The Determinants of the Corporate Social Responsibility of the Quoted Nigerian Downstream Oil and Gas Industry
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Date
2021-12-30
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Fuoye Journal of Accounting and Management
Abstract
The study examined the determinants of Corporate Social Responsible (CSR) of the quoted Nigerian downstream Oil and Gas industry. The study used secondary data, sourced from audited financial reports of selected quoted companies in the Oil and Gas industry, Nigeria Stock Exchange Fact book and Statistical Bulletin of the Central Bank of Nigeria on such variables like corporate social responsibility (donation), age of firms, profit after tax, and total assets. The regression model was used to achieve the objective. The result revealed that Age of Firm (t=5.103, p<0.05) and Firm Growth (t=3.289, p<0.05) were statistically significant as determinants of corporate social responsibility activities in the sector.
Description
Keywords
Corporate social responsibility, Oil and Gas, Downstream;, Growth
Citation
Ojedele M.I, Ayodele T D, Oyinlola M.A, Babarinde S.A (2021) The determinants of the Corporate Social Responsibility of the quoted Nigerian downstream Oil and Gas industry. Fuoye Journal of Accounting and Management,.4(1), 168 – 179