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Corporate Social Responsibility and Firm Performance: a Study of Listed Firms in Nigeria
| Content Provider | Semantic Scholar |
|---|---|
| Author | Umoren, Adebimpe Otu Ogbari, Mercy Ejovwokeoghene Atolagbe, Tolulope Morenike |
| Copyright Year | 2016 |
| Abstract | This study investigated the Corporate Social Responsibility (CSR) disclosure practices of Nigerian quoted companies and their determinants. A checklist of 20 attributes was developed to capture the social and environmental disclosures from the annual reports of 45 companies from 8 sectors quoted on the Nigerian Stock Exchange over a two-year period (2013 to 2014). The determinants of disclosure were proxied by company size, profitability and auditor type. Company size was measured by total assets, profitability was measured by return on equity (ROE), and auditor type was measured by a dummy variable, ‘1‘ for Big 4 and ’0‘ for otherwise. The data obtained were analysed using descriptive statistics, correlation and regression. The findings revealed that, the level of CSR was 44%, made up of social disclosure (68%) and environmental disclosure (6%). Findings also revealed that CSR was influenced by company size and auditor type; but not by profitability. This paper recommends a mandatory CSR reporting framework in line with international best practice for all listed companies in Nigeria |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://eprints.covenantuniversity.edu.ng/8990/1/Binder1.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
