ABSTRACT

The study's major aim is to assess the impact of corporate social responsibility on listed company's performance in Nigeria.

The study employed secondary which were extracted from annual reports of fifteen (15) companies comprising of ten (10) banks and five (5) pharmaceuticals quoted on the Nigerian Exchange for a period of (8) years (2015-2022). The data were analysed with the aid of Ordinary Least Square regression technique.

The finding from our study revealed that, the costs of corporate social responsibility have no major effect on Nigerian quoted companies' performance. The environmental reporting of coted enterprises in Nigeria has a substantial impact on their performance. Goodwill has a substantial impact on Nigerian quoted companies' performance. Employee benefit costs would not have a substantial impact on Nigerian quoted companies' performance.  R&D costs have no important impact on the performance of public companies in Nigeria. The study recommends that the management pharmaceutical companies, banking sector as well as other sectors of the economic should improve on employee benefit expense to their enable employee to stay with their jobs thereby helping these corporate organizations achieve a more rapid growth, and enhanced corporate performance and consequently improving the nation’s economy.