NIGERIAN BREWERY INDUSTRY’S DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Daniel Uchechukwu Abada

Abstract


The study examined the Nigerian Brewery Industry and Determinants of Corporate Social Responsibility Disclosure. To be specific, the study examined the influence of firms’ Age, Leverage and Institutional Ownership on Corporate Social Responsibility Disclosure (CSRD) of breweries in Nigeria. The study covered a period of 5 years i.e.2012 – 2015. The data for the study were sourced from the annual reports of listed breweries on Nigerian Stock Exchange (NSE). The application of Descriptive statistics and regression analysis were used for the study. The findings of the study revealed that firm’s age and leverage have no significant influence on Corporate Social Responsibility Disclosure while Institutional Ownership has a negative and significant influence.


Keywords


Breweries, firm age, leverage, Institutional Ownership and corporate social responsibility disclosure (CSRD)

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References


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ISSN PRINT: 2705-2494

ISSN ONLINE: 2705-2486

 

 

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