The document discusses a study that investigates the association between corporate environmental visibility and corporate social responsibility disclosures among listed firms in Nigeria. Specifically:
- It analyzes annual reports from 30 listed Nigerian firms between 2006-2010 to measure CSR disclosures and environmental visibility (proxied by size).
- The study finds a significant positive association between environmental visibility and CSR disclosures. Environmentally visible large firms disclose more environmental information to legitimize their operations and avoid public scrutiny.
- Descriptive statistics show firms in brewery/building materials have high CSR disclosure levels. Correlation analysis confirms a positive relationship between size and disclosure levels.
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
Analysis of the effects of economic corporate social responsibility on financ...inventionjournals
The purpose of this study was to analyze the effect economic corporate social responsibility on Financial performance. The study was guided by the following objectives: To analyze the effect of innovational CSR cost on financial performance, to examine the effect of social quality practices spending on financial performance ,to find out the effect of corporate entrepreneurship spending on financial performance and to examine the effect of financial literacy expenditure CSR on financial The study was guided by Stakeholders theory, Shareholder theory and Shareholder-Based Financial Performance theory. This study used quantitative research approaches. Quantitative research is generally associated. Collecting and converting data into numerical form so that statistical calculations can be made and conclusions drawn. This study will employ descriptive research design. The target population used was 100 and sampling procedure used was stratified. The study used primary (collected using questionnaires) and secondary data (trend analysis). To test the validity of the research instruments the questionnaires prepared and submitted to the supervisor and other research experts. In order to test the reliability of the instrument used in this study, the researcher used test retest method. Descriptive and inferential statistics method was used for data analysis and interpretation regression model was used to analyze the effect between variables. The study recommended that companies should ensure effective sustainability programs which include social responsibility, They should also ensure effective social programs are accomplished through cause-related marketing and corporate philanthropy, they should also create initiative which has beneficial relationship between the corporation and society, they should also should ensure corporate governance which is the framework of rules and practices by which a board of directors and embrace accountability, fairness, and transparency in a company's relationship with its stakeholders. For further research the study suggests that more studies should be done on economic social responsibility and corporate governance, economic social responsibility and financial literacy.
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
Analysis of the effects of economic corporate social responsibility on financ...inventionjournals
The purpose of this study was to analyze the effect economic corporate social responsibility on Financial performance. The study was guided by the following objectives: To analyze the effect of innovational CSR cost on financial performance, to examine the effect of social quality practices spending on financial performance ,to find out the effect of corporate entrepreneurship spending on financial performance and to examine the effect of financial literacy expenditure CSR on financial The study was guided by Stakeholders theory, Shareholder theory and Shareholder-Based Financial Performance theory. This study used quantitative research approaches. Quantitative research is generally associated. Collecting and converting data into numerical form so that statistical calculations can be made and conclusions drawn. This study will employ descriptive research design. The target population used was 100 and sampling procedure used was stratified. The study used primary (collected using questionnaires) and secondary data (trend analysis). To test the validity of the research instruments the questionnaires prepared and submitted to the supervisor and other research experts. In order to test the reliability of the instrument used in this study, the researcher used test retest method. Descriptive and inferential statistics method was used for data analysis and interpretation regression model was used to analyze the effect between variables. The study recommended that companies should ensure effective sustainability programs which include social responsibility, They should also ensure effective social programs are accomplished through cause-related marketing and corporate philanthropy, they should also create initiative which has beneficial relationship between the corporation and society, they should also should ensure corporate governance which is the framework of rules and practices by which a board of directors and embrace accountability, fairness, and transparency in a company's relationship with its stakeholders. For further research the study suggests that more studies should be done on economic social responsibility and corporate governance, economic social responsibility and financial literacy.
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
Sugarcane Company’s performance has remained to be one of the challenging facts in the growing companies in Kenya today. The delays in harvesting operations are attributed to uncoordinated and unpredictable harvesting and transport schedules; and inefficiencies in mill operations. Therefore, the main aim of the study is to determine the influence of Sustainability Management Systems CSR on firm performance of selected sugarcane companies in Kenya. The study is guided by Corporate Social Performance Theory. This study used ex- post facto research design. Ex- post facto research design determines and reports the way things are. The target population was 528 employees. This study therefore sampled 228 respondents. Purposive sampling technique was used to select 10 managers, 24 supervisors, 38 accountants and 156 clerks from the 7 sugarcane companies because they have specific information concerning the effects of corporate social responsibility practice on firm performance of selected sugarcane companies in Kenya. Pilot study was done in order to test for validity and reliability of the research tools. The pilot study was done in Trans-Mara Sugar Company found in rift Valley region of Kenya. For inferential statistics, correlation and multiple regression was used for comparative analysis between frequencies of corporate social responsibility practice on firm performance. The study findings indicated that sustainability management systems have an effect on firm performance. The government will use this study in establishing policies that would ensure improvement in firm performance of sugarcane processing firms among other firms in Kenya. The study recommends that the companies should encourage sustainability management systems since sustainable management systems is an important mechanism for improving corporate sustainability performance. It can generate business value through measurement and management of sustainability risks and opportunities. The study recommends further researchers to study on corporate social responsibility strategy and financial performance of firms in Kenya which the study didn’t cover.
Environmental sustainability is an important component of a firm’s Corporate Social Responsibility. It relates to
firm practices that ensure the conservation of the environment and natural resources, such as water, land and air.
This research study aims to study the concept in relation to firm performance in Jordan. It proposes that
environmental sustainability practices of a company in Jordan’s manufacturing industry positively influence its
financial performance. For this purpose, the study assesses the relationship between environmental sustainability
score and the profitability ratios. Results reveal a significant positive impact of sustainability score on the ROA of
the companies. It is therefore recommended to manufacturing firms in Jordan to focus more on environmental CSR
and sustainability practices, which would result in improved efficiency and profitability.
The company goal is to maximize the shareholders’ prosperity, not just to maximize profit. The fact is that the company not only has economic responsibility but also social responsibility to the community and its environment. The purpose of this study was to analyze the effect of good corporate governance (GCG) and corporate social responsibility (CSR) on the firm value. The research sample of 15 companies was taken using purposive sampling from companies listed in the LQ-45 on the Indonesia Stock Exchange for the period of 2014-2017. This study uses panel data regression analysis with Random Effect model method. GCG is a representation of managerial ownership, institutional ownership, independent commissioner, and audit committee. The results of this study indicate that there is a significant influence between GCG and CSR on firm value simultaneously. Partially, independent Commissioners and CSR each have an influence on the firm value, but there is an anomaly.
IOSR Journal of Business and Management (IOSR-JBM) is an open access international journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Creating shared value is a framework created for enhancing economic value for the organization while simultaneously meeting the needs of the society and its challenges. This paper aims in providing structural framework of shared values and also key measures taken by various organization. This articles emphasis on adoption of shared values and its impact on enhancing the environmental performance, Stakeholder’s health, nutrition, affordability in meeting the basic requirements of stake holders and also measures in improving societal wellbeing.
