Determinant of Corporate Social Responsibility Disclosure in Nigeria

This study focused on determinants of corporate social responsibility disclosure in Nigeria. Data was collected from the annual report and account of quoted banks in Nigeria stock exchange market. The result was presented in a tabular form of which the panel regression model was used to analysis the data collected. The result showed that firm size and return on asset was positively related to corporate social responsibility disclosure while leverage was found to exhibit a negative relationship with corporate social responsibility. It was therefore recommended that further research is need to explore the debt/equity hypothesis in other context or different time periods, that inconsistency of previous results is a common feature of CSR research.