出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This paper investigates the effect of corporate social responsibility (CSR) on the financial performance of quoted firms in Nigeria. Three CSR constituents, Environmental protection, charitable contributions, and Training were assessed using multiple regressions to ascertain the extent to which they impact performance. Results show that environmental protection and charitable contributions had significant impact on financial performance while Training exhibited a neutral effect on the study’s dependent variable. Firm size was also ascertained as a significant influence in the CSR- financial performance link. The study recommends that firms take advantage of the associated benefits concomitant with strategic social responsibility initiatives but however discharge such responsibilities in view of the company size.