Corporate Social Sustainability Practice and Financial Performance of Consume...ijtsrd
Background Sustainability practice deals with the measurement, analysis and communication of interactions and links between social, environmental and economic issues constituting the three dimensions of sustainabilityAim This study empirically investigated the relationship between corporate social sustainability practice and financial performance of listed consumer goods firms’ in Nigeria. The study is vital as it portrays the extent to which corporate social sustainability practice influences firms’ performance. In order to determine the relationship between corporate social sustainability practice CSSP and firms’ performance, corporate social sustainability disclosure index by GRI was used while firms’ performance on the other hand was represented by return on equity ROE . Materials and Methods Four hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using OLS regression model operated with STATA 15. Ex Post Facto design was adopted and data for the study were obtained from the Nigerian Stock Exchange Factbook and the published annual financial reports of the entire listed consumer goods firms on NSE with data spanning from 2016 2021. Results The finding generally indicates that human rights disclosure, labour practices and decent work disclosure, product responsibility disclosure and societal disclosure have significant influence on firms’ performance ROE at 1 5 significant level. Conclusion Based on the findings of the study, the study concludes that corporate social sustainability practice has positively improved firms performance over the years. Recommendation The study however suggests that firms should disclose more of this information in their annual reports in order to legitimize their operations by making public known about her commitment of business to contribute to sustainable economic development, working with employees, their families and the local communities as this disclosure is relevant for investors decision making. Obiora Fabian. | Onuora, J. K. J. | Egwuom Mary Jane. I "Corporate Social Sustainability Practice and Financial Performance of Consumer Goods Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-3 , April 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49501.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49501/corporate-social-sustainability-practice-and-financial-performance-of-consumer-goods-firms-in-nigeria/obiora-fabian
Social Sustainability Disclosures and Performance of ICT Firms in Nigeria an ...ijtsrd
Background Sustainability disclosures deal with the measurement, analysis and communication of interactions and links between social, environmental and economic issues constituting the three dimensions of sustainability Aim This study empirically investigated the relationship between social sustainability disclosures and performance of listed ICT firms’ in Nigeria. The study is vital as it portrays the extent to which social sustainability disclosure influences firms’ performance. In order to determine the relationship between social sustainability disclosures SSDs and firms’ performance, social sustainability disclosure index by GRI was used while firms’ performance on the other hand was represented by net assets per share NAPS . Materials and Methods Four hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using OLS regression model operated with STATA 15. Ex Post Facto design was adopted and data for the study were obtained from the Nigerian Stock Exchange Factbook and the published annual financial reports of the entire listed ICT firms on NSE with data spanning from 2015 2020. Results The finding generally indicates that human rights disclosure, labour practices and decent work disclosure, product responsibility disclosure and societal disclosure have significant influence on firms’ performance NAPS at 5 significant level. Conclusion Based on the findings of the study, the study concludes that social sustainability disclosure has positively improved firms performance over the years. Recommendation The study however suggests that firms should disclose more of this information in their annual reports concerning her commitment of business to contribute to sustainable economic development, working with employees, their families and the local communities as the level this information disclosure has exerted significant influence on firms’ performance over the years. Obiora Fabian. C. | Onuora, J. K. J. | Nworah Cynthia. N "Social Sustainability Disclosures and Performance of ICT Firms in Nigeria; an Independent and Joint Effect Analysis" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-1 , December 2021, URL: https://www.ijtsrd.com/papers/ijtsrd48007.pdf Paper URL: https://www.ijtsrd.com/management/business-environment/48007/social-sustainability-disclosures-and-performance-of-ict-firms-in-nigeria-an-independent-and-joint-effect-analysis/obiora-fabian-c
This study examines empirically the relationship between corporate social responsibility and financial performance of some selected banks in Nigeria with the use of secondary data, sourced from six (6) selected banks annual reports and accounts using Judgemental sampling in a population of fifteen (15) Banks. Financial summary between “2002-2011” i.e. ten (10) years period and NSE FACT Book were used to obtain data. The objective of this study is to examine the impact of banks financial performance on Corporate Social Responsibility. The study utilized multiple regressions for the analysis of collected data, findings from the analysis of selected banks show that financial performance (PAT, ROCE, EPS) have significant positive impact on corporate social responsibility, and the collinearity test show that there is no Multicollinearity between the independents variables. The Independent Variables are PAT, ROE, ROA, EPS and ROCE which constitute indicators of banks financial performance while the Dependent variables are Philanthropic, Economic, Legal and Ethical Responsibilities (CSR). It is recommended that Nigerian banks should embrace the culture of CSR and government should established laws and regulations to oblige financial institutions or rather banks in Nigeria to give adequate attention to social responsibility, social accounting and put in place strong mechanisms and institutions to monitor compliance and if possible determine the quantum amount of charitable contribution to be reported in their annual reports and accounts by providing index or range.
Sugarcane Company’s performance has remained to be one of the challenging facts in the growing companies in Kenya today. The delays in harvesting operations are attributed to uncoordinated and unpredictable harvesting and transport schedules; and inefficiencies in mill operations. Therefore, the main aim of the study is to determine the influence of Sustainability Management Systems CSR on firm performance of selected sugarcane companies in Kenya. The study is guided by Corporate Social Performance Theory. This study used ex- post facto research design. Ex- post facto research design determines and reports the way things are. The target population was 528 employees. This study therefore sampled 228 respondents. Purposive sampling technique was used to select 10 managers, 24 supervisors, 38 accountants and 156 clerks from the 7 sugarcane companies because they have specific information concerning the effects of corporate social responsibility practice on firm performance of selected sugarcane companies in Kenya. Pilot study was done in order to test for validity and reliability of the research tools. The pilot study was done in Trans-Mara Sugar Company found in rift Valley region of Kenya. For inferential statistics, correlation and multiple regression was used for comparative analysis between frequencies of corporate social responsibility practice on firm performance. The study findings indicated that sustainability management systems have an effect on firm performance. The government will use this study in establishing policies that would ensure improvement in firm performance of sugarcane processing firms among other firms in Kenya. The study recommends that the companies should encourage sustainability management systems since sustainable management systems is an important mechanism for improving corporate sustainability performance. It can generate business value through measurement and management of sustainability risks and opportunities. The study recommends further researchers to study on corporate social responsibility strategy and financial performance of firms in Kenya which the study didn’t cover.
Environmental sustainability is an important component of a firm’s Corporate Social Responsibility. It relates to
firm practices that ensure the conservation of the environment and natural resources, such as water, land and air.
This research study aims to study the concept in relation to firm performance in Jordan. It proposes that
environmental sustainability practices of a company in Jordan’s manufacturing industry positively influence its
financial performance. For this purpose, the study assesses the relationship between environmental sustainability
score and the profitability ratios. Results reveal a significant positive impact of sustainability score on the ROA of
the companies. It is therefore recommended to manufacturing firms in Jordan to focus more on environmental CSR
and sustainability practices, which would result in improved efficiency and profitability.
