Regulatory perspective for deepening CSR disclosure practice in Nigeria
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Adeyemi, S. B.
Ayanlola, O. S.
African Journal of Business Management
The purpose of this study is to assess the need for a regulation of Corporate social Responsibility (CSR) disclosure practices, and exposes the minds of users of accounting information on their understanding of CSR disclosure practices of listed non-financial sector Entities in Nigeria. Findings based on ANOVA analysis show that voluntary disclosure practices by entities alone will not be effective in curbing the inadequacy of CSR disclosure by listed non- financial sector entities. The study recommends the regulation of CSR disclosure practices.
Accounting , CSR disclosure , corporate social responsibility , non financial sector , Research Subject Categories::SOCIAL SCIENCES
Adeyemi, S. B. and Ayanlola, O. S. (2015). Regulatory perspective for deepening CSR disclosure practice in Nigeria. African Journal of Business Management, 9(6), 270-287