Corporate social responsibility disclosure and financial performance

Corporate Social Responsibility (CSR) is one of the most contentious key areas of discussion that continues to be of great concern, receiving increased attention in accounting profession, investors and the entire corporations. CSR movement and its impact on financial performance is spreading globally and is more relevant than ever in recent years to the researchers, stakeholders and policy makers as several methods and frameworks have been developed in the area. This research will immensely contribute to the existing literature in Corporate Social Responsibility Reporting. The study will form part of the existing literature on CSR Reporting in Nigeria, especially where the studies are sufficient. It will also be useful to future researchers and students of tertiary institutions who may wish to conduct similar study in the area. This study will be of paramount important to both potential and old shareholders to be reasonable and conscious in the company to invest into. The members of the host community are also often very interested in information that assists them to evaluate the environmental and social impacts of firms.