The company goal is to maximize the shareholders’ prosperity, not just to maximize profit. The fact is that the company not only has economic responsibility but also social responsibility to the community and its environment. The purpose of this study was to analyze the effect of good corporate governance (GCG) and corporate social responsibility (CSR) on the firm value. The research sample of 15 companies was taken using purposive sampling from companies listed in the LQ-45 on the Indonesia Stock Exchange for the period of 2014-2017. This study uses panel data regression analysis with Random Effect model method. GCG is a representation of managerial ownership, institutional ownership, independent commissioner, and audit committee. The results of this study indicate that there is a significant influence between GCG and CSR on firm value simultaneously. Partially, independent Commissioners and CSR each have an influence on the firm value, but there is an anomaly.
IOSR Journal of Business and Management (IOSR-JBM) is an open access international journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Creating shared value is a framework created for enhancing economic value for the organization while simultaneously meeting the needs of the society and its challenges. This paper aims in providing structural framework of shared values and also key measures taken by various organization. This articles emphasis on adoption of shared values and its impact on enhancing the environmental performance, Stakeholder’s health, nutrition, affordability in meeting the basic requirements of stake holders and also measures in improving societal wellbeing.
Corporate Social Sustainability Practice and Financial Performance of Consume...ijtsrd
Background Sustainability practice deals with the measurement, analysis and communication of interactions and links between social, environmental and economic issues constituting the three dimensions of sustainabilityAim This study empirically investigated the relationship between corporate social sustainability practice and financial performance of listed consumer goods firms’ in Nigeria. The study is vital as it portrays the extent to which corporate social sustainability practice influences firms’ performance. In order to determine the relationship between corporate social sustainability practice CSSP and firms’ performance, corporate social sustainability disclosure index by GRI was used while firms’ performance on the other hand was represented by return on equity ROE . Materials and Methods Four hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using OLS regression model operated with STATA 15. Ex Post Facto design was adopted and data for the study were obtained from the Nigerian Stock Exchange Factbook and the published annual financial reports of the entire listed consumer goods firms on NSE with data spanning from 2016 2021. Results The finding generally indicates that human rights disclosure, labour practices and decent work disclosure, product responsibility disclosure and societal disclosure have significant influence on firms’ performance ROE at 1 5 significant level. Conclusion Based on the findings of the study, the study concludes that corporate social sustainability practice has positively improved firms performance over the years. Recommendation The study however suggests that firms should disclose more of this information in their annual reports in order to legitimize their operations by making public known about her commitment of business to contribute to sustainable economic development, working with employees, their families and the local communities as this disclosure is relevant for investors decision making. Obiora Fabian. | Onuora, J. K. J. | Egwuom Mary Jane. I "Corporate Social Sustainability Practice and Financial Performance of Consumer Goods Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-3 , April 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49501.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49501/corporate-social-sustainability-practice-and-financial-performance-of-consumer-goods-firms-in-nigeria/obiora-fabian
Social Sustainability Disclosures and Performance of ICT Firms in Nigeria an ...ijtsrd
Background Sustainability disclosures deal with the measurement, analysis and communication of interactions and links between social, environmental and economic issues constituting the three dimensions of sustainability Aim This study empirically investigated the relationship between social sustainability disclosures and performance of listed ICT firms’ in Nigeria. The study is vital as it portrays the extent to which social sustainability disclosure influences firms’ performance. In order to determine the relationship between social sustainability disclosures SSDs and firms’ performance, social sustainability disclosure index by GRI was used while firms’ performance on the other hand was represented by net assets per share NAPS . Materials and Methods Four hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using OLS regression model operated with STATA 15. Ex Post Facto design was adopted and data for the study were obtained from the Nigerian Stock Exchange Factbook and the published annual financial reports of the entire listed ICT firms on NSE with data spanning from 2015 2020. Results The finding generally indicates that human rights disclosure, labour practices and decent work disclosure, product responsibility disclosure and societal disclosure have significant influence on firms’ performance NAPS at 5 significant level. Conclusion Based on the findings of the study, the study concludes that social sustainability disclosure has positively improved firms performance over the years. Recommendation The study however suggests that firms should disclose more of this information in their annual reports concerning her commitment of business to contribute to sustainable economic development, working with employees, their families and the local communities as the level this information disclosure has exerted significant influence on firms’ performance over the years. Obiora Fabian. C. | Onuora, J. K. J. | Nworah Cynthia. N "Social Sustainability Disclosures and Performance of ICT Firms in Nigeria; an Independent and Joint Effect Analysis" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-1 , December 2021, URL: https://www.ijtsrd.com/papers/ijtsrd48007.pdf Paper URL: https://www.ijtsrd.com/management/business-environment/48007/social-sustainability-disclosures-and-performance-of-ict-firms-in-nigeria-an-independent-and-joint-effect-analysis/obiora-fabian-c
This study examines empirically the relationship between corporate social responsibility and financial performance of some selected banks in Nigeria with the use of secondary data, sourced from six (6) selected banks annual reports and accounts using Judgemental sampling in a population of fifteen (15) Banks. Financial summary between “2002-2011” i.e. ten (10) years period and NSE FACT Book were used to obtain data. The objective of this study is to examine the impact of banks financial performance on Corporate Social Responsibility. The study utilized multiple regressions for the analysis of collected data, findings from the analysis of selected banks show that financial performance (PAT, ROCE, EPS) have significant positive impact on corporate social responsibility, and the collinearity test show that there is no Multicollinearity between the independents variables. The Independent Variables are PAT, ROE, ROA, EPS and ROCE which constitute indicators of banks financial performance while the Dependent variables are Philanthropic, Economic, Legal and Ethical Responsibilities (CSR). It is recommended that Nigerian banks should embrace the culture of CSR and government should established laws and regulations to oblige financial institutions or rather banks in Nigeria to give adequate attention to social responsibility, social accounting and put in place strong mechanisms and institutions to monitor compliance and if possible determine the quantum amount of charitable contribution to be reported in their annual reports and accounts by providing index or range.
