DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON BREWERY FIRMS IN NIGERIA

Daniel Uchechukwu Abada, Camillus Nwachukwu Okuma

Abstract


The study examined the determinants of Corporate Social Responsibility Disclosure on Brewery Firms in Nigeria. To be specific, the study examined the influence of firms’ Size, and Return on Assets on Corporate Social Responsibility Disclosure (CSRD) of breweries in Nigeria. The study covered a period of 5 years i.e.2012 – 2015. The data for the study were sourced from the annual reports of listed breweries on Nigerian Stock Exchange (NSE). The application of Descriptive statistics and multiple regression analysis were considered suitable for the study. The findings of the study revealed that all the variables examined have significant and positive influence on Corporate Social Responsibility Disclosure. It was concluded that Corporate Social Responsibility Disclosure contributes greatly to a healthy economic and social life of the community.

Keywords


Breweries, firm size, return on assets, corporate social responsibility disclosure

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References


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