fuzzy: the Finance Act doesn’t explicitly state that this levy is for CSR—and that’s a problem. However, the intent has been signalled through official channels. ZIMRA’s Public Notice 09 of 2024 (issued on January 24, 2024) specifies that “the levy will be ring-fenced for community development.” More recently, in November 2025, the Minister of Finance, Economic Development and Investment Promotion, Professor Mthuli Ncube, explicitly branded this as a “Corporate Social Responsibility levy” and emphasised mining companies’ obligation to pay it.
The Critical Questions
So, we have a CSR fund in place, yet communities continue to struggle. The immediate question becomes unavoidable: where has this 3% levy actually gone? Beyond that, several troubling questions remain unanswered:
- Is there a formal record of collected funds?
- Which companies have paid, and which haven’t?
- How are the funds allocated?
- What accountability mechanisms exist?
- Who oversees compliance?
Clear Recommendations for Moving Forward
To establish a functional, transparent CSR framework, I recommend the following three-pronged approach:
Legislative Clarity
Amend the Finance Act to explicitly state that the 3% levy is designated for CSR purposes. This eliminates ambiguity and prevents overlapping or conflicting legislation down the line.
Operational Detail
Introduce secondary legislation (an SI, for instance) that outlines clear application and enforcement mechanisms for the 3% levy. This creates the scaffolding necessary for consistent implementation across all mining operations.
Public Transparency (Critical)
Make the levy a matter of public record. This is non-negotiable for building community trust and ensuring accountability. Section 13(4) of Zimbabwe’s Constitution provides that:
“The State must ensure that local communities benefit from the resources in their areas.”
To that end:
Transparency Mechanisms: Making Management Open
To complement these recommendations, I propose the following transparency measures:
- Community Reporting: The relevant government department should publish annual CSR reports detailing how levy funds were deployed to host communities.
- Community Oversight Committees: Create local committees with community representation to review and approve CSR spending proposals.
- Accessible Dashboard: Develop user-friendly online platforms where stakeholders can track levy collection and disbursement in real time.
Unless we embed these accountability mechanisms, the CSR landscape will continue to face the same problems. The solution lies in openness—a framework where every monetary stream is visible to all interested parties.
