Corporate Social Responsibility Disclosure and Profitability: Experience from Selected Consumer Goods Manufacturing Firms in Nigeria
企業の社会的責任（CSR）開示と収益性：ナイジェリアの消費財製造企業の事例 (AI 翻訳)
M. Oladejo
🤖 gxceed AI 要約
日本語
ナイジェリアの消費財製造企業5社を対象に、CSR開示と収益性の関係を分析。外部環境コストはROAに負の影響、内部環境コストは正の相関を示した。CSR開示が収益性に与える影響は企業によって異なる。
English
This study analyzes the relationship between CSR disclosure and profitability for five consumer goods manufacturers in Nigeria. External environmental costs negatively impact ROA, while internal environmental costs show a positive correlation. The impact of CSR disclosure on profitability varies by firm.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示が進む中、環境コストの内部化と収益性の関係は示唆に富む。ただし、ナイジェリアの文脈であり、直接的な適用には注意が必要。
In the global GX context
This study contributes to the global discourse on ESG disclosure and financial performance, particularly in emerging markets. It highlights the differential impact of internal vs. external environmental costs, relevant for ISSB-aligned reporting.
👥 読者別の含意
🔬研究者:環境コストの内部化と外部化が収益性に与える影響の実証的証拠として有用。
🏢実務担当者:環境コスト管理の戦略的示唆を提供。
🏛政策担当者:環境規制と企業収益の関係を考慮した政策設計に参考。
📄 Abstract（原文）
Corporate Social Responsibility (CSR) is increasingly recognized as a vital element of business operations, especially in the manufacturing sector. In Nigeria, with its challenges of poverty, illiteracy, poor infrastructure, and environmental degradation, there is an urgent need for businesses to contribute to addressing societal issues. This study evaluates how CSR is strategically integrated into business operations, with a focus on environmental and social considerations. An ex post facto research design were employed, data was gathered from the audited annual financial reports of five consumer goods manufacturing firms listed on the Nigerian Exchange Group, covering the period from 2020 to 2024. A purposive sampling technique was employed to select firms with readily accessible financial reports. Descriptive and inferential statistics were used to analyze the data, with panel regression analysis assessing the impact of external and internal environmental costs on return on assets (ROA), and Pearson Product Moment Correlation (PPMC) evaluating the relationship between these environmental costs and equity. The findings revealed a significant relationship between environmental costs and profitability, with external environmental costs negatively impacting profitability, while internal environmental costs had a positive correlation. it was concluded that CSR disclosure positively and negatively correlated to the profitability of manufacturing firms in Nigeria. It recommends that firms adopt strategies to mitigate external environmental costs, such as improving operational efficiencies or passing costs onto consumers, to enhance profitability
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.iiardjournals.org/get/JAFM/VOL. 11 NO. 4 2025/Corporate Social Responsibility 1-10.pdffirst seen 2026-08-15 05:41:22 · last seen 2026-08-16 05:49:26
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