CORPORATE SOCIAL RESPONSIBILITY AND PERFORMANCE IN NIGERIAN DEPOSIT MONEY BANKS

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Date
2011-08
Authors
ESU, Etim
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Abstract
ABSTRACT The study entitled “Corporate Social Responsibility and Performance in Nigerian Deposit Money Bank” was designed to examine the impact of Corporate Social Responsibility (CSR) on the performance of Nigerian Deposit Money Bank. Three research hypotheses were formulated in a null form. The aim was to examine to what extent CSR proxies vis-a-vis Community Corporate Social Responsibility (CCSR), Charity Contribution (CC) & Human Resources Development (HRM) have impacted on the performance variable Return On Equity (ROE). The population of the study comprises all the banks that survived the recapitalization exercise. A sample of seven banks was selected using judgmental approach. This approach seemed appropriate in selecting the sample size since set of criteria were laid down and is only those that met the conditions were selected. The study adopted descriptive research design as a research method. A set of model was formulated to address the stated problem. Multiple regression models were used to test the hypotheses at 5% significance level. All the hypotheses were rejected as all the proxies(independent variables) were found to have statistical significant impact on the performance variables at 5% significance level. The study recommends that a dialogue should be made with the business world and other stakeholders in determining common standards, reporting mechanisms and the extent to which they should be responsible.
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BEING A THESIS SUBMITTED TO THE POSTGRADUATE SCHOOL, AHMADU BELLO UNIVERSITY, ZARIA IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF THE DEGREE OF MASTER OF SCIENCE IN ACCOUNTING AND FINANCE (M.SC)
Keywords
CORPORATE,, SOCIAL,, RESPONSIBILITY,, PERFORMANCE,, NIGERIAN,, DEPOSIT,, MONEY,, BANKS
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