出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The paper examined the effect of corporate social responsibility and on the financial performance of a selected oil and gas firms in Nigeria for the period of 2012 to 2016 quoted on the Nigerian Stock Exchange. Data were collected from the audited financial statements of the selected firms for a period of five (5) years. Using Net profit margin, Return on Equity and Return on Assets as proxies for financial performance, correlation and regression analysis were conducted. It revealed that CSR has a positive and significant impact on the Net profit margin, Return on Equity and Return on Assets of Oil and Gas under study. The study concluded that firms that are socially responsible continues to flourish, partly as a result of CSR activities yielding it’s return. Finally, the paper therefore recommends that Government as part of their responsibility should put in place policies that will create a good business environment for firms operating in Oil and Gas sector of the economy for them to increase their investment in Corporate Social Responsibility. Keywords: Corporate Social Responsibility, Financial Performance, Net Profit Margin, Return on Equity, Return on Assets and Stakeholders.
关键词：Corporate Social Responsibility; Financial Performance; Net Profit Margin; Return on Equity; Return on Assets and Stakeholders.
