Regulatory perspective for deepening CSR disclosure practice in Nigeria
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Date
2015-03
Authors
Adeyemi, S. B.
Ayanlola, O. S.
Journal Title
Journal ISSN
Volume Title
Publisher
African Journal of Business Management
Abstract
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.
Description
Scholarly article
Keywords
Accounting , CSR disclosure , corporate social responsibility , non financial sector , Research Subject Categories::SOCIAL SCIENCES
Citation
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