The social responsibility disclosure has become a widely and persistent debated topic of discussion in the Nigerian academic community given the effects that business environment activities have on employees, communities, clients, society, business associates, shareholders, and environment. The global economic challenges which have hinder effective operation in the deposit money banks to operate thereby reduce their performance. It is against this backdrop that this study examined the effect of social responsibility disclosure and firm performance in Nigeria. Social responsibility disclosure as the explanatory variables was proxied with environmental disclosure, governance disclosure, human resources disclosure and community disclosure while the response variable is the firm performance. The sampling technique were adopted by the reviewed studies. A mixed approached of data were used (primary and secondary sources of data were extraction from both questionnaires and the annual report and accounts from various studies. Theory and hypotheses were adopted and multiple regressions were used to analysis their data. Based on the reviewed studies, it was established that environmental disclosure and human resources disclosure are insignificant effect on the firm performance, while the governance disclosure has a significant effect on firm performance, while the community disclosure is positive and insignificant influencing firm performance. It is recommended among others that companies should engage the speciality on environment reporting to reduce the performance on the firms. Also, firms should improve by participating in community services for better disclosure the community activities and maintain the current governance disclosure level because has been found empirically to increase the firm performance.
Citation: James George Apochi and Samuel Eniola Agbi (2022) Does Corporate Social Responsibility Influence Firms Performance in Nigeria? European Journal of Accounting, Auditing and Finance Research, Vol.10, No. 9, pp.1-12
Citation: Sunday Amos, Adeusi , Omoniyi Jacob, Eniola and Adeduro Adesola, Ogunmakin (2022) Information and Communication Technology, Board Attributes and Corporate Performance, International Journal of Management Technology, Vol.9, No 1, pp. 1-25
Effectiveness and efficiency are goal congruences that are primacy to the heart of capital users, to achieve these, information communication and technology (ICT) is in the center of gravity that can enhance these goals. Hence, the study investigates empirically the nexus between ICT investment, board traits and corporate performance. Multivariate regression and panel data regression tools are used to dissect the presumed direct link between the firms’ performance (FP), ICT investment and the moderating influence board attributes. The result shows in three fold findings, firstly, there is adverse linked between firms’ performance and ICT investment, secondly, there are also adverse association between board size (BS), board independent(BI) and while on the other side, there are positive link between, nonexecutive directors, board gender diversity (BGD), firm size and firms’ performance, lastly, there are significant improvement of the moderating influence of board size, board independent, BGD on the connection between investment in ICT and firms’ performance, while there is adverse effect on firms’ performance when nonexecutive directors interacts the nexus between investment in ICT and firms’ performance. Thus, the study concludes close monitoring of board traits can bring about enhancement of corporate performance when investing in ICT technologies.