Global Journal of Applied, Management and Social Sciences (GOJAMSS); Vol.14, September 2017; P.117 – 125 (ISSN: 2276 – 9013) 117 DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON BREWERY FIRMS IN NIGERIA ABADA UCHECHUKWU DANIEL (ACIB, ANIM, FCAI) Department of Banking and Finance Madonna University, Okija Campus Nigeia ucheabada@yahoo.com, +2348023862353 & OKUMA NWACHUKWU CAMILLUS Department of Banking and Finance Madonna University, Okija Campus Nigeria Okumanc73@gmail.com, +2348034076419 Abstract The study examined the determinants of Corporate Social Responsibility Disclosure on Brewery Firms in Nigeria. To be specific, the study examined the influence of firms’ Size, and Return on Assets on Corporate Social Responsibility Disclosure (CSRD) of breweries in Nigeria. The study covered a period of 5 years i.e.2012 – 2015. The data for the study were sourced from the annual reports of listed breweries on Nigerian Stock Exchange (NSE). The application of Descriptive statistics and multiple regression analysis were considered suitable for the study. The findings of the study revealed that all the variables examined have significant and positive influence on Corporate Social Responsibility Disclosure. It was concluded that Corporate Social Responsibility Disclosure contributes greatly to a healthy economic and social life of the community. Key words: Breweries, firm size, return on assets, corporate social responsibility disclosure. Introduction orporate Social Responsibility Disclosure is a medium through which business organization provide information to stakeholders about the activities in their environment. These activities may include economic responsibility of profit, the legal responsibility of the firm to comply to laws, ethics obligations to act on social classes and also the philanthropic responsibility to promote actions that promote social welfare. (Caroll, 1999). Corporate Social Responsibility Disclosure (CSRD) is therefore a key tool for achieving effective communication of a company’s social and environmental responsibility activities to stakeholders. It communicates the social and environmental effects of organizations’ economic actions to particular groups within the society and the society at large (Mohammed, Saheed and Oladele, 2016).However, there is no global standard definition of corporate social responsibility, nor a definitive list of issues it encompasses. The most after cited definitions share a common theme: meeting legal requirements and broader expectations of stakeholders in order to contribute to a better society through actions in the workplace, market place and local community and through public policy advocacy and partnerships (Maya, Zadek, Guang , Yu, Hong and George ,2010). Despite these different perspectives, there was broad recognition that corporate social responsibility often starts with charitable donations, the problems and opportunities for sustainable development which require a business contribution to solving social environmental and governance issues that goes beyond the bounds of charity’. Corporate Social Responsibility Disclosure can be seen as a firm’s strategy to create value by building trust or managing their reputation among their stakeholders. Business are after aware of and concerned about the impact of their activities on the environment, communities, employees and other relevant stakeholders.