Abstract
Local councils often take a lead role in providing direction and support for their communities. This study, which covers the period from 2014 to 2018, explores the influence exerted and leadership provided by a sample of regional councils in the area of corporate social responsibility (CSR) and CSR Reporting. The methodology applied in this study is based on a thematic analysis of the CSR activities and disclosures of these councils. The thematic analysis, which is guided by the outcomes of a social audit, is assessed through the theoretical lens of the social-constructionist perspective of legitimation. The main finding is that while some regional councils are taking a leading role in CSR activities in their communities, these activities and disclosures could be considered more aligned with wanting to being perceived as legitimate within their communities rather than leading their communities.