PROFESSOR .F.K. EMENI

This study examined the relationship between board characteristics and corporate social responsibility (CSR) among selected Nigerian firms. Specifically, the study investigated the effects of board size, board diversity, board independence and board expertise on CSR performance, while firm size and return on assets (ROA) were included as control variables. Secondary data were collected and analyzed using descriptive statistics, correlation analysis, and multiple regression. The descriptive results showed moderate CSR engagement among the firms. The correlation analysis revealed that CSR is positively associated with board characteristics, company size, and profitability. Diagnostic tests confirmed that the regression model satisfied major assumptions, including normality, absence of multicollinearity, and homoscedasticity. The regression results further indicated that board size has a positive and statistically significant effect on CSR, suggesting that larger boards facilitate stronger commitment to CSR initiatives. Although board diversity, board independence and board expertise also showed positive relationships with CSR, they were not statistically significant. Additionally, both ROA and company size were significant predictors of CSR, implying that more profitable and larger firms are more socially responsible.