Imperative of Environmental Cost on Equity and Assets of Quoted Manufacturing...ijtsrd
This study examine the imperative of environmental cost on equity and assets of quoted manufacturing firms in Nigeria. The study adopts ex post facto, content analysis and regression research design. The research adopts secondary source of data in obtaining all the data needed for the study, extracted from the audited financial statements of the sampled manufacturing firms, which is meticulously examined and relevant data extracted from the period of 2011 2018 for analysis, in line with the main objective. Hypothesis is tested and the results reveals that environmental cost has a significant effect on return on equity and return on assets of quoted manufacturing firms in Nigeria. In consonance with this study's findings, it is recommended that, Firms in Nigeria should invest reasonable amount on environmental issues and report same in their financial reports for the various stakeholders to see. This will create a good relationship with the host community which will enable growth in production and increase in turnover. Dr. Odogu, Laime Isaac | Dadiowei, Opritari Maxwell "Imperative of Environmental Cost on Equity and Assets of Quoted Manufacturing Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-4, August 2023, URL: https://www.ijtsrd.com/papers/ijtsrd59695.pdf Paper Url:https://www.ijtsrd.com/humanities-and-the-arts/education/59695/imperative-of-environmental-cost-on-equity-and-assets-of-quoted-manufacturing-firms-in-nigeria/dr-odogu-laime-isaac
Addressing Sustainability Exposures through Corporate Social Responsibility i...ijtsrd
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. Bassey Ekpo | Emmanuel E. Okon | Sunny B. Beredugo "Addressing Sustainability Exposures through Corporate Social Responsibility in Nigeria: An International Perspective" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-5 , August 2019, URL: https://www.ijtsrd.com/papers/ijtsrd26644.pdfPaper URL: https://www.ijtsrd.com/management/other/26644/addressing-sustainability-exposures-through-corporate-social-responsibility-in-nigeria-an-international-perspective/bassey-ekpo
Environmental Sustainability Accounting and the Performance of Oil and Gas Co...ijtsrd
This research paper seeks to establish Environmental sustainability Accounting and the performance of Oil and Gas Companies in Rivers State, Nigeria. To achieve the objective of the study, hypotheses were formulated, and a review of related literature was made. The hypotheses were tested using multiple regression analysis with the aid of E View, using a 5 level of significance. Based on the findings of this study, we conclude that the disclosure of human resources disclosure and environmental sustainability disclosure significantly affect the financial performance of oil and gas companies in Rivers State. It was recommended among others that the government should put in place suitable legislation for all companies to make adequate disclosure of their activities to the Environment, and firms should formulate and implement environmentally friendly policies. Isaac Laime Odogu | Timinipre Joseph Okpobo "Environmental Sustainability Accounting and the Performance of Oil & Gas Companies in Rivers State, Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-5 , August 2022, URL: https://www.ijtsrd.com/papers/ijtsrd50644.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/50644/environmental-sustainability-accounting-and-the-performance-of-oil-and-gas-companies-in-rivers-state-nigeria/isaac-laime-odogu
Triple Bottom Line Accounting and How it Affects the Performance of Quoted Ag...ijtsrd
This study is to ascertain triple bottom line accounting and how it affects the performance of quoted agricultural product firms in Nigeria. The study adopted a cross sectional research design. We examined the inter relationship among variables using data obtained from Nigeria Stock Exchange on a cross section of the performance of quoted agricultural firms in specific periods of 2016 to 2020. A total of two hypotheses was formulated, and analyzed using multiple regression with the adoption of fixed effect or least square dummy variable LSDV model. From our findings, Triple Bottom Line Accounting jointly has significant influence on the performance of quoted agricultural product firms in Nigeria. It was established that Economic Cost EC and Environmental Cost EVC have a positive and significant effect on the variables of the performance of quoted agricultural product firms in Nigeria while Social Cost has positive and non significant effect on the variable of the performance of quoted agricultural product firms in Nigeria. Recommendations were made that government, as the custodian and protector of the society, and the environment, should help put in place some guidelines for manufacturers to contribute to their environment and the society at large. Similarly, managers should adopt triple bottom line as a guide to report to stakeholder on the allocation of benefits not only to shareholders but to other stakeholders. Dr. Odogu Laime Isaac "Triple Bottom Line Accounting and How it Affects the Performance of Quoted Agricultural Product Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-3 , June 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd58570.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/58570/triple-bottom-line-accounting-and-how-it-affects-the-performance-of-quoted-agricultural-product-firms-in-nigeria/dr-odogu-laime-isaac
Firm Attributes and Environmental Disclosure of Energy Corporations in Nigeriaijtsrd
The study investigated the relationship between firm attributes and environmental disclosure among energy corporations in Nigeria. The research utilized a causal comparative research design, focusing on energy corporations listed on the Nigerian Exchange Group NEG from 2013 to 2022. The sample included nine quoted firms primarily operating in the oil and gas, utility, and natural resource sectors. Secondary data from annual reports and financial statements of selected energy firms were used, and the Multiple Linear Regression Approach established the causal relationship between firm attributes and environmental disclosure. The findings revealed that larger and older firms faced challenges in providing detailed environmental information due to operational complexity and established reporting practices. However, firm leverage did not significantly impact environmental disclosure. The study offers valuable insights for enhancing environmental reporting and transparency among larger and older firms to meet stakeholder expectations and promote sustainability. Policymakers can utilize these findings to devise regulatory frameworks and incentives encouraging better environmental disclosure and fostering sustainable practices in the energy industry and beyond, ultimately positioning companies as leaders in the pursuit of a sustainable and profitable future. Jerry Chukwuebuka Orajekwe | Okenwa Cy Ogbodo "Firm Attributes and Environmental Disclosure of Energy Corporations in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-4, August 2023, URL: https://www.ijtsrd.com/papers/ijtsrd59698.pdf Paper Url:https://www.ijtsrd.com/management/accounting-and-finance/59698/firm-attributes-and-environmental-disclosure-of-energy-corporations-in-nigeria/jerry-chukwuebuka-orajekwe
triple bottom line accounting on financial performance of quoted industrial g...ijtsrd
This study examines Triple Bottom Line Accounting on Financial Performance of Quoted Industrial Goods Production firms in Nigeria. The sample comprises of 11 manufacturing firms Quoted on the Nigerian stock exchange NSE , covering the period of 2013 to 2017 five years. The combination of 11 firms for a five years period provides a balanced panel of observations for analysis using a cross sectional and ex post facto research design. Triple Bottom Line Accounting measures, are Economic cost, Social cost, and Environmental cost. Financial Performance measure was Market Value Per Share. The postulated hypotheses were tested, using ordinary least square method of Multiple Regression Analysis. The empirical results states that, the r squared of 0.38 suggest that our regression model, which regressed Triple Bottom Line Accounting indicators on Financial Performance of Quoted Industrial Goods Production Firms in Nigeria is well fitted. The outcome is 38 and the probability value of f statistics is significant at 1 supporting the credibility of the regression equation. This shows the ability of the selected explanatory variables to predict the changes that occur in Financial Performance of quoted industrial goods production firms in Nigeria. Based on the above findings, we recommend that, regulatory authorities, such as the Financial Reporting Council FRC , Nigeria Stock Exchange NSE and Securities and Exchange Commission SEC to issue out necessary compliance directives and improve their compliance monitoring mechanisms to ensure a reasonable level of compliance by all companies to present their account reports in compliance with triple bottom line accounting pattern. Laime Isaac Odogu | Pereowei Anderson Obalakumo | Timinipre Joseph Okpobo "Triple Bottom Line Accounting on Financial Performance of Quoted Industrial Goods Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-5 , August 2020, URL: https://www.ijtsrd.com/papers/ijtsrd31844.pdf Paper Url :https://www.ijtsrd.com/management/accounting-and-finance/31844/triple-bottom-line-accounting-on-financial-performance-of-quoted-industrial-goods-firms-in-nigeria/laime-isaac-odogu
