Corporate Social Responsibility Reporting on Performance of Oil and Gas Companies in Nigeria

Emeneka, Ogochukwu L; Ezekwesili, Tochukwu P.

Title:
Corporate Social Responsibility Reporting on Performance of Oil and Gas Companies in Nigeria

Authors:
Ezekwesili, Tochukwu P. | Emeneka, Ogochukwu L

Cite This Article :

Ezekwesili, Tochukwu P. | Emeneka, Ogochukwu L "Corporate Social Responsibility Reporting on Performance of Oil and Gas Companies in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6, October 2021, pp.855-862, URL: https://www.ijtsrd.com/papers/ijtsrd47520.pdf

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Abstract :
The study examined the effect of corporate social responsibility reporting on financial performance of Oil and Gas companies in Nigeria. Ex post facto research design and content analysis were adapted. A sample of ten oil and gas companies was selected for the study. The hypothesis was tested using linear regression analysis with the aid of E-view 9.0. The study revealed that return on capital employed has insignificant effect on corporate social responsibility of Oil and Gas companies in Nigeria. The study recommended that the external users of corporate social responsibility reports such as the shareholders, local communities, employees and other stakeholders should device appropriate channels by which their demands for such reporting can be adequately pressed upon.

Keywords :
Corporate social responsibility, Return on capital employed, and oil and Gas companies

Publication Details:

Unique Identification Number : IJTSRD47520

Published In : Volume-5 | Issue-6, October 2021

Page Number(s) : 855-862

Publisher Name : IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470

Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

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