Analytical Review of the Effect of Corporate Social Reporting Disclosures on Performance of Firms in the Financial Sector in Nigeria

Onyekwelu, Uche Lucy, ENEH, George N.O., OKECHUKWU, Elizabeth, Uzoamaka


This research appraised the effect of corporate social reporting disclosure on the financial performance of banks in Nigeria. Gross Earnings, Profit after Tax and Share Price were the proxies for financial performance while expenditure disclosure constituted the measurement for social cost disclosure. The researcher made use of Eview in the data analysis. The study reveals that Social Responsibility Expenditure does not have significant effect on the Gross Earnings of banks in Nigeria. It was also observed that Social Responsibility Expenditure does not have any significant effect on Profit after Tax of banks in Nigeria. The result of this study equally revealed that Social Responsibility Expenditure has little or no effect on the Share Price of banks in Nigeria. The study recommends that companies should take social accounting disclosure as part of their normal reporting mandate in order to better inform stakeholders and the report must be separately disclosed and form part of the content report statements and government should provide rebates for companies that incurred social costs as a way of encouraging good corporate reportage.

Keywords: Corporate Social Reporting, Financial Performance, Return on Assets, Return on Equity, Market Price per Share

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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