ISSN 2664-3995 (Print) & ISSN 2664-6757 (Online)
South Asian Research Journal of Business and Management
Abbreviated Key Title: South Asian Res J Bus Manag
| Volume-6 | Issue-6 | Nov-Dec- 2024 | DOI: https://doi.org/10.36346/sarjbm.2024.v06i06.002
Copyright © 2024 The Author(s): This is an open-access article distributed under the terms of the Creative Commons Attribution
4.0 International License (CC BY-NC 4.0) which permits unrestricted use, distribution, and reproduction in any medium for non-
commercial use provided the original author and source are credited.
CITATION: Ayoola, Olorunfemi Joseph, Suleiman, Ahmed Aremu, Aliu, Fatai Oguntade (2024). Effect of Economic
Corporate Social Responsibility on Financial Performance of Quoted Consumer Goods Companies in Nigeria. South Asian
Res J Bus Manag, 6(6), 356-368.
356
Original Research Article
Effect of Economic Corporate Social Responsibility on Financial Performance
of Quoted Consumer Goods Companies in Nigeria
Dr. Ayoola, Olorunfemi Joseph
1*
, Mr. Suleiman, Ahmed Aremu
2
, Dr. Aliu, Fatai Oguntade
3
1
Adjunct Lecturer, Department of Management Sciences, Trinity University, Yaba, Lagos, Nigeria
2
Lecturer, Department of Business Administration, Faculty of Management Sciences, University of Ilorin, Kwara State,
Nigeria
3
Lecturer, Department of Management Sciences, Trinity University, Yaba, Lagos, Nigeria
*Corresponding Author: Dr. Ayoola, Olorunfemi Joseph
Adjunct Lecturer, Department of Management Sciences, Trinity University, Yaba, Lagos, Nigeria
Article History
Received: 03.10.2024
Accepted: 09.11.2024
Published: 20.11.2024
Abstract: The possible link between corporate social responsibility (CSR) and financial performance (FP) has been a
debate that lingers in CSR discourse. Nevertheless, implementation of economic responsibilities (ER) by companies in
Nigeria is crucial to sustainability of business. Thus, the study’s main objective was to examine the effect of economic
corporate social responsibility on performance of quoted consumer goods companies in Nigeria. The specific objective
was to: determine the degree of correlation that exists among ER of quoted Consumer Goods companies in Nigeria and
ROE, ROA and ROI. The study employed a non-survey design. Secondary data were extracted from the NSE fact books
from 2014-2023. Partial correlation and panel multiple regression techniques were used to analyse data. The major finding
of the study revealed there was a strong, high and positive relationship among ER and ROE (0.8656), ROA (0.8751) and
ROI (0.8117), respectively at p<0.05. The study concluded that economic responsibilities of quoted consumer goods
companies in Nigeria have significant effect on financial performance. The study recommends that it is desirous that quoted
consumer goods companies should sustain and strengthen their CSR capacity, through implementation of ER so as to meet
the expectations of stakeholders.
Keywords: Corporate Social Responsibility, Economic responsibilities, financial performance, Nigeria, Quoted
Consumer Goods Companies.
1.0 INTRODUCTION
The discourse on corporate social responsibility’s impact on financial performance of business organisations is a
vital issue in management. The conservative view by Friedman (1970) holds that business organisations’ CSR practices
should be concerned with only activities that contribute positively to business, such as: production of quality goods and
services, acquisition of fixed assets, human capital development among others; and that business organisations should not
be apprehensive about activities which will incur additional expenses and reduce profit. However, Freeman (1984), on the
contrary, considers the overall satisfaction of stakeholders’ interest as the bedrock of business. This is due to the fact that
the dissatisfaction of any stakeholder group (customers, employees, governments, host communities and NGOs) can
potentially compromise a company’s future (Barnett and Salomon, 2006).
From the foregoing, corporate social responsibility (CSR) is the way and manner companies carry out their
activities responsibly to meet the interest of a large and integrated set of stakeholders. More importantly, since the existence
of a company in an environment has to do with achievement of organisational goals and objectives, it is obligatory for its
operations to be carried out responsibly, especially by ensuring sustainable impact on the communities and society. Hence,
management of stakeholders’ interest by managers of business is crucial to the performance of organisations in a business
environment.