The Impact of Corporate Social Responsibility Initiative on Company Bottomline (2008 - 2017)

 ABSTRACT  

This study empirically examines the impact of Corporate Social Responsibility Initiative on Company bottom line The main objective was to examine its impact and as well as to investigate Corporate Social Responsibility (CSR), profitability of bottom line of listed companies on Nigeria Stock Exchange (NSE). To achieve these objectives, data was sourced from financial statements and company’s annual reports selected manufacturing firms in Nigeria for the period 2008 to 2017. Ratios values were then computed from the figures as reported in the annual reports.  The data collected were analyzed using regression analysis with the aid of Statistical package for Social Sciences (SPSS) version 20.

 The findings indicate that there was a negative significant linear relationship between Return on Asset, CSR expenditure on Health and Community Development as shown by their correlation and level of significant (r = -0.873, -0.836, p-value = 0.000, 0.001, respectively). This also implies that as CSR expenditure on Health and Community Development increases, there will be a corresponding decrease on Return on Asset by over 85%. Hence we recommend that corporate firms should spend reasonable amounts of their income on donation (CSR) as this will in turn lead to increase in their earnings as proposed by triple bottom-line accounting.                                                                                           

TABLE OF CONTENTS

 PAGES

Title i

Abstract ii

Table of content   iii-iiv

CHAPTER ONE 

1.0 Introduction 

1.1 Background of the study  

1.2  Statement of the problem  

1.3 Objective of the study  

1.4  Research Question 

1.5  Statement of Research Hypotheses  

1.6  Significance of Study 

1.7  Scope of Study  

1.8 Delimitation of the study 

1.9 Definition of Terms  

CHAPTER TWO 

2.0  Literature review  

2.1  Introduction   

2.2  Conceptual Framework  

2.3  Theoretical Framework 

2.4  Empirical Framework  

CHAPTER THREE 

3.1  Introduction 

3.2  Research Methodology 

3.3  Data sources and Definitions  

CHAPTER FOUR

4.0  Data analysis and Interpretation  

4.1  Introduction  

4.2  Data Analysis  

4.3  Data Interpretation  

4.4 Testing of Hypotheses 

CHAPTER FIVE 

5.0  Summary, Conclusion and Recommendation   

5.1  Summary of Findings  

5.2  Conclusion  

5.3  Recommendations 

5.4 Contribution to Knowledge

5.5 Suggestion for Study

 Bibliography