Mediating Role of Corporate Social Responsibility and Corporate Governance on Performance: Evidence from Manufacturing Enterprises in Nigeria

The goal of this study is to find out what role corporate social responsibility (CSR) plays in the connection between corporate governance (CG) and the success of Nigerian manufacturing companies. This study also looks at how corporate governance (CG) affects the financial and non-financial success of Nigerian manufacturing businesses. We use agency theory (AT) and shareholder theory (ST) to back up the connections we think exist. The study methodology is cross- sectional, and samples were chosen at random. Quantitative analysis was done on the 280 acceptable questionnaire answers that were collected. In order to look at the data, Smart-PLS 3.3.9 was used with partial least squares structural equation modelling (PLS-ESM). The most important results show that CG not only affects CSR but is also strongly linked to both financial and non-financial success. CSR also acts as a go-between for the link between CG and both financial and non- financial success. The study's results show that the link between AT and ST makes sense for CSR to play a part in the model that was tried. This theoretical addition is what the study gives us. There were some suggestions made that could help managers do their jobs better. Because it is based on Nigeria, the study is limited in what it can say. In the future, researchers may use a continuous method to learn more about the subject.