JOHN OMOREGBE EMWANTA

This study examines the determinant of corporate social responsibility in Nigeria on selected quoted companies. The broad objective of the study is to examine the determinants of CSR on corporate entities. The study also examines the relationship between company size, profitability, industry type, institutional ownership, audit firm and leverage. The population consists of 30 quoted companies in the Nigeria capital market. Data collected was analyzed using the descriptive statistics while hypotheses formulated were tested using the ordinary lease square method. The findings indicate that there is a positive relationship between the extents of CSR disclosed and firm size. There is also a positive relationship between profitability and CSR. Industry type was found to have a negative relationship. Institutional ownership was also found to have a negative relationship, also Audit type was found to have a negative relationship. Leverage whichis the last variable was found to have a positive relationship on corporate social responsibility. The study also recommended among others that there is need for regulatory agencies to develop a CSR and environmental responsibility framework that forces considerably on responsiveness and irresponsiveness respectively