Institutional Ownership and Governance Reporting of Quoted Manufacturing Comp...ijtsrd
This study assess the relationship between Institutional Ownership and Governance Reporting of quoted Manufacturing Companies in Nigeria from 2008 2020. The study adopted Ex post facto research design while the panel data sets were analyzed using Descriptive Statistics, The study employed secondary data extracted from Nigeria Stock Exchange fact books, annual reports and accounts, stand alone sustainability reports of sample firms. Institutional Ownership and Governance Reporting t Statistic = 10.46036 p value = 0.0000 0.05 of quoted manufacturing companies in Nigeria at 5 level of significance. It was recommended the study recommended that the relationship between Institutional shareholders and sustainability reporting should be sustained in order to strengthen firms with higher growth opportunities. Aniefor, Sunday Jones | Ekwueme, Chizoba M. "Institutional Ownership and Governance Reporting of Quoted Manufacturing Companies in Nigeria from 2008-2020" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-1 , December 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47831.pdf Paper URL: https://www.ijtsrd.com/management/other/47831/institutional-ownership-and-governance-reporting-of-quoted-manufacturing-companies-in-nigeria-from-20082020/aniefor-sunday-jones
Effect of Corporate Social Responsibility on Financial Performance of Listed ...ijtsrd
This study examined the effect of corporate social responsibility on financial performance of Oil and Gas Companies listed on Nigeria Stock Exchange. Ten 10 listed oil and gas firms constituted the sample size of this study between 2010 and 2020. Ex Post facto research design was adopted while secondary data were extracted from the annual reports and accounts of the sampled firms and were analysed using E Views 10.0 statistical software. The study employed inferential statistics using Pearson correlation and Panel Least Square PLS regression analysis. Three hypotheses were formulated and statistically tested at 5 per cent level of significance using regression analysis. Findings from the empirical analysis showed that ethical social responsibility has a significant and positive effect on return on assets economic social responsibility has a significant and positive effect on net profit margin legal social responsibility has significant and positive effect on return on capital employed of listed oils and gas firms in Nigeria at 5 level of significance respectively. The study recommended amongst others that oil and gas firms should comply with the environmental laws of the nation for improved and sustainable performance. Ekweozor, Maryrose Ada | Ogbodo, Okenwa Cyprian | Amahalu, Nestor Ndubuisi "Effect of Corporate Social Responsibility on Financial Performance of Listed Oil and Gas Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-2 , February 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49224.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49224/effect-of-corporate-social-responsibility-on-financial-performance-of-listed-oil-and-gas-firms-in-nigeria/ekweozor-maryrose-ada
Sustainability Environmental Disclosure and Financial Performance of Oil and ...ijtsrd
This study determined whether sustainability environmental disclosure affect financial performance of oil and gas companies in Nigeria. Specific objectives include to determine the effect of pollution control disclosure and on financial performance of oil and gas companies in Nigeria evaluate the effect of recycling disclosure on financial performance of oil and gas companies in Nigeria and examine the effect of restoration disclosure on financial performance of oil and gas companies in Nigeria. Ex post facto research design was adopted for the study. The population of this study covered the nine quoted oil and gas on the Nigerian Stock Exchange. Data were collected from annual accounts of these nine quoted oil and gas and the formulated hypotheses were tested using regression analysis with aid of E view 9.0. The study found that Environmental protection disclosure has positive but not significant effect on financial performance of oil and gas companies in Nigeria Pollution control disclosure has no positive and significant effect on financial performance of oil and gas companies in Nigeria Recycling disclosure has positive but not significantly affect financial performance of oil and gas companies in Nigeria Restoration disclosure has no positive and significant effect on financial performance of oil and gas companies in Nigeria. Based on the findings, the study recommended among others that firm should reduce their spending on environmental protection or make it cost effective in other to increase firms’ return on assets. Okafor, Godson Ikechukwu | Anichebe A. S | Emeka-Nwokeji N. A | Agubata N. S "Sustainability Environmental Disclosure and Financial Performance of Oil and Gas Companies in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-2 , February 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49135.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49135/sustainability-environmental-disclosure-and-financial-performance-of-oil-and-gas-companies-in-nigeria/okafor-godson-ikechukwu
The objective of the study is to examined Corporate Social Responsibility Disclosure in quoted money deposit
Banks in Nigeria. The research design used for this study is historical research design. The design was used so as to
capture relevant information from annual financial statement of quoted companies. The population of the study
consists of Twenty one (21) deposit money banks in Nigeria and a sample of eight commercial banks was randomly
selected using convenient sampling technique. Data were analyzed using ordinary least squares regression. The
findings of this research indicate an existence of negative relationship between firm complexity and environmental
disclosed in the Nigerian banking sector. It also indicates the existence of positive relationship between earnings and
CSR disclosure in the Nigerian banking sector and that bank size was negatively related to the extent of corporate
social responsibility disclosure by Nigerian banks. The implication of these findings is that as bank increase its
activities they should also be concern with the well-being of the environment which they operate. Finally, the study
recommends that banks should focus on activities that will synchronize its corporate goals with the sustainability of
the environment
Green Accounting and Firm Performance in NigeriaYogeshIJTSRD
This study examines the impact of green accounting on firm performance in Nigeria. TobinQ was use to measure the firm value. The study selected 72 manufacturing firms listed on the Nigerian Stock Exchange that disclosed green accounting information in line with GRI 4. Ex post facto research design was used and secondary data were collected from annual report of sampled firms from 2012 2019. The data were analyzed with descriptive statistics and correlation analysis while pooled ordinary least squared regression was employed to test formulated hypotheses. From the analysis it was discovered that material and energy disclosure have positive and significant effect on firm performance. Based on these findings, the study recommends that company’s should develop policy concerning materials used to produce and package company’s primary product and services during the reporting period and firms should also make their operation more sustainable by reporting on their energy consumption and energy efficiency policy being aware of it’s in becoming accountable and responsible. Okoli Pamela. C | Onuora J. K. J | Emeka- Nwokeji, N. A "Green Accounting and Firm Performance in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd45057.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/45057/green-accounting-and-firm-performance-in-nigeria/okoli-pamela-c
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11.corporate social responsibility disclosures by environmentally visible corporations
1. European Journal of Business and Management www.iiste.org
ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online)
Vol 3, No.9, 2011
Corporate Social Responsibility Disclosures by
Environmentally Visible Corporations: A Study of Selected
Firms in Nigeria
Uwuigbe, Uwalomwa
Dept. of Accounting, School of Business
College of College of Development Studies
Covenant University, Ota, Ogun State; Nigeria
Email: alaiwu2003@yahoo.com
Uwuigbe, Olubukunola
Dept. of Accounting, School of Business
College of College of Development Studies
Covenant University, Ota, Ogun State; Nigeria
Email: bukkyoau@yahoo.com
Ajayi, Anijesushola .O.
