Corporate social responsibility reporting among Nigerian firms: strategic implications.

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dc.contributor.authorKuye, O.L.
dc.contributor.authorFagboro, D.G.
dc.contributor.authorAkerele, E.K.
dc.date.accessioned2017-10-23T11:38:01Z
dc.date.available2017-10-23T11:38:01Z
dc.date.issued2014
dc.descriptionTo access the full text of this article, kindly contact the University Librarian- Dr. Olukemi Fadehan via the administrators: Dr. Yetunde Zaid (yzaid@unilag.edu.ng) or Dr. Christopher Okiki (cokiki@unilag.edu.ng) of the University of Lagos Library.en_US
dc.description.abstractCorporate social responsibility (CSR) reporting refers to how companies disclose information on their CSR performance in their annual financial statements. The current paper examines: how Nigerian companies incorporated CSR into their financial accounts; the correlation between an organisation’s earnings and CSR reported; and the relationship between CSR reported and firm size. Using ANOVA and Pearson product-moment correlation to test the three hypotheses postulated, the central issues that emerged were that: the recognition, manner and style of CSR in annual financial reports were not standardised in Nigeria, not withstanding stakeholders’ keen interest in such disclosures; it appeared there was a significant relationship between CSR reported and a firm’s earnings and capital level. This study concluded that CSR disclosures were a key concept that had gained increasing international recognition and acceptance given its crucial role in the activities of an organisation and importance to a variety of stakeholders. Consequently, relevant legal authorities, standard setting bodies and other regulators in Nigeria should expedite action on standards and guidelines on CSR reporting.en_US
dc.identifier.citationKuye, O.L., Fagboro, D.G. & Akerele, E.K. (2014), Corporate social responsibility reporting among Nigerian firms: strategic implications. International Journal of Business and Globalisation , vol. 13 (2).en_US
dc.identifier.issnhttps://doi.org/10.1504/IJBG.2014.064136
dc.identifier.issnhttp://www.inderscienceonline.com/doi/abs/10.1504/IJBG.2014.064136
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2473
dc.language.isoenen_US
dc.subjectStrategic implicationsen_US
dc.subjectCorporate social responsibilityen_US
dc.subjectFirm earningsen_US
dc.subjectFinancial statementsen_US
dc.titleCorporate social responsibility reporting among Nigerian firms: strategic implications.en_US
dc.typeArticleen_US
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