Osazee Sunny IYIRIAHO

This research delves into investigating Corporate Social Responsibility (CSR) and Corporate performance. Despite considerable interest in the relationship between corporate social responsibility (CSR) and corporate performance, prior studies have been limited particularly in developing countries like Nigeria, where the concept of corporate social responsibility has not been properly understood by most organizations. The study's target population was the financial institutions listed on the Nigerian Exchange
Group (NGX) as at 31st December, 2022. The sample size was precisely all the listed registered commercial banks. These banks include Access Bank, Eco Bank, Fidelity Bank, First Bank, First City Monument Bank, Guaranty Trust Bank, Stanbic IBTC Holding, Sterling Bank, Union Bank, United Bank for Africa, Unity Bank, Wema Bank and Zenith Bank. A casual research design was employed. The ordinary Least Square (OLS) regression with the aid of EViews version 10 software packages was used to analyze the data to access the relationship between corporate Social responsibility (CSR) and corporate performance. The research reveals a positive association between Economic Dimension of Corporate Social Responsibility and Corporate Performance and a negative association between the Social and Environmental Dimension on Corporate performance. As a result, the study recommends that regulatory authorities and companies should prioritize CSR, integrating it into their policy statements and supporting it with adequate budgets. Furthermore, the government should establish well-defined regulations for addressing corporate social responsibility issues and ensure their full implementation.