Dept. of Accounting, School of Business
College of College of Development Studies
Covenant University, Ota, Ogun State; Nigeria
Email: anijrebranded@gmail.com
Abstract
This study basically investigates the association between corporate environmental visibility and the level of
corporate social responsibility disclosures among listed firms in Nigeria. The attribute or proxy used as a
measure for environmental visibility in this study is size and it is measured by the total asset of the selected
firms. To achieve the objective of this study, a total of 30 selected listed firms in the Nigerian stock
exchange market were used. Also, the study critically developed and utilized a disclosure index to measure
the extent of corporate social responsibility disclosure made by companies in their corporate annual reports
for the period 2006-2010. The simple regression analysis was used to test the research propositions in this
study. The study observed that there is a significant association between the corporate environmental
visibility and the level of corporate social responsibility disclosures among listed firms in Nigeria. This
finding further revealed that environmentally visible firms disclose more environmental information in
their annual reports in order to legitimate their operations and to avoid political costs derived from public
scrutiny.
Keywords: corporate disclosure, Environmental visibility, corporate social responsibility, Size
1 Introduction
Firms’ participation in Corporate Social Responsibility (CSR) can be explained using various motivational
bases. These motivations can be broadly classified into strategic and altruistic (Campbell et al., 1999),
thereby positioning the economic motives for CSR involvement (Donaldson and Preston, 1995), alongside
moral ones. In practical terms both scientific evidence (Orlitzky et al., 2003), and consumer reaction have
signalled to firms that their participation in CSR is likely to be rewarded, resulting in improved
performance. CSR participation can enhance various stakeholder relations (McWilliams and Siegel, 2001),
thereby reducing the firm’s business risk (Boutin-Dufresne and Savaria, 2004). For these reasons, the
strategic value of CSR is becoming increasingly recognized.
The concept of corporate social responsibility emerged in the early 20th century in the U.S. It is mainly
about whether a corporation should be responsible for its stakeholders, including its customers,
shareholders, employees, suppliers and the community. Although the subject of CSR was proposed in the
early 20th century, it was never attached with great importance until an outbreak of a series of events,
including the Enron fraud, at the end of 2001, which highlighted the issue of corporate governance, as well
as the Coca-cola bottle pollution incident in India highlighting environmental issues of water resource
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2. European Journal of Business and Management www.iiste.org
ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online)
Vol 3, No.9, 2011
protection and the tainted milk incident involving the Japanese Snow Brand Diary Company in 2000. Such
scandals involving major enterprises suggest that more stakeholders will suffer if CSR is not sufficiently
recognized. In addition, various firm-level attributes are likely to affect firm CSR participation, and
understanding these effects is essential, as firms attempt to derive strategic value from CSR.
To this end, therefore this study aims to extend the body of existing literature by examining the relationship
between corporate environmental visibility and the level of corporate social responsibility disclosures
among listed firms in Nigeria. In the light of this objective, the remaining part of this study is organized as
follows: following the theoretical framework is the literature review and hypothesis development. This is
closely followed the methodology section which presents our econometric model and preliminary empirical
evidence. Finally, the last section summarizes the main findings of the study with discussion of
implications for future research.
1.1 Scope of Study
This study basically investigates the association between corporate environmental visibility and the level of
corporate social responsibility disclosures among listed firms in Nigeria. Some of the attributes of
environmental visibility used in this study include: size of firms, profitability and board size. To achieve
this objective, the corporate annual reports for the period 2006-2010 were analyzed. In addition, the study
considered a total of 30 listed firms in the aforementioned industries. The choice of these industries arises
based on their direct or indirect contribution to environmental pollution.
1.1.1 Corporate Social Responsibility Literature
Engaging in business activities today is not like doing it in the past ten or twenty years ago. With the rapid
advances in information and technology, globalization and liberalization; businesses are faced with stiff
challenges to survive and maintain a competitive edge. CSR is a concept that has attracted worldwide
attention and acquired a new resonance in the global economy (Jamali, 2006). Heightened interest in CSR
in recent years has stemmed from the advent of globalization and international trade, which have reflected
in increased business complexity and new demands for enhanced transparency and corporate citizenship.
Moreover, while governments have traditionally assumed sole responsibility for the improvement of the
living conditions of the population, society’s needs have exceeded the capabilities of governments to fulfill
them (Jamali, 2006). In this context, the spotlight is turning to focus on the role of business in society, and
companies are seeking to differentiate themselves through engagement in what is referred to as CSR.
Corporate social responsibility according to the World Business Council for Sustainable Development
(2001) is defined as the commitment of business to contribute to sustainable economic development,
working with employees, their families and the local communities. It is described as a set of policies,
practices, and programs that are integrated throughout business operations and decision-making processes,
and intended to ensure the company maximizes the positive impacts of its operations on society (Business
for Social Responsibility, 2003). This concept assumes that an entity is influenced by and, in turn, has
influence upon the society in which it operates (Deegan 2002). It is seen as a mechanism whereby
companies disclose the corporate social and environmental aspects of their corporate activities to their
stakeholders.
1.1.2 Theoretical Framework
Businesses in the form of corporations operate within the framework of a social systems (Gray, Owen and
Adams, 1995); and thus despite the limited mandatory reporting requirements, literatures on corporate
social disclosures suggests that an increasing number of companies in developed economies are now
providing corporate social responsibility disclosures at varying levels. There are different theoretical
frameworks used as a motivation to explain why companies may provide voluntary disclosure. In an
influential review of the corporate environmental reporting literatures, Gray, Kouhy and Lavers (1995a)
categorized much of the extant research literatures on corporation environmental reporting into three
overlapping theoretical perspectives which includes the stakeholder theory, legitimacy theory and the
political economy theory take a system perspective, recognizing that businesses interact with and affect
entities beyond their artificial boundaries. Gray et al. (1995a:67) argued that these theories should be seen
not as a competitive explanation but as a source of interpretation of different factors at different levels of
resolution. To this end therefore, this paper adopts the assumptions of stakeholder theorist as the most
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3. European Journal of Business and Management www.iiste.org
ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online)
Vol 3, No.9, 2011
useful framework in explaining the association between corporate environmental visibility and the level of
corporate social responsibility disclosures among listed firms in Nigeria since this theory provides an
avenue for organisations to show a good corporate image to its stakeholders. This theory according to
Watts & Zimmerman (1978) assumes that disclosure on social and environmental information by an
organisation is as a result of the pressure from stakeholders such as communities, customers, employees,
environment, shareholders and suppliers. The basic proposition of this stakeholder theory is that a firm’s
success is dependent upon the successful management of all the relationships that a firm has with its
stakeholders. The stakeholder theory asserts that corporation’s continued existence requires the support of
the stakeholders and their approval must be sought and the activities of the corporation adjusted to gain that
approval (Chan, 1996). The more powerful the stakeholders, the more the company must adapt. This theory
concludes that CSR is a way to show a good image to these stakeholders to boost long-term profits because
it would help to retain existing customers and attract new ones.
