EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON THE PERFORMANCE OF THE NIGERIAN BANKING SECTOR
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ABSTRACT
In the Nigeria society, corporate social responsibility (CSR) has been a highly contemporary issue to all stakeholders including the government, the corporate organization itself, and the general public. The study examined effect of corporate social responsibility on the performance of the nigerian banking sector. Specifically, the effect of corporate social responsibility on earnings per share (EPS) of Nigerian banks was tested. Effect of corporate social responsibility on the performance of the nigerian banking sector was also tested. This study explored the performance of the sampled banks; hence, it is both exploratory and descriptive research.The study‟s population comprised the Deposit Money Banks (DMBs) in Nigeria which numbers twenty-three. However, due to the nature of the data and analysis involved in this study, it selected five banks. The findings from the study holds that there is a significant relationship between CSR and PAT of Nigerian banks. It also concluded that the performance of EPS is higher than the independent variables (CSR, lev, size and tang) from the analysis results because lower coefficient of variation infers higher performance, consistency and efficiency of results.
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