CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA BY MUHAMMAD ABUBAKAR GOMBE UG19/ASAC/1114 BEING A RESEARCH PROJECT SUBMITTED TO THE DEPARTMENT OF ACCOUNTING, FACULTY OF ARTS MANAGEMENT AND SO

ABSTRACT This research investigates the influence of Corporate Social Responsibility and financial performance of listed industrial goods companies in Nigeria. An ex-post facto research design was employed; utilizing secondary data gathered from the annual reports and financial statements of twenty-three (23) selected industrial goods companies over a six-year period from 2018 to 2023. The selection of the sample was conducted using a census sampling technique, which included all elements of the study population. The data were analyzed through Descriptive Statistics, Correlation, and Ordinary Least Squares (OLS) Regression techniques. The findings indicated that Education Skills and Acquisition have a positive but statistically insignificant effect on Return on Assets. The findings indicated that an increase in educational expenditure correlates with improved performance among industrial goods companies in Nigeria. Conversely, the relationship between charitable donations and return on assets (ROA) was found to be positive yet insignificant. Consequently, the study concluded that Corporate Social Responsibility (CSR) has a significant impact on the financial performance of listed industrial goods companies in Nigeria. It is recommended that these companies enhance their investment in education, as it plays a crucial role in boosting industry performance