1.2 Literature Review and Development of Hypothesis
To the author’s best knowledge, there is a dearth of literature that looked that the association between
corporate environmental visibility and the level of corporate social responsibility disclosures among listed
firms in Nigeria. However, some research similar to that undertaken by this study may be found in
international accounting literature. For example, Gray et al (1987) claim that profitability is not related to
CSR in the same period, but may be related to lagged profits. Other earlier studies that failed to find any
positive relationship between profitability and amount disclosed include Hackston and Milne (1996);
Pattern (1991); In Malaysia, it is also found that the relationship between social involvement and
profitability is not significant (Mohamed, 1999; Mohamad & Ahmad, 2001) In contrast, Abbot and Monsen
(1979), indicate that there is positive correlation between amount of disclosure and profitability. This
means that companies are more likely to disclose social responsibility expenditures when their financial
statements indicate favorable financial performance. In addition, Inchausti (1997) argues that managers of
very profitable companies would use external information in order to obtain personal advantages such as
continuance of their positions and compensation arrangements, which provides some agency notion in this
variable. On the other hand, Holmes (1976) observed that profitability was not an important feature in the
thinking of management in social involvement. He argues that corporate involvement in social
responsibility is because of three main reasons; matching of social need to corporate skill, need or ability to
help, the seriousness of the social need and the interest of top executives.
Similarly relating to firms’ visibility, Spicer (1978) suggests firm size as a factor influencing pollution
control, as larger companies had a better record in this regard than smaller firms. Watts and Zimmerman
(1978) argue that because political costs reduce management wealth, companies attempt to reduce costs by
such devices as social disclosure campaigns. Cowen, Ferreri and Parker (1987) found out that larger
corporations tend to disclose more information because larger corporations are highly visible, make greater
impact to the society, and have more shareholders who might be concerned with social activities
undertaken by corporations. Other studies which found similar findings include: Trotman and Bradley
(1981); Cowen et.al. (1987); Hackston and Milne (1996) which concluded that size is an explanatory
variable, insomuch as their findings indicated that firms supplying information on social responsibility are
of a larger size, are more concerned with longer-term events, and have a positive systematic risk. However,
the findings of the above studies are contradicted by environmental disclosure. Halme and Huse (1997)
conducted a study on annual report for the year 1992 from Scandinavian countries (Sweden, Finland, Spain
and Norway) and found no significant relationship between environmental reporting and companies’ size.
Based on these prior studies identified above, it is observed that there is a dearth of literature that
investigated corporate social environmental sustainability reporting and firm performance within the
Nigerian context. To this end, guided by the stakeholder theory this research is therefore a humble attempt
to fill this gap.
1.2.1 Hypothesis Development
With the mixed result provided by prior researches and the persistent call for more research in this area of
study; coupled with the dearth of literature in this area of accounting in a developing country like Nigeria,
the research hypothesis for this study is stated below.
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4. European Journal of Business and Management www.iiste.org
ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online)
Vol 3, No.9, 2011
HO: there is no significant association between corporate environmental visibility and the level of
corporate social responsibility disclosures among listed firms in Nigeria.
H1: there is a significant association between corporate environmental visibility and the level of
corporate social responsibility disclosures among listed firms in Nigeria.
Measuring Corporate Social Responsibility Disclosure and Corporate Environmental Visibility
This study in order to measure corporate social responsibility disclosure employs the Kinder Lydenberg
Domini (KLD) scoring scheme and the content analysis method of data collection. For this study, a score of
(1) was awarded if an item was reported; otherwise a score of (0) was awarded. Finally, an environmental
disclosure index (EDI) was developed with 20 attributes. Consequently, a firm could score a maximum of
20 points and a minimum of 0. The formula for calculating the reporting scores by using the environmental
disclosure index (attributes) is expressed in a functional form below:
20
RS = Σdi
i=1
Where:
RS = Reporting Score
di = 1 if the item is reported and 0 if the item is not reported
i = 1, 2, 3.... 20.
1.2.2 METHODOLOGY
Sample selection
This study is empirical in nature and it basically seek to investigate whether there is a significant
association between corporate environmental visibility (proxied by size) and the level of corporate social
responsibility disclosures among listed firms in Nigeria. To achieve this objective, the corporate annual
reports for the period 2006-2010 were analyzed. In addition, in line with Kerjecie and Morgan (1970) in
Amadi (2005:118), a minimum of 5% of a defined population is considered an appropriate sample size in
making a generalization. To this end therefore, using the judgmental sampling technique; a total of 30 listed
firms operating in high profile industries as identified by Sembiring, 2005; Henry, 2001; Utomo, 2001. This
selection was also based on the nature in which the selected firms visibly pollute the environment in which
they operate.
Model Specification:
The following model is used to examine association between corporate environmental visibility (proxied by
size) and the level of corporate social responsibility disclosures among listed firms in Nigeria.
CSRDt = f(SIZEt,Ut) ---------------------------------------------------------------- (1)
This can be written in explicit form as:
CSRDt = β0 + β1SIZEt + Ut------------------------------------------------------------- (2)
Where:
CSRD = Corporate Social Responsibility Disclosure (which is the dependent variable)
SIZE = It is the logarithm of total assets for each of the selected listed firms
U = Stochastic or disturbance term.
β0 = Constant or Intercept.
β1 = Coefficients to be estimated or the Coefficients of slope parameters.
t = Time dimension of the Variables
The expected signs of the coefficients (a priori expectations) are such that β1 > 0. Furthermore to establish
the relationship between the variables, correlation analysis was performed using the Pearson correlation.
Also, regression analysis was used to perform: normality test, goodness of fit test, f- test and t-test.
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5. European Journal of Business and Management www.iiste.org
ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online)
Vol 3, No.9, 2011
1.3 Empirical Findings
Firstly, a marathon review of the findings in descriptive statistics as depicted in table (1) shows that from
an industry perspective, firms in the brewery and building material industry have a high level of corporate
social disclosure compared to other industries. This is due to their high compliance level to corporate social
disclosure and commitment to a sustainable environment in which they operate. Secondly, analysis of the
Pearson correlation analysis result as presented in table (2) indicates that there is a positive correlation
between corporate environmental visibility (as proxied by size using total asset) and the level corporate
social responsibility disclosure for the selected firms and it is significant at .001level. This results indicates
that firms size do play a very significant role in the level of corporate social responsibility disclosure. That
is, environmentally visible corporations tend to be more environmental friendly.
Also, result for the goodness of fit test as shown in table (3) present an adjusted R2 value of about 29%.
