EFFECT OF COPORATE SOCIAL RESPONSIBILITY ON SUSTAINABLE ENVIRONMENTAL PERFORMANCE

This study investigates the effect of Corporate Social Responsibility (CSR) on Sustainable Environmental Performance (SEP) among selected manufacturing firms in Plateau State, Nigeria. The research was guided by the Stakeholder Theory and the Natural Resource-Based View (NRBV), which jointly emphasize the strategic and ethical dimensions of environmental sustainability in business. Three major components of CSR—economic, social, and legal responsibilities—were examined to determine their influence on environmental outcomes. A descriptive survey design was employed, and data were collected from 118 respondents across various departments of NASCO Group of Companies, Jos, using a structured questionnaire. The data were analyzed using descriptive statistics, correlation, and multiple regression analysis through SPSS version 25. Findings revealed that both economic and social responsibilities exert significant positive effects on sustainable environmental performance, with standardized beta values of 0.264 and 0.472 respectively (p < 0.05). This implies that organizations that integrate profitability goals with socially responsive practices tend to achieve higher levels of environmental sustainability. However, legal responsibility was found to have an insignificant effect (p > 0.05), suggesting that compliance with existing laws alone does not necessarily lead to meaningful environmental progress. The overall regression model was statistically significant (F(3,114) = 35.70, p < 0.001), accounting for approximately 48.4% of the variance in environmental performance. The study concludes that CSR serves as a vital driver of sustainable environmental practices, particularly through proactive economic and social initiatives. It recommends that firms go beyond legal compliance to adopt voluntary green innovations, integrate CSR into their strategic frameworks, and engage stakeholders in sustainability efforts. Policymakers are also encouraged to provide incentives for organizations that demonstrate exceptional CSR commitment toward environmental preservation