期刊名称：Journal of Economics and Sustainable Development
印刷版ISSN：2222-2855
电子版ISSN：2222-2855
出版年度：2014
卷号：5
期号：22
页码：21-26
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The study examined the practice of corporate social responsibility (CSR) in Nigeria banking industry with emphasis on their CSR initiatives, endeavours and expenditures. Six commercial banks were randomly selected using their 2011 annual report of account. Ratio analysis was used to analyze the data collected. The results revealed that averagely banks sampled spend less than 3% of their profit after tax on CSR initiatives. The results revealed that most of the banks CRS is based on financial/economic, social, community health and environment. It was therefore recommended that the government should develop a legal framework for CSR in Nigeria; so that the bank's will stop their lip-service to CSR and to ensure that organizations gives back to the communities where they are operating.
关键词：Corporate Social Responsibility; Banking; Nigeria.
