The study examined the effect of corporate social responsibility reporting on financial performance of Oil and Gas companies in Nigeria. Ex post facto research design and content analysis were adapted. A sample of ten oil and gas companies was selected for the study. The hypothesis was tested using linear regression analysis with the aid of E view 9.0. The study revealed that return on capital employed has insignificant effect on corporate social responsibility of Oil and Gas companies in Nigeria. The study recommended that the external users of corporate social responsibility reports such as the shareholders, local communities, employees and other stakeholders should device appropriate channels by which their demands for such reporting can be adequately pressed upon. Ezekwesili, Tochukwu P. | Emeneka, Ogochukwu L "Corporate Social Responsibility Reporting on Performance of Oil and Gas Companies in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47520.pdf Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47520/corporate-social-responsibility-reporting-on-performance-of-oil-and-gas-companies-in-nigeria/ezekwesili-tochukwu-p
International Journal of Trend in Scientific Research and Development (IJTSRD)
Volume 5 Issue 6, September-October 2021 Available Online: www.ijtsrd.com e-ISSN: 2456 – 6470
@ IJTSRD | Unique Paper ID – IJTSRD47520 | Volume – 5 | Issue – 6 | Sep-Oct 2021
Page 855
Corporate Social Responsibility Reporting on
Performance of Oil and Gas Companies in Nigeria
Ezekwesili, Tochukwu P.; Emeneka, Ogochukwu L
Department of Accountancy, Nnamdi Azikiwe University, Awka, Nigeria
ABSTRACT
The study examined the effect of corporate social responsibility
reporting on financial performance of Oil and Gas companies in
Nigeria. Ex post facto research design and content analysis were
adapted. A sample of ten oil and gas companies was selected for the
study. The hypothesis was tested using linear regression analysis with
the aid of E-view 9.0. The study revealed that return on capital
employed has insignificant effect on corporate social responsibility of
Oil and Gas companies in Nigeria. The study recommended that the
external users of corporate social responsibility reports such as the
shareholders, local communities, employees and other stakeholders
should device appropriate channels by which their demands for such
reporting can be adequately pressed upon.
KEYWORDS: Corporate social responsibility, Return on capital
employed, and oil and Gas companies
How to cite this paper: Ezekwesili,
Tochukwu P. | Emeneka, Ogochukwu L
"Corporate
Social
Responsibility
Reporting on Performance of Oil and
Gas Companies in Nigeria" Published in
International
Journal of Trend in
Scientific Research
and Development
(ijtsrd),
ISSN:
2456-6470,
Volume-5 | Issue-6,
October
2021,
pp.855-862,
URL:
www.ijtsrd.com/papers/ijtsrd47520.pdf
Copyright © 2021 by author (s) and
International Journal of Trend in
Scientific Research and Development
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