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    STUDIA EUROPAEA - Ediţia nr.2 din 2019  
         
  Articol:   DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE AMONG SELECTED FIRMS IN OIL AND BANKING SECTORS IN NIGERIA.

Autori:  ADEWALE ATANDA OYERINDE.
 
       
         
  Rezumat:  
DOI: 10.24193/subbeuropaea.2019.2.15

Published Online: 2019-12-30
Published Print: 2019-12-30
pp. 307-326
VIEW PDF: FULL PDF

Orientation: Findings have shown that some organizations in Nigeria prefer to be less socially responsible due to the financial implications among others. Analysis of factors that determine corporate social responsibility (CSR) expenditure can shed more light on the reason why this is happening. Objectives: The study investigates the determinants of corporate social responsibility CSR spending among some selected banking and oil firms in Nigeria. Motivation: The continued emergence of different conclusions on the impact of CSR on performances of firms prompted the investigation of factors that influence a firm decision to be socially responsible. Methods: Secondary data approach is used. Nine and seven leading commercial banks and oil/gas firms respectively were selected for the survey. Data on CSR expenditures, return on asset, total asset, leverage, competition, legal environment and inflation are used. Panel data analysis is applied. Results: The results show that all these variables are important determinants of CSR but total asset remains the only factor that exhibit the highest influence on CSR expenditure of the firms. In addition, it was found that there is no significant difference in factors that determine CSR in both banking and oil industries. Significance of the study: The study revealed that the size of organizations is an important factor that affects CSR in both oil and banking sectors therefore, while improving on the efforts to make firms more socially responsible, efforts should be more directed to the smaller firms.

Keywords: corporate social responsibility, total asset, banks, oil firms
 
         
     
         
         
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