Creating a Design Practice Framework to Better Integrate the Informal Economy in Nigeria

The objective of this research is to develop a strategic framework that better integrates the Informal Economy (IE) into urban economic development initiatives administered by the Federal Inland Revenue Service (FIRS) and within the Nigerian context. Given the mandate of the FIRS to advance social responsibility objectives within Nigeria, there is an opportunity to generate a new version of Corporate Social Responsibility (CSR) initiatives to incorporate the IE in its execution and create a framework to integrate elements of participatory design that captures the voice and interests of local communities into such economic initiatives. This will require the development of a process that allows for understanding local issues and perspectives, the need to better identify opportunities at an appropriate scale, and then achieve maximum success with the participation of the local IE community in improving their livelihood. In carrying out this research, the design science research methodology was augmented with community-based participatory research to incorporate relevant contributions and inputs from the IE. The action plan was to identify opportunities where the IE can be incorporated into the current CSR process of the FIRS. To inform this ambition, a thorough literature review was carried out, coupled with investigating participatory interventions on sustainable community projects implemented by cities in developing countries in a bid to tackle the challenges being experienced by the IE. Interviews with key informants who have a deep working relationship with the IE and professionals well-versed in community development projects were conducted to set up parameters that would inform a participatory approach when executing a community project. Ideas and concepts generated from these activities were evaluated through the lens of auto-ethnographic observations within my work with the FIRS to ensure feasibility, workability, and compliance with extant laws and policies. Recognizing the limitations of conventional top-down CSR strategies, this study proposes a shift towards an inclusive, bottom-up approach that actively involves informal workers in project design, planning and implementation. Using a hypothetical case study, the research examines how aligning CSR efforts with local needs, community assets, and community participation can enhance sustainability, efficiency, and trust. New project activities such as pre-project groundwork, needs assessments, social procurement, and participatory monitoring and evaluation were introduced to further advance participatory approach while other processes were adjusted to integrate the voice, opinions and contributions of the informal economy. The proposed framework was further validated by relevant key informants and auto-ethnographic reflections within my practice. Ultimately, this thesis offers a practical and adaptable model for CSR that can support inclusive community development, empower informal workers, and strengthen institutional relationships with marginalized communities.