摘要：Introduction The oil and gas sector has been termed a controversial sector for several decades. This is because there has been persistent, widespread engagement in unprincipled business practices that entail adverse social, environmental, and ethical consequences (Du and Vieira 2012, Woolfson and Beck 2005). Previous studies by Ekpenyong and Udofia (2015) and Fadun (2014) have documented the negative social and environmental consequences of the operations of oil and gas firms, such negative effects as global warming, deterioration in air and water quality for host communities, and the resource curse that has afflicted many countries with abundant oil resources. In response to the challenges posed by the operations in the sector, oil and gas firms are embracing corporate social responsibility as a means to counter negative public sentiments (Akujobi 2009), as there exists a potential for CSR practices to lead to enhanced corporate performance, through its potential to build corporate image, gain employees loyalty, improve operational competency and ultimately increase profitability. Yet, most corporate social responsibility studies such as Akujobi (2009), Idemudia (2014) and Okike (2007) have dominantly focused on the impact of CSR on the society without showcasing the possible influence of CSR practices on the organisation's performance (Idemudia 2014). It is believed that firms that are unable to show a commitment to ecological protection leave their stakeholders, especially their host community with a negative perception of the firm's operations. While Adegbite et al. (2012), Adeyanju (2012) and Mullerat and Brennan (2005) have proven a relationship between firms' commitment to ecological protection and society welfare, there is still a gap between ecological protection through transparent operations and provision of eco-efficient solutions and the firm's corporate image. The existence or otherwise of this relationship is very critical in the Nigerian environment which is characterised by lack of environmental laws and regulations, poor understanding of ecological issues, and lack of commitment to protecting and managing the environment (Akujobi 2009). Therefore, it becomes pertinent to ascertain empirically the extent to which a firm's investment in ecological protection can influence its corporate image.
