CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE AMONG LISTED NON-FINANCIAL COMPANIES IN NIGERIA

This study examined initiatives and practices of corporate social responsibility (CSR) in addressing Nigeria’s persistent social and economic challenges and examined the barriers that hinder its effective implementation. The study uncovers the potential limitations, including weak regulatory oversight, superficial corporate commitments, poor community engagement, and grave corruption that hinder the smooth implementation of CSR programs in Nigeria, evaluates their implications, and provides effective resolution. Employing descriptive and analytical methods and relying on secondary data from scholarly literature and credible online sources, the study concludes by proposing policy measures aimed at strengthening the sustainability, accountability, and developmental relevance of CSR practices in Nigeria.