期刊名称：Petroleum-Gas University of Ploiesti Bulletin : Economic Sciences Series
印刷版ISSN：2284-8576
电子版ISSN：2247-8582
出版年度：2015
卷号：1
页码：77-84
出版社：Petroleum-Gas University of Ploiesti
摘要：Recent global economic meltdown precipitated largely by banking scandal/fraud, financial impropriety and poor corporate social responsibility (CSR) reporting have necessitated studies directed towards interrogating the nature of corporate governance regulation for accountability. Correspondingly, these unpleasant developments have intensified debates on the workability of corporate governance framework as a check on the excesses of corporations in relation to reporting their CSR. Given the dynamics of CSR reporting dilemma that characterises Nigeria on the heels of institutional fracture and these ugly developments, a critical assessment of how CSR reporting can be better governed for corporate stewardship, accountability and transparency is not only vital but imperative. This study is a panoramic exploration of the interface of CSR reporting and corporate governance in Nigeria to tease out how accountable corporate reporting is. This is purely an exploratory study in which, literature reviewed on key issues will facilitate a deduction of conceptual framework that can enable a change of gear and practice in corporate governance for more accountable CSR reporting in Nigeria
