Corporate social responsibility

This study examined the impact of corporate social responsibility on the value of firms in Nigeria. The study used a descriptive survey and time series research design on
manufacturing firm in Nigeria with secondary data on the following variables; Firm Value (dependent), Community service, Donations and Employment policies (Independent) and profit after tax which is the control variable. Guiness Plc was used as a case study and data of (2013 – 2022) 10 years for the variables were gotten from its annual financial report as submitted to the Nigeria Exchange Group (NGX). Correlation and Panel Least Squares (PLS) regression technique was used to analyze the data with the aid of E-views 10. Correlation, showing how strong the connection that exist between the variables are and regression showing the extent of the impact of each independent variable on the dependent variable (firm value). The findings of the study show that there is a negative and significant impact of corporate community involvement on firm value. Findings of the study also show that there is a negative but insignificant effect of firms' donation on the value of firms in Nigeria likewise employment policies which was found to have a positive but insignificant impact on firm value. The study therefore recommends amongst others that quoted manufacturing firms should enhance their operational activities as this would enable them attain a high level of
revenue and assets which could enhance their firm value in return. Also, employment policies should be reviewed periodically and given more attention as this would enhance the value of quoted manufacturing companies.

The exploration and production of petroleum resources in Nigeria have long generated immense economic wealth but also severe environmental degradation and social dislocation, particularly in oil-producing regions such as the Niger Delta. Despite the existence of multiple legal and regulatory instruments designed to ensure compensation for affected communities, widespread grievances persist over inadequate redress, environmental pollution, and inequitable distribution of oil wealth. This study, therefore, evaluates the effectiveness of the laws governing compensation for oil-producing regions in Nigeria, with
a view to identifying the structural, institutional, and procedural weaknesses that undermine justice and sustainability in the Nigerian oil sector. Adopting a doctrinal and comparative research methodology, the study examines Nigeria’s primary legal
instruments which include including the Constitution of the Federal Republic of Nigeria 1999, as amended, the Petroleum Industry Act 2021, the Land Use Act 1978, the Oil Pipelines Act, the NOSDRA Act 2006, etc. It analyzes their provisions on compensation, environmental remediation, and community participation. It further compares Nigeria’s compensation framework with those of other oil-producing jurisdictions, namely Norway, Canada, Ghana, Alaska, and South Africa, to extract best practices and policy lessons relevant to Nigeria’s context. This study finds that while Nigeria’s legal framework is elaborate on paper, its effectiveness is hampered by legislative fragmentation, institutional overlap, poor enforcement, and limited community
participation. Compensation mechanisms are often opaque, inconsistently applied, and insufficiently linked to environmental restoration or livelihood recovery. Conversely, the comparative jurisdictions demonstrate that effective compensation depends on clear statutory duties, strong institutional capacity, judicial enforceability, and public transparency. For example, South Africa’s rights-based approach to environmental protection and Norway’s integration of oil revenues into long-term social welfare provide instructive models for reform.
Based on these findings, the study recommends a comprehensive restructuring of Nigeria’s compensation system. It concludes that true compensation extends beyond monetary payment, it encompasses environmental rehabilitation, livelihood restoration, and respect for the human and environmental rights of oil-producing communities. In achieving these reforms, Nigeria can transform its compensation framework from a reactive mechanism of damage control into a proactive instrument of social justice, environmental protection, and sustainable development, setting a continental standard for equitable resource governance.

The study examined and analyzed corporate social responsibility and it's impact on Organizational performance. Data were primarily sourced through the administration of one hundred (100) questionnaire out of which same number were found usable for the empirical analysis. The descriptive (frequency, mean and percentage) and inferential statistics (regression analysis) were adopted for the study's analysis. Specifically, the analysis revealed that corporate social responsibility has a significant impact on the performance of organizations, positively impact organizational employees, has a significant impact on organizational reputation, and lastly significantly impact organizational customers. As result of the findings, it was recommended that organizations should provide training programs on CSR principles and the impact of the organization's initiatives. This helps employees understand the company's commitment to social responsibility and how they can contribute. Also, organizations should prioritize sustainability and environmental responsibility. Implementing eco-friendly practices will enhance its reputation as a socially conscious entity. Accordingly, organizations should involve customers in CSR initiatives. For example, offer opportunities for customers to participate in charitable activities or environmental programs, creating a sense of shared responsibility.Lastly, organizations should ensure ethical governance and compliance with regulations