This in a nutshell means that the value of the dependent variable can be explained by 29% of the
independent variables. This value can be considered sufficient because corporate social responsibility
disclosure is influenced by factors beside firms’ size. However, while the result for the F- test as reflected
in table (4) suggests clearly that simultaneously the explanatory variable (proxied by size) is significantly
associated with the dependent variable (CSRD). A marathon review of the of the regression analysis results
as shown in table (5) below indicates that consistent with our a priori expectation, a significant positive
association does exist between environmentally visible firms (as proxied by size using total asset) and the
level of corporate social responsibility disclosure. This result particularly corroborates or supports the
several previous researches done by Trotman and Bradley (1981), Hackston and Milne (1996), Adams et.al
(1998), cited in Sembiring (2005) which stated that company size proxied in total asset will influence the
level of company’s social responsibility disclosure. The implication of this result is that the larger the size
of a firm, the more they can afford to invest their resources into corporate environmental technologies and
management that is environmentally friendly since they tend to be more concerned with the company’s
corporate environmental reputation and corporate image while at the same time being visible to external
stakeholders who demand higher corporate social environmental performance. In addition, larger
companies or corporations that are highly visible are more susceptible to inquiry from stakeholder groups
since they are highly visible to external groups and are more vulnerable to adverse reactions among them.
In essence, it is more likely that larger, more visible companies will consider corporate social responsibility
activities and their disclosure as a way of enhancing their corporate reputation/corporate image. This result
further supports the work of (Spicer, 1978; Freedman & Jaggi, 1986) and also with the positive accounting
theory of Watts & Zimmerman (1986) which basically states that larger companies are more exposed to
media attention and therefore is expected to act more socially responsible.
1.4 Conclusions and Recommendations
The empirical research shows that generally, the level of corporate social responsibility disclosures among
the selected listed companies in Nigeria is to a large extent considered as low and is still at its embryonic
stage. However, in line with the findings provided by (Spicer, 1978; Trotman and Bradley, 1981; Ullmann,
1985; Cowen, Ferreri and Parker, 1987 and Sarumpaet, 2005), this study observed that there is a significant
positive relationship between the size of firms and the level of corporate social responsibility disclosures.
That is the larger the size of a company, the more likely such a firm is willing to afford to invest in more
environmentally friendly technology and management. The paper consequently concludes that the
influence of company size to corporate social responsibility disclosures is quite predictable as it is argued
that big companies can afford to invest in more environmentally friendly technology and management.
Since they are more susceptible to inquiry from stakeholder groups and are highly visible to external
groups and are more vulnerable to adverse reactions among them. Finally, to add to these findings this
paper therefore calls for further longitudinal studies that will provide insights into some reporting patterns
among listed firms in the country.
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Appendices:
Table 1 Descriptive Statistics
Selected Industry N Range Minimum Maximum Mean Std. Deviation
Health Care/Pharmaceutical 5 3.20 12.20 15.40 13.4800 1.37550
Breweries 5 25.80 30.60 56.40 45.3200 12.41982
Petroleum (Marketing) 5 12.00 17.60 29.60 22.5600 4.35293
Chemical & Paints 5 15.80 31.40 47.20 39.5200 6.01099
Agricultural /Agro-Allied 5 18.40 11.20 29.60 20.4400 6.74151
Building Material 5 11.20 37.60 48.80 42.0400 4.17229
Valid N (listwise) 5
Source: (Annual Report, 2006-2010)
Table 2: Pearson Correlations for Selected Listed Firms in Nigeria
CSRD Size
CSRD Pearson Correlation 1 .559(**)
Sig. (2-tailed) .001
N 30 30
Size Pearson Correlation .559(**) 1
Sig. (2-tailed) .001
N 30 30
** Correlation is significant at the 0.01 level (2-tailed).
* Correlation is significant at the 0.05 level (2-tailed).
Table 3: Model Summary
Change Statistics
Adjusted Std. Error of R Square Sig
Model R R R Square the Estimate Change F change df1 df2 F Change
Square
1 .559a .313 .288 11.65788 .313 12.739 1 28 .001
a. Predictors: (Constant), Size
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Table 4: ANOVAb
Model Sum of Squares Df Mean Square F Sig.
1 Regression 1731.297 1
Residual 1731.297
3805.375 28 12.739 .001a
Total 135.906
5536.672 29
a. Predictors: (Constant), Size
b. Dependent Variable: EDISC
Table 5: Coefficientsb
Unstandardized Coefficients Standardized
Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 26.209 2.453 10.685 .000
Size 2.333 .654 .559 3.569 .001
a. Dependent Variable: CSRD
Table 6: Listed Companies and Averaged CSRD Total Assets and Turnover for the Period 2006-2010
S/N List of selected listed companies Selected Industry CSRD NLOG TA
1 BCN PLC 14.4 0.006718
2 Evans Medical Plc Health 12.4 0.0031885
3 G S K Consumer Plc Care/Pharmaceutical 15.4 0.0428387
4 May and Baker Nig. Plc 12.2 0.0028588
5 Pharma - Deko Plc 13 0.0185419
6 Guinness Nigeria Plc 56.4 1.1968124
7 Nigerian Breweries Plc 55 12.069921
8 Jos International Breweries Plc Breweries 51.4 3.0628616
9 Champion Breweries Plc 30.6 1.1296786
10 International Breweries Plc 33.2 1.5078015
11 African Petroleum Plc 29.6 1.2063954
12 Chevron Oil Nigeria Plc 21.6 0.1023528
13 Mobile Oil Nigeria Plc Petroleum (Marketing) 22.2 0.4913282
14 Oando Plc 17.6 0.0582528
15 Total Nigeria Plc 21.8 0.1897778
16 African Paints (Nigeria) Plc 31.4 0.1416767
17 Berger Paints Plc 36.8 1.5544212
18 Chemical & Allied Products Plc Chemical & Paints 43 0.4095688
19 D N Meyer Plc 39.2 0.2123398
20 Nigerian - German Chemical Plc 47.2 0.1212464
21 Okitipupa Oil Palm Plc 11.2 0.0872083
22 Presco Plc 29.6 1.1847695
23 Okomu Oil Palm Plc Agricultural /Agro-Allied 21.6 1.2119428
24 Ellah - Lakes Plc 17.6 1.4289585
25 Livestock Feeds Plc 22.2 1.2382999
26 Ashaka Cement Company Plc 48.8 10.613126
27 Benue Cement Company Plc (BCC) 37.6 0.1564444
28 Lafarge West African Portland Cement Plc Building Material 41.2 6.4197687
29 Cement Company of Northern (Nigeria) 42.4
Plc 9.8785656
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30 Ceramic Manufacturers Nigeria Plc 40.2 0.2012487
Sources: Annual Report (2006-2010)
Table 7: Twenty Testable Environmental Disclosure Items
S/ Environment Energy Research & Development Employee Health and Safety
N
1 Environmental Firms energy policies Investment in research on Disclosing accident statistics
pollution renewal technology
2 Conservation of Disclosing energy Environmental education Reducing or eliminating pollutants,
natural resources savings irritants, or hazards in the work
environment
3 Environmental Reduction in energy Environmental research Promoting employee safety and
management/ consumption physical or mental health
Environmental
policies
4 Recycling plant of Received awards or Waste Disclosing benefits from increased
waste products penalties management/reduction and health and safety expenditure
recycling technology
5 Air emission Disclosing increased Research on new method Complying with health and safety
information energy of production standards and regulations and
efficiency products Establishment of Educational
Institution
Source: (Hackston & Milne, 1996; Milne & Adler, 1999)
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