There has been considerable progress in holding companies accountable for their social responsibility performance. However, progress on socio-economic and environmental impact of their practices has been more limited; thereby creating an atmosphere of unfavorable business conduct and sustainability exposures. The absent of internationally recognized standards of corporate social responsibility in Nigeria have further aggravated the issue. There have also been little to no report on corporate responsibility in relation to enterprises overall economic relevance to the economy, import-dependency, corruption, labour standards and eco-efficiency in Nigeria. To this end, the study examined the extent to which organizations’ corporate social responsibility tackles sustainability exposure as required by the Global Reporting Initiative. Survey and content analysis designs were used. Data were collected from primary and secondary sources of six Nigerian companies. T-test and ANOVA were also used for the hypotheses tests. It was discovered that organizations’ corporate social responsibility significantly addresses sustainability exposure through Global Reporting Initiative and other results. It was recommended that companies in Nigeria should adopt the global reporting initiative as a means of observing their corporate social responsibility. Regulatory authority should as a matter of urgency ensure that companies report on their sustainability impacts on the economy.
Corporate Social Responsibility, Sustainability Exposures, Eco-efficiency, contribution to global warming, energy usage, import-dependency, gender inequality, global reporting initiative
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