期刊名称：Journal of Emerging Trends in Economics and Management Sciences
电子版ISSN：2141-7024
出版年度：2017
卷号：8
期号：6
页码：276-283
出版社：Scholarlink Resource Centre
摘要：This study examines the impact of Corporate Social Responsibility on firm performance measured by size. Data were collected from annual reports of fourteen manufacturing companies, for the period of 10 years (2005 – 2014). This study employs a time series and cross sectional data to examine the relationship between corporate social responsibility and firms „performance. The results revealed that there is no significant relationship between corporate social responsibility and firms‟ performance measured by size. The study also revealed that there is negative relationship between corporate social responsibility and firm‟s efficiency. The study recommends that manufacturing companies should also improve on their CSR activities in other to ensure firms development. It also recommend that manufacturing companies should note that the more they are socially responsible the stronger the good image or corporate linage of the company will be. Management including director are to ensure increase in Corporate Social Responsibility on host communities so has to enhance increase in profitability.
关键词：corporate social responsibility; firms performance; efficiency and Nigeria
