With the advent of globalization, societal and economic concern increases; this did not give clear standards or regulations for measuring CSR that has been created by the organization. Thus many problems occur due to the inconsistency in which companies are capable of claiming activities that might not meet the general understanding of CSR initiatives. It may improve their reputation, or in some cases, companies do not have a clear understanding of what CSR means. Furthermore, the impacts of CSR practices on firms’ reputation are not well delineated in the literature. Hence, this study examined the impact of CSR practices and reputation of listed firms in Nigeria. Primary data collected through the use of a structured and validated questionnaire. Cronbach’s alpha reliability coefficients for the constructs ranged from 0.85 to 0.90. The response rate was 98%. Data were analyzed using descriptive and inferential statistics. Findings revealed that corporate social responsibility had a positive and significant effect on business reputation (R2 = 0.43, β = 0.654, t(389) = 15.697, p < 0.05), Business ethics and innovation significantly moderated the relationship between CSR and business reputation (ΔAdj.R2= 0.562, ΔF(3,386) = 167.55, p < 0.05) respectively. The study concluded that corporate social responsibility affects the corporate performance of firms in Nigeria. Recommended that the practice of corporate social responsibility should be intensified by corporate firms to improve on their performance.
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