文章基本信息

标题：The Impact of Corporate Social Responsibility Reporting On Profitability of Nigerian Manufacturing Firms
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作者：Onyeka Virginia Nnenna ; Nwankwo Carol
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2016
卷号：7
期号：16
页码：227-232
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The performance of business organizations is affected by their strategies and operations in market and non-market environments. Hence, there is a debate on the extent to which company directors and managers should consider social and environmental factors in making decisions. It is therefore against the foregoing that this study examined the impact of corporate social responsibility on profitability of Nigerian manufacturing firms for the period 2004 to 2013. The resulted showed that with CSR, the impact of corporate social responsibility has positive and significant impact on net profit of manufacturing firms in Nigeria. The implication is that as the companies add to the social wellbeing of the society where the company is located it affects their return in terms of profit positively. This result reinforces the accumulating body of empirical support for the positive impact of CSR on financial performance.
其他摘要：The performance of business organizations is affected by their strategies and operations in market and non-market environments. Hence, there is a debate on the extent to which company directors and managers should consider social and environmental factors in making decisions. It is therefore against the foregoing that this study examined the impact of corporate social responsibility on profitability of Nigerian manufacturing firms for the period 2004 to 2013. The resulted showed that with CSR, the impact of corporate social responsibility has positive and significant impact on net profit of manufacturing firms in Nigeria. The implication is that as the companies add to the social wellbeing of the society where the company is located it affects their return in terms of profit positively. This result reinforces the accumulating body of empirical support for the positive impact of CSR on financial performance. Keywords: Corporate Social Responsibility, Profitability, Manufacturing Firms
关键词：Corporate Social Responsibility; Profitability; Manufacturing Firms