Determinants of Corporate Social Responsibility Disclosure: Evidence from Listed Cement Companies in Nigeria

This study examines the determinants of corporate social responsibility disclosure by listed cement companies in Nigeria. The main problem which the study has addressed is variable inclusion gap which has been observed in the previous literature on the factors that influence corporate social responsibility disclosure by listed cement companies in Nigeria. A were also collected from the annual reports and accounts and further analyzed using generalized least square (GLS) Regression. The study found a positive and significant relationship between profitability and corporate social responsibility disclosure by listed cement companies in Nigeria. With respect to firm size, the study also found a positive and statistically significant relationship with corporate social responsibility disclosure. The study recommends that listed cement companies should employ more resources and competent manpower towards the attainment of wealth maximization, as this will enhance the companies’ disclosure level to corporate social responsibility.