CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA 2014-2023

This study examined corporate social responsibilities disclosure and financial performance of listed consumer goods firms in Nigeria. The specific objectives of the study were to ascertain the effect of corporate social responsibility on return on asset, earnings per share and net profit margin. The study covered the period of 2014-2023.Ex-post facto research design was employed and ten (10) of consumer goods firms were selected for the sample size. Secondary source was mainly used and obtained from the annual report and financial statement of the selected firms.The study found that corporate social responsibility has significant effect on return on asset of listed consumer goods firms in Nigeria.Furthermore, it was discovered that corporate social responsibility has insignificant effect on net profit margin of listed consumer goods in Nigeria.Lastly, the study found that corporate social responsibility has insignificant effect on earnings per share of listed consumer goods firms in Nigeria. The study concluded that corporate social responsibility has insignificant effect on the financial performance of listed consumer goods firms in Nigeria. Therefore, it was recommended that consumer goods firms in Nigeria should make effort to increase their commitment to social responsibility activities such as community projects and environmental protection in order to attract enhanced customer loyalty thereby enhancing the firm’ returns of equity.