ABSTRACT

 This research centered on the effect of environmental and social cost on the performance of manufacturing firms in Nigeria from 2009 to 2018. Thus, in analyzing the above research, the researcher adopted the following objectives including; to examine the impact of commercial bank loans on the Nigerian agricultural output, to assess, to examine the relationship between environmental and social cost and Return on Capital Employed of Nigeria Brewery, to determine the relationship between environmental and social cost and Earnings per Share of Nigeria Brewery, to determine the relationship between environmental and social cost and Net profit Margin of Nigeria Brewery and to determine the relationship between environmental and social cost and Return on Assets of Nigeria Brewery. Thus, research questions and research hypotheses were structured in accordance with the specific objectives. However, in the quest to perfect this research; ex-post facto research design was adopted. Thus, the data gathered were analyzed using multiple regression. The analysis however made the following findings; there is no significance relationship between environmental and social cost and Return on Capital Employed of Nigeria Brewery, there is no significance relationship between environmental and social cost and Earnings per Share of Nigeria Brewery, that there is no significance relationship between environmental and social cost and Net profit Margin of Nigeria Brewery and that there is no significance relationship between environment cost and Return on Assets of Nigeria Brewery. Sequel to the findings and conclusion, the research made the following recommendations that government should make Environmental Reporting in annual reports compulsory since most organization hardly report their environmental activities in their report, that government agencies should give tax credit to organizations that comply with its environmental laws of the land which will encourage environmental reporting and that corporate organizations on their part should ensure that